DUTOIT: 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.
DUTOIT
Largest movements
- Tangible fixed assets -€41,364
down €41,364 (-9.6%), from €429,691 to €388,327
- Cash +€17,442
up €17,442 (+179.9%), from €9,695 to €27,137
mainly Depreciation (+€47,167)
- Debts after one year -€10,000
down €10,000 (-7.5%), from €133,000 to €123,000
- Profit (loss) carried forward -€9,131
down €9,131 (-1.3%), from -€687,127 to -€696,258
- Gross operating margin -€621
down €621 (-1.4%), from €44,809 to €44,188
- Other operating charges +€481
up €481 (+9.2%), from €5,242 to €5,723
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 | €458,068 | €434,871 | -€23,196 | -5.1% |
| Fixed assets | 21/28 | €429,691 | €388,327 | -€41,364 | -9.6% |
| Tangible fixed assets | 22/27 | €429,691 | €388,327 | -€41,364 | -9.6% |
| Land and buildings | 22 | €334,001 | €313,806 | -€20,195 | -6.0% |
| Plant, machinery and equipment | 23 | €43,554 | €39,056 | -€4,497 | -10.3% |
| Furniture and vehicles | 24 | €52,136 | €35,465 | -€16,672 | -32.0% |
| Current assets | 29/58 | €28,377 | €46,544 | +€18,167 | +64.0% |
| Amounts receivable within one year | 40/41 | €13,549 | €14,059 | +€510 | +3.8% |
| Trade receivables | 40 | €13,549 | €14,059 | +€510 | +3.8% |
| Cash at bank and in hand | 54/58 | €9,695 | €27,137 | +€17,442 | +179.9% |
| Deferred charges and accrued income | 490/1 | €5,133 | €5,348 | +€215 | +4.2% |
| Total equity and liabilities | 10/49 | €458,068 | €434,871 | -€23,196 | -5.1% |
| Equity | 10/15 | €59,215 | €50,084 | -€9,131 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €675,000 | €675,000 | = | 0.0% |
| Reserves | 13 | €52,742 | €52,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,347 | €3,347 | = | 0.0% |
| Distributable reserves | 133 | €47,535 | €47,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€687,127 | -€696,258 | -€9,131 | -1.3% |
| Amounts payable | 17/49 | €398,853 | €384,788 | -€14,065 | -3.5% |
| Amounts payable after more than one year | 17 | €133,000 | €123,000 | -€10,000 | -7.5% |
| Other amounts payable | 178/9 | €133,000 | €123,000 | -€10,000 | -7.5% |
| Amounts payable within one year | 42/48 | €265,853 | €261,788 | -€4,065 | -1.5% |
| Trade debts | 44 | €2,762 | €1,899 | -€863 | -31.3% |
| Suppliers | 440/4 | €2,762 | €1,899 | -€863 | -31.3% |
| Taxes, remuneration and social security | 45 | €4,030 | €2,233 | -€1,797 | -44.6% |
| Taxes | 450/3 | €4,030 | €2,233 | -€1,797 | -44.6% |
| Other amounts payable | 47/48 | €259,061 | €257,656 | -€1,405 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,004 | €47,167 | +€163 | +0.3% |
| Other operating charges | 640/8 | €5,242 | €5,723 | +€481 | +9.2% |
| Non-recurring operating charges | 66A | €387 | - | -€387 | |
| Gross operating margin | 9900 | €44,809 | €44,188 | -€621 | -1.4% |
| Operating profit (loss) | 9901 | -€7,825 | -€8,701 | -€877 | -11.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €165 | €149 | -€16 | -9.6% |
| Recurring financial charges | 65 | €165 | €149 | -€16 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,990 | -€8,850 | -€861 | -10.8% |
| Income taxes | 67/77 | €325 | €280 | -€45 | -13.8% |
| Profit (loss) for the period | 9904 | -€8,315 | -€9,131 | -€816 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,315 | -€9,131 | -€816 | -9.8% |
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 3 October 2026 via checked.be.