DUTMALA: 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.
DUTMALA
Largest movements
- Cash +€15,058
up €15,058 (+8.8%), from €171,091 to €186,149
mainly Net result for the year (+€26,294) and Tax, wage and social debts (+€5,425)
- Tangible fixed assets +€3,595
up €3,595 (+8.7%), from €41,562 to €45,157
of which Plant, machinery and equipment: +€4,542
- Reserves +€12,500
up €12,500 (+9.0%), from €139,350 to €151,850
- Tax, wage and social debts +€5,425
new in 2024: €5,425
- Gross operating margin +€17,388
up €17,388 (+63.7%), from €27,292 to €44,680
- Taxes +€5,211
up €5,211 (+71.4%), from €7,303 to €12,514
- Financial income -€651
down €651 (-51.5%), from €1,264 to €613
- Other operating charges +€606
up €606 (+12.5%), from €4,845 to €5,451
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,297 | €235,069 | +€18,772 | +8.7% |
| Fixed assets | 21/28 | €41,812 | €45,407 | +€3,595 | +8.6% |
| Tangible fixed assets | 22/27 | €41,562 | €45,157 | +€3,595 | +8.7% |
| Land and buildings | 22 | €41,094 | €40,340 | -€754 | -1.8% |
| Plant, machinery and equipment | 23 | - | €4,542 | +€4,542 | |
| Furniture and vehicles | 24 | €468 | €276 | -€192 | -41.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €174,485 | €189,662 | +€15,176 | +8.7% |
| Amounts receivable within one year | 40/41 | €2,060 | €2,155 | +€95 | +4.6% |
| Trade receivables | 40 | - | €2,155 | +€2,155 | |
| Other amounts receivable | 41 | €2,060 | - | -€2,060 | |
| Cash at bank and in hand | 54/58 | €171,091 | €186,149 | +€15,058 | +8.8% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,358 | +€24 | +1.8% |
| Total equity and liabilities | 10/49 | €216,297 | €235,069 | +€18,772 | +8.7% |
| Equity | 10/15 | €184,853 | €197,397 | +€12,544 | +6.8% |
| Contributions | 10/11 | €44,840 | €44,840 | = | 0.0% |
| Reserves | 13 | €139,350 | €151,850 | +€12,500 | +9.0% |
| Distributable reserves | 133 | €139,350 | €151,850 | +€12,500 | +9.0% |
| Profit (loss) carried forward | 14 | €663 | €707 | +€44 | +6.7% |
| Amounts payable | 17/49 | €31,444 | €37,672 | +€6,227 | +19.8% |
| Amounts payable after more than one year | 17 | €19,400 | €19,820 | +€420 | +2.2% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,400 | €14,820 | +€420 | +2.9% |
| Amounts payable within one year | 42/48 | €12,044 | €17,852 | +€5,807 | +48.2% |
| Trade debts | 44 | €351 | - | -€351 | |
| Suppliers | 440/4 | €351 | - | -€351 | |
| Taxes, remuneration and social security | 45 | - | €5,425 | +€5,425 | |
| Taxes | 450/3 | - | €5,425 | +€5,425 | |
| Other amounts payable | 47/48 | €11,693 | €12,427 | +€733 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €946 | €966 | +€20 | +2.1% |
| Other operating charges | 640/8 | €4,845 | €5,451 | +€606 | +12.5% |
| Gross operating margin | 9900 | €27,292 | €44,680 | +€17,388 | +63.7% |
| Operating profit (loss) | 9901 | €21,501 | €38,263 | +€16,762 | +78.0% |
| Financial income | 75/76B | €1,264 | €613 | -€651 | -51.5% |
| Recurring financial income | 75 | €1,264 | €613 | -€651 | -51.5% |
| Financial charges | 65/66B | €55 | €67 | +€12 | +22.3% |
| Recurring financial charges | 65 | €55 | €67 | +€12 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €22,710 | €38,809 | +€16,099 | +70.9% |
| Income taxes | 67/77 | €7,303 | €12,514 | +€5,211 | +71.4% |
| Profit (loss) for the period | 9904 | €15,407 | €26,294 | +€10,888 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,407 | €26,294 | +€10,888 | +70.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.