DUTAT TERRASSEMENT: what changed
Two financial 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.
DUTAT TERRASSEMENT
Largest movements
- Receivables within one year +€83,375
up €83,375 (+49.1%), from €169,909 to €253,285
of which Trade receivables: +€62,178
- Tangible fixed assets -€7,702
down €7,702 (-6.8%), from €113,586 to €105,884
of which Plant, machinery and equipment: -€6,669
- Profit (loss) carried forward +€78,492
up €78,492 (+83.5%), from €93,988 to €172,480
- Trade debts +€9,104
up €9,104 (+5.0%), from €181,774 to €190,879
- Accrued charges and deferred income -€4,841
down €4,841 (-28.9%), from €16,735 to €11,894
- Staff costs +€328,976
up €328,976 (+364%), from €90,370 to €419,345
- Gross operating margin +€328,627
up €328,627 (+155%), from €212,588 to €541,215
- Depreciation +€9,546
up €9,546 (+287%), from €3,329 to €12,875
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.
Derived cash bridge
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 | €344,586 | €422,731 | +€78,145 | +22.7% |
| Formation expenses | 20 | €851 | €651 | -€200 | -23.5% |
| Fixed assets | 21/28 | €113,586 | €106,284 | -€7,302 | -6.4% |
| Tangible fixed assets | 22/27 | €113,586 | €105,884 | -€7,702 | -6.8% |
| Plant, machinery and equipment | 23 | €111,778 | €105,109 | -€6,669 | -6.0% |
| Furniture and vehicles | 24 | €1,809 | €776 | -€1,033 | -57.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €230,149 | €315,796 | +€85,647 | +37.2% |
| Amounts receivable within one year | 40/41 | €169,909 | €253,285 | +€83,375 | +49.1% |
| Trade receivables | 40 | €159,590 | €221,767 | +€62,178 | +39.0% |
| Other amounts receivable | 41 | €10,320 | €31,517 | +€21,198 | +205% |
| Cash at bank and in hand | 54/58 | €60,239 | €61,692 | +€1,453 | +2.4% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €344,586 | €422,731 | +€78,145 | +22.7% |
| Equity | 10/15 | €96,488 | €174,980 | +€78,492 | +81.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,988 | €172,480 | +€78,492 | +83.5% |
| Amounts payable | 17/49 | €248,098 | €247,751 | -€347 | -0.1% |
| Amounts payable within one year | 42/48 | €231,363 | €235,857 | +€4,494 | +1.9% |
| Trade debts | 44 | €181,774 | €190,879 | +€9,104 | +5.0% |
| Suppliers | 440/4 | €181,774 | €190,879 | +€9,104 | +5.0% |
| Taxes, remuneration and social security | 45 | €48,379 | €44,979 | -€3,400 | -7.0% |
| Taxes | 450/3 | €38,867 | €23,152 | -€15,715 | -40.4% |
| Remuneration and social security | 454/9 | €9,511 | €21,826 | +€12,315 | +129% |
| Other amounts payable | 47/48 | €1,210 | - | -€1,210 | |
| Accrued charges and deferred income | 492/3 | €16,735 | €11,894 | -€4,841 | -28.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €90,370 | €419,345 | +€328,976 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,329 | €12,875 | +€9,546 | +287% |
| Other operating charges | 640/8 | - | €696 | +€696 | |
| Non-recurring operating charges | 66A | €250 | €683 | +€433 | +173% |
| Gross operating margin | 9900 | €212,588 | €541,215 | +€328,627 | +155% |
| Operating profit (loss) | 9901 | €118,639 | €107,616 | -€11,023 | -9.3% |
| Financial income | 75/76B | €94 | €500 | +€405 | +430% |
| Recurring financial income | 75 | €94 | €500 | +€405 | +430% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €0 | €4,437 | +€4,437 | |
| Recurring financial charges | 65 | €0 | €1,071 | +€1,071 | |
| Non-recurring financial charges | 66B | €0 | €3,366 | +€3,366 | |
| Profit (loss) for the period before taxes | 9903 | €118,734 | €103,678 | -€15,055 | -12.7% |
| Income taxes | 67/77 | €24,746 | €25,186 | +€440 | +1.8% |
| Profit (loss) for the period | 9904 | €93,988 | €78,492 | -€15,495 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,988 | €78,492 | -€15,495 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.