DUVIGNEAUD Pascal: 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.
DUVIGNEAUD Pascal
Largest movements
- Receivables within one year +€13,846
up €13,846 (+177.9%), from €7,784 to €21,630
- Cash -€6,386
down €6,386 (-21.5%), from €29,678 to €23,292
mainly Receivables within one year (-€13,846) and Tax, wage and social debts (-€11,657)
- Reserves +€19,117
up €19,117 (+1770.1%), from €1,080 to €20,197
- Tax, wage and social debts -€11,657
down €11,657 (-82.9%), from €14,058 to €2,401
- Gross operating margin -€26,435
down €26,435 (-50.1%), from €52,717 to €26,282
- Taxes -€4,601
down €4,601 (-33.9%), from €13,559 to €8,958
- Purchases and services +€2,458
new in 2025: €2,458
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 | €72,462 | €79,922 | +€7,460 | +10.3% |
| Current assets | 29/58 | €72,462 | €79,922 | +€7,460 | +10.3% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,784 | €21,630 | +€13,846 | +177.9% |
| Other amounts receivable | 41 | €7,784 | €21,630 | +€13,846 | +177.9% |
| Cash at bank and in hand | 54/58 | €29,678 | €23,292 | -€6,386 | -21.5% |
| Total equity and liabilities | 10/49 | €72,462 | €79,922 | +€7,460 | +10.3% |
| Equity | 10/15 | €58,404 | €77,521 | +€19,117 | +32.7% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €1,080 | €20,197 | +€19,117 | +1770.1% |
| Distributable reserves | 133 | €1,080 | €20,197 | +€19,117 | +1770.1% |
| Profit (loss) carried forward | 14 | €49,267 | €49,267 | = | 0.0% |
| Amounts payable | 17/49 | €14,058 | €2,401 | -€11,657 | -82.9% |
| Amounts payable within one year | 42/48 | €14,058 | €2,401 | -€11,657 | -82.9% |
| Taxes, remuneration and social security | 45 | €14,058 | €2,401 | -€11,657 | -82.9% |
| Taxes | 450/3 | €14,058 | €2,401 | -€11,657 | -82.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,458 | +€2,458 | |
| Gross operating margin | 9900 | €52,717 | €26,282 | -€26,435 | -50.1% |
| Operating profit (loss) | 9901 | €52,717 | €26,282 | -€26,435 | -50.1% |
| Financial income | 75/76B | €1,628 | €2,037 | +€409 | +25.1% |
| Recurring financial income | 75 | €1,628 | €2,037 | +€409 | +25.1% |
| Financial charges | 65/66B | €110 | €244 | +€134 | +121.8% |
| Recurring financial charges | 65 | €110 | €244 | +€134 | +121.8% |
| Profit (loss) for the period before taxes | 9903 | €54,235 | €28,075 | -€26,160 | -48.2% |
| Income taxes | 67/77 | €13,559 | €8,958 | -€4,601 | -33.9% |
| Profit (loss) for the period | 9904 | €40,676 | €19,117 | -€21,559 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,676 | €19,117 | -€21,559 | -53.0% |
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.