DUTRY BRUNO: 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.
DUTRY BRUNO
Largest movements
- Stocks and contracts -€18,295
down €18,295 (-29.4%), from €62,312 to €44,016
- Cash -€14,981
down €14,981 (-94.1%), from €15,912 to €931
mainly Tax, wage and social debts (-€22,018) and Other debts (-€9,977)
- Receivables within one year +€6,576
up €6,576 (+18.3%), from €35,878 to €42,454
of which Trade receivables: +€6,438
- Tax, wage and social debts -€22,018
down €22,018 (-81.5%), from €27,009 to €4,991
of which Taxes: -€20,918
- Other debts -€9,977
down €9,977 (-20.5%), from €48,680 to €38,703
- Current portion of long-term debt -€8,547
down €8,547 (-100%), from €8,547 to €0
- Trade debts +€8,136
up €8,136 (+33.6%), from €24,187 to €32,323
- Short-term financial debts +€6,787
up €6,787 (+84.8%), from €8,000 to €14,787
of which Credit institutions: +€6,787
- Other operating charges -€17,867
down €17,867 (-87.6%), from €20,407 to €2,540
- Gross operating margin -€2,152
down €2,152 (-33.7%), from €6,384 to €4,232
- Depreciation -€1,956
down €1,956 (-76.5%), from €2,555 to €599
- Financial charges -€138
down €138 (-7.0%), from €1,972 to €1,835
- Taxes -€138
down €138 (-100%), from €138 to €0
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 | €143,195 | €115,896 | -€27,299 | -19.1% |
| Fixed assets | 21/28 | €28,599 | €28,494 | -€104 | -0.4% |
| Tangible fixed assets | 22/27 | €28,599 | €28,494 | -€104 | -0.4% |
| Plant, machinery and equipment | 23 | €1,319 | €1,332 | +€13 | +1.0% |
| Furniture and vehicles | 24 | €27,280 | €27,163 | -€117 | -0.4% |
| Current assets | 29/58 | €114,596 | €87,401 | -€27,195 | -23.7% |
| Stocks and contracts in progress | 3 | €62,312 | €44,016 | -€18,295 | -29.4% |
| Stocks | 30/36 | €62,312 | €44,016 | -€18,295 | -29.4% |
| Amounts receivable within one year | 40/41 | €35,878 | €42,454 | +€6,576 | +18.3% |
| Trade receivables | 40 | €30,015 | €36,454 | +€6,438 | +21.5% |
| Other amounts receivable | 41 | €5,862 | €6,000 | +€138 | +2.3% |
| Cash at bank and in hand | 54/58 | €15,912 | €931 | -€14,981 | -94.1% |
| Deferred charges and accrued income | 490/1 | €495 | €0 | -€495 | -100% |
| Total equity and liabilities | 10/49 | €143,195 | €115,896 | -€27,299 | -19.1% |
| Equity | 10/15 | €25,731 | €25,091 | -€640 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,131 | €6,491 | -€640 | -9.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,131 | €6,491 | -€640 | -9.0% |
| Amounts payable | 17/49 | €117,464 | €90,805 | -€26,659 | -22.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €116,424 | €90,805 | -€25,619 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €8,547 | €0 | -€8,547 | -100% |
| Financial debts | 43 | €8,000 | €14,787 | +€6,787 | +84.8% |
| Credit institutions | 430/8 | €0 | €6,787 | +€6,787 | |
| Other loans | 439 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €24,187 | €32,323 | +€8,136 | +33.6% |
| Suppliers | 440/4 | €24,187 | €32,323 | +€8,136 | +33.6% |
| Taxes, remuneration and social security | 45 | €27,009 | €4,991 | -€22,018 | -81.5% |
| Taxes | 450/3 | €25,909 | €4,991 | -€20,918 | -80.7% |
| Remuneration and social security | 454/9 | €1,100 | €0 | -€1,100 | -100% |
| Other amounts payable | 47/48 | €48,680 | €38,703 | -€9,977 | -20.5% |
| Accrued charges and deferred income | 492/3 | €1,040 | €0 | -€1,040 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555 | €599 | -€1,956 | -76.5% |
| Other operating charges | 640/8 | €20,407 | €2,540 | -€17,867 | -87.6% |
| Gross operating margin | 9900 | €6,384 | €4,232 | -€2,152 | -33.7% |
| Operating profit (loss) | 9901 | -€16,578 | €1,093 | +€17,671 | |
| Financial income | 75/76B | €155 | €101 | -€54 | -34.9% |
| Recurring financial income | 75 | €155 | €101 | -€54 | -34.9% |
| Financial charges | 65/66B | €1,972 | €1,835 | -€138 | -7.0% |
| Recurring financial charges | 65 | €1,972 | €1,835 | -€138 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,395 | -€640 | +€17,754 | +96.5% |
| Income taxes | 67/77 | €138 | €0 | -€138 | -100% |
| Profit (loss) for the period | 9904 | -€18,532 | -€640 | +€17,892 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,532 | -€640 | +€17,892 | +96.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.