DUNCAPLE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DUNCAPLE
Largest movements
- Receivables within one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets -€16,845
down €16,845 (-6.6%), from €257,126 to €240,281
- Other debts -€20,549
down €20,549 (-4.2%), from €491,628 to €471,079
- Profit (loss) carried forward -€15,264
down €15,264 (-6.8%), from -€224,720 to -€239,984
- Gross operating margin -€21,617
down €21,617 (-98.7%), from €21,912 to €295
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,013 | €275,172 | -€36,841 | -11.8% |
| Fixed assets | 21/28 | €257,976 | €241,131 | -€16,845 | -6.5% |
| Tangible fixed assets | 22/27 | €257,126 | €240,281 | -€16,845 | -6.6% |
| Other tangible fixed assets | 26 | €257,126 | €240,281 | -€16,845 | -6.6% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €54,036 | €34,041 | -€19,996 | -37.0% |
| Stocks and contracts in progress | 3 | €33,847 | €33,847 | = | 0.0% |
| Stocks | 30/36 | €33,847 | €33,847 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,000 | €0 | -€20,000 | -100.0% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €189 | €193 | +€4 | +2.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €312,013 | €275,172 | -€36,841 | -11.8% |
| Equity | 10/15 | -€189,075 | -€205,650 | -€16,576 | -8.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,054 | €15,742 | -€1,312 | -7.7% |
| Tax-exempt reserves | 132 | €17,054 | €15,742 | -€1,312 | -7.7% |
| Profit (loss) carried forward | 14 | -€224,720 | -€239,984 | -€15,264 | -6.8% |
| Provisions and deferred taxes | 16 | €8,781 | €8,106 | -€675 | -7.7% |
| Deferred taxes | 168 | €8,781 | €8,106 | -€675 | -7.7% |
| Amounts payable | 17/49 | €492,306 | €472,716 | -€19,590 | -4.0% |
| Amounts payable within one year | 42/48 | €492,306 | €472,716 | -€19,590 | -4.0% |
| Trade debts | 44 | €541 | €1,637 | +€1,096 | +202.3% |
| Suppliers | 440/4 | €541 | €1,637 | +€1,096 | +202.3% |
| Taxes, remuneration and social security | 45 | €136 | €0 | -€136 | -100.0% |
| Taxes | 450/3 | €136 | €0 | -€136 | -100.0% |
| Other amounts payable | 47/48 | €491,628 | €471,079 | -€20,549 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,845 | €16,845 | = | 0.0% |
| Other operating charges | 640/8 | €818 | €671 | -€147 | -18.0% |
| Gross operating margin | 9900 | €21,912 | €295 | -€21,617 | -98.7% |
| Operating profit (loss) | 9901 | €4,249 | -€17,221 | -€21,470 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,219 | -€17,251 | -€21,470 | |
| Transfer from deferred taxes | 780 | €675 | €675 | = | 0.0% |
| Income taxes | 67/77 | €136 | €0 | -€136 | -100.0% |
| Profit (loss) for the period | 9904 | €4,758 | -€16,576 | -€21,334 | |
| Transfer from tax-exempt reserves | 789 | €1,312 | €1,312 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,070 | -€15,264 | -€21,334 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.