DUTAT CHRISTOPHE: what changed
What changed
DUTAT CHRISTOPHE
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
-€23,664
2024 · -€5,315-€18,349
Equity
€187,356
2024 · €211,019-€23,664
Cash
€120,768
2024 · €37,237+€83,531
Balance sheet total
€1.7m
2024 · €1.9m-€195,801
Largest movements
Assets
- Tangible fixed assets -€254,196
down €254,196 (-21.5%), from €1.2m to €930,303
of which Leasing and similar rights: -€154,659
- Receivables within one year -€90,568
down €90,568 (-13.4%), from €674,432 to €583,863
of which Trade receivables: -€108,292
- Cash +€83,531
up €83,531 (+224%), from €37,237 to €120,768
mainly Tax, wage and social debts (+€137,085) and Depreciation (+€134,668)
- Deferred charges and accrued income +€67,076
up €67,076 (+228%), from €29,356 to €96,431
Equity and liabilities
- Debts after one year -€264,396
down €264,396 (-45.7%), from €578,781 to €314,385
- Tax, wage and social debts +€137,085
up €137,085 (+89.9%), from €152,455 to €289,540
of which Taxes: +€138,201
- Current portion of long-term debt -€44,545
down €44,545 (-18.6%), from €239,884 to €195,339
- Profit (loss) carried forward -€23,664
down €23,664 (-12.0%), from €197,379 to €173,716
- Trade debts -€20,576
down €20,576 (-3.3%), from €625,089 to €604,512
Income statement
- Gross operating margin -€297,705
down €297,705 (-21.2%), from €1.4m to €1.1m
- Financial charges -€143,178
down €143,178 (-78.7%), from €181,993 to €38,815
of which Financial charges: -€130,657
- Staff costs -€114,847
down €114,847 (-11.0%), from €1.0m to €933,067
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€5,315
Gross operating margin
-€297,705
Staff costs
+€114,847
Depreciation
+€9,018
Other operating charges
+€48
Other operating items
+€14,943
Financial income
-€2,663
Financial charges
+€143,178
Taxes
-€16
Result 2025
-€23,664
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€271,300
Investment
+€121,172
Financing
-€308,941
Cash 2024
€37,237
From operations (derived)
+€271,300
Net result for the year
-€23,664
Depreciation
+€134,668
Receivables within one year
+€90,568
Deferred charges and accrued income
-€67,076
Trade debts
-€20,576
Tax, wage and social debts
+€137,085
Other debts
+€19,350
Accrued charges and deferred income
+€944
Investment (derived)
+€121,172
Investment in fixed assets (net)
+€121,172
Financing
-€308,941
Debts after one year
-€264,396
Current portion of long-term debt
-€44,545
Cash 2025
€120,768
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,930,693 | €1,734,892 | -€195,801 | -10.1% |
| Formation expenses | 20 | - | €856 | +€856 | |
| Fixed assets | 21/28 | €1,189,669 | €932,973 | -€256,696 | -21.6% |
| Tangible fixed assets | 22/27 | €1,184,499 | €930,303 | -€254,196 | -21.5% |
| Land and buildings | 22 | €1,802 | €1,081 | -€721 | -40.0% |
| Plant, machinery and equipment | 23 | €4,360 | €3,583 | -€777 | -17.8% |
| Furniture and vehicles | 24 | €207,406 | €109,367 | -€98,039 | -47.3% |
| Leasing and similar rights | 25 | €970,931 | €816,272 | -€154,659 | -15.9% |
| Financial fixed assets | 28 | €5,170 | €2,670 | -€2,500 | -48.4% |
| Current assets | 29/58 | €741,024 | €801,063 | +€60,038 | +8.1% |
| Amounts receivable within one year | 40/41 | €674,432 | €583,863 | -€90,568 | -13.4% |
| Trade receivables | 40 | €671,988 | €563,696 | -€108,292 | -16.1% |
| Other amounts receivable | 41 | €2,443 | €20,167 | +€17,724 | +725% |
| Cash at bank and in hand | 54/58 | €37,237 | €120,768 | +€83,531 | +224% |
| Deferred charges and accrued income | 490/1 | €29,356 | €96,431 | +€67,076 | +228% |
| Total equity and liabilities | 10/49 | €1,930,693 | €1,734,892 | -€195,801 | -10.1% |
| Equity | 10/15 | €211,019 | €187,356 | -€23,664 | -11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,379 | €173,716 | -€23,664 | -12.0% |
| Amounts payable | 17/49 | €1,719,674 | €1,547,536 | -€172,138 | -10.0% |
| Amounts payable after more than one year | 17 | €578,781 | €314,385 | -€264,396 | -45.7% |
| Financial debts | 170/4 | €578,781 | €314,385 | -€264,396 | -45.7% |
| Amounts payable within one year | 42/48 | €1,074,823 | €1,166,138 | +€91,314 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €239,884 | €195,339 | -€44,545 | -18.6% |
| Trade debts | 44 | €625,089 | €604,512 | -€20,576 | -3.3% |
| Suppliers | 440/4 | €625,089 | €604,512 | -€20,576 | -3.3% |
| Taxes, remuneration and social security | 45 | €152,455 | €289,540 | +€137,085 | +89.9% |
| Taxes | 450/3 | €56,225 | €194,427 | +€138,201 | +246% |
| Remuneration and social security | 454/9 | €96,229 | €95,114 | -€1,116 | -1.2% |
| Other amounts payable | 47/48 | €57,396 | €76,746 | +€19,350 | +33.7% |
| Accrued charges and deferred income | 492/3 | €66,070 | €67,013 | +€944 | +1.4% |
| Non-recurring operating income | 76A | €77,683 | - | -€77,683 | |
| Remuneration, social security and pensions | 62 | €1,047,914 | €933,067 | -€114,847 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,686 | €134,668 | -€9,018 | -6.3% |
| Other operating charges | 640/8 | €13,638 | €13,590 | -€48 | -0.4% |
| Non-recurring operating charges | 66A | €24,304 | €9,361 | -€14,943 | -61.5% |
| Gross operating margin | 9900 | €1,403,616 | €1,105,911 | -€297,705 | -21.2% |
| Operating profit (loss) | 9901 | €174,074 | €15,226 | -€158,848 | -91.3% |
| Financial income | 75/76B | €2,732 | €69 | -€2,663 | -97.5% |
| Recurring financial income | 75 | €2,732 | €69 | -€2,663 | -97.5% |
| Financial charges | 65/66B | €181,993 | €38,815 | -€143,178 | -78.7% |
| Recurring financial charges | 65 | €169,471 | €38,815 | -€130,657 | -77.1% |
| Non-recurring financial charges | 66B | €12,522 | - | -€12,522 | |
| Profit (loss) for the period before taxes | 9903 | -€5,187 | -€23,520 | -€18,333 | -353% |
| Income taxes | 67/77 | €128 | €144 | +€16 | +12.1% |
| Profit (loss) for the period | 9904 | -€5,315 | -€23,664 | -€18,349 | -345% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,315 | -€23,664 | -€18,349 | -345% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.