DUVA CERISETTES: 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.
DUVA CERISETTES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt -€28,912
down €28,912 (-100.0%), from €28,912 to €0
- Other debts +€27,800
up €27,800 (+41.9%), from €66,366 to €94,166
- Reserves +€21,297
up €21,297 (+19.2%), from €110,806 to €132,103
of which Distributable reserves: +€21,297
- Debts after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts -€5,102
down €5,102 (-70.5%), from €7,241 to €2,139
- Gross operating margin -€11,085
down €11,085 (-23.2%), from €47,761 to €36,677
- Financial charges -€5,657
down €5,657 (-91.8%), from €6,163 to €505
- Other operating charges -€3,843
down €3,843 (-41.1%), from €9,346 to €5,503
- Depreciation -€3,447
down €3,447 (-60.7%), from €5,681 to €2,234
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,575 | €268,982 | +€407 | +0.2% |
| Fixed assets | 21/28 | €112,391 | €110,157 | -€2,234 | -2.0% |
| Tangible fixed assets | 22/27 | €112,391 | €110,157 | -€2,234 | -2.0% |
| Land and buildings | 22 | €112,391 | €110,157 | -€2,234 | -2.0% |
| Current assets | 29/58 | €156,184 | €158,824 | +€2,640 | +1.7% |
| Amounts receivable within one year | 40/41 | €150,113 | €150,113 | = | 0.0% |
| Other amounts receivable | 41 | €150,113 | €150,113 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,071 | €8,711 | +€2,640 | +43.5% |
| Total equity and liabilities | 10/49 | €268,575 | €268,982 | +€407 | +0.2% |
| Equity | 10/15 | €148,306 | €169,603 | +€21,297 | +14.4% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €110,806 | €132,103 | +€21,297 | +19.2% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €107,056 | €128,353 | +€21,297 | +19.9% |
| Amounts payable | 17/49 | €120,269 | €99,379 | -€20,890 | -17.4% |
| Amounts payable after more than one year | 17 | €15,000 | €0 | -€15,000 | -100.0% |
| Financial debts | 170/4 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts payable within one year | 42/48 | €102,519 | €97,129 | -€5,390 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €28,912 | €0 | -€28,912 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | - | €824 | +€824 | |
| Suppliers | 440/4 | - | €824 | +€824 | |
| Taxes, remuneration and social security | 45 | €7,241 | €2,139 | -€5,102 | -70.5% |
| Taxes | 450/3 | €7,241 | €2,139 | -€5,102 | -70.5% |
| Other amounts payable | 47/48 | €66,366 | €94,166 | +€27,800 | +41.9% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,250 | -€500 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,681 | €2,234 | -€3,447 | -60.7% |
| Other operating charges | 640/8 | €9,346 | €5,503 | -€3,843 | -41.1% |
| Gross operating margin | 9900 | €47,761 | €36,677 | -€11,085 | -23.2% |
| Operating profit (loss) | 9901 | €32,735 | €28,940 | -€3,795 | -11.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6,163 | €505 | -€5,657 | -91.8% |
| Recurring financial charges | 65 | €6,163 | €505 | -€5,657 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €26,572 | €28,436 | +€1,864 | +7.0% |
| Income taxes | 67/77 | €7,241 | €7,139 | -€102 | -1.4% |
| Profit (loss) for the period | 9904 | €19,331 | €21,297 | +€1,966 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,331 | €21,297 | +€1,966 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.