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DUVINDIS: 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.

What changed

DUVINDIS

BE 0465.656.715
NACE 47.762, Retail sale of pets, pet food and pet supplies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€279,900
2024 · €134,945+€144,956
Equity
€1.5m
2024 · €1.5m+€22,088
Cash
€305,900
2024 · €326,705-€20,805
Balance sheet total
€2.1m
2024 · €2.1m-€44,966

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€79,318

    down €79,318 (-16.3%), from €487,962 to €408,644

  • Stocks and contracts +€27,439

    up €27,439 (+10.2%), from €268,270 to €295,709

  • Receivables within one year +€27,056

    up €27,056 (+77.7%), from €34,819 to €61,875

    of which Other amounts receivable: +€25,186

Equity and liabilities
  • Trade debts -€66,240

    down €66,240 (-19.8%), from €333,959 to €267,719

  • Profit (loss) carried forward +€22,088

    up €22,088 (+3.4%), from €656,408 to €678,496

Income statement
  • Financial income +€149,851

    up €149,851 (+23731.7%), from €631 to €150,483

  • Staff costs +€11,331

    up €11,331 (+3.5%), from €321,300 to €332,630

  • Gross operating margin +€10,753

    up €10,753 (+1.8%), from €602,851 to €613,604

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €134,945
Gross operating margin +€10,753
Staff costs -€11,331
Depreciation -€2,893
Other operating charges -€288
Financial income +€149,851
Financial charges -€618
Taxes -€519
Result 2025 €279,900

Cash bridge derived

cash 2024 to 2025

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.

From operations +€240,690
Investment -€3,682
Financing -€257,813
Cash 2024 €326,705
Net result for the year +€279,900
Depreciation +€83,000
Stocks and contracts -€27,439
Receivables within one year -€27,056
Smaller working-capital items -€1,475
Trade debts -€66,240
Investment in fixed assets (net) -€3,682
Contributions, distributions and other -€257,813
Cash 2025 €305,900
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,144,296 €2,099,330 -€44,966 -2.1%
Fixed assets 21/28 €1,502,364 €1,423,047 -€79,318 -5.3%
Tangible fixed assets 22/27 €487,962 €408,644 -€79,318 -16.3%
Land and buildings 22 €346,243 €310,114 -€36,130 -10.4%
Plant, machinery and equipment 23 €40,753 €28,826 -€11,928 -29.3%
Furniture and vehicles 24 €2,408 - -€2,408
Other tangible fixed assets 26 €98,557 €69,705 -€28,852 -29.3%
Financial fixed assets 28 €1,014,403 €1,014,403 = 0.0%
Current assets 29/58 €641,931 €676,283 +€34,352 +5.4%
Stocks and contracts in progress 3 €268,270 €295,709 +€27,439 +10.2%
Stocks 30/36 €268,270 €295,709 +€27,439 +10.2%
Amounts receivable within one year 40/41 €34,819 €61,875 +€27,056 +77.7%
Trade receivables 40 €11,029 €12,899 +€1,870 +17.0%
Other amounts receivable 41 €23,790 €48,976 +€25,186 +105.9%
Cash at bank and in hand 54/58 €326,705 €305,900 -€20,805 -6.4%
Deferred charges and accrued income 490/1 €12,138 €12,799 +€662 +5.5%
Total equity and liabilities 10/49 €2,144,296 €2,099,330 -€44,966 -2.1%
Equity 10/15 €1,496,408 €1,518,496 +€22,088 +1.5%
Contributions 10/11 €41,250 €41,250 = 0.0%
Reserves 13 €798,750 €798,750 = 0.0%
Tax-exempt reserves 132 €168,750 €168,750 = 0.0%
Distributable reserves 133 €630,000 €630,000 = 0.0%
Profit (loss) carried forward 14 €656,408 €678,496 +€22,088 +3.4%
Amounts payable 17/49 €647,888 €580,834 -€67,054 -10.3%
Amounts payable within one year 42/48 €646,107 €579,267 -€66,839 -10.3%
Trade debts 44 €333,959 €267,719 -€66,240 -19.8%
Suppliers 440/4 €333,959 €267,719 -€66,240 -19.8%
Taxes, remuneration and social security 45 €54,335 €53,736 -€599 -1.1%
Taxes 450/3 €16,759 €15,272 -€1,486 -8.9%
Remuneration and social security 454/9 €37,576 €38,463 +€887 +2.4%
Other amounts payable 47/48 €257,813 €257,813 = 0.0%
Accrued charges and deferred income 492/3 €1,781 €1,567 -€214 -12.0%
Remuneration, social security and pensions 62 €321,300 €332,630 +€11,331 +3.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €80,106 €83,000 +€2,893 +3.6%
Other operating charges 640/8 €10,660 €10,948 +€288 +2.7%
Gross operating margin 9900 €602,851 €613,604 +€10,753 +1.8%
Operating profit (loss) 9901 €190,784 €187,026 -€3,758 -2.0%
Financial income 75/76B €631 €150,483 +€149,851 +23731.7%
Recurring financial income 75 €631 €150,483 +€149,851 +23731.7%
Financial charges 65/66B €7,176 €7,794 +€618 +8.6%
Recurring financial charges 65 €7,176 €7,794 +€618 +8.6%
Profit (loss) for the period before taxes 9903 €184,240 €329,715 +€145,475 +79.0%
Income taxes 67/77 €49,295 €49,814 +€519 +1.1%
Profit (loss) for the period 9904 €134,945 €279,900 +€144,956 +107.4%
Profit (loss) for the period to be appropriated 9905 €134,945 €279,900 +€144,956 +107.4%

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 30 September 2026 via checked.be.