MATHIEU DUTRÉ: 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.
MATHIEU DUTRÉ
Largest movements
- Cash +€31,579
up €31,579 (+260%), from €12,163 to €43,743
mainly Other debts (+€20,412) and Net result for the year (+€15,506)
- Receivables within one year +€6,829
up €6,829 (+54.1%), from €12,616 to €19,445
of which Trade receivables: +€6,845
- Deferred charges and accrued income -€1,608
down €1,608 (-43.1%), from €3,733 to €2,125
- Other debts +€20,412
up €20,412 (+115%), from €17,825 to €38,237
- Profit (loss) carried forward +€15,506
up €15,506 (+30.7%), from -€50,571 to -€35,065
- Tax, wage and social debts +€1,308
up €1,308 (+48.9%), from €2,675 to €3,983
- Gross operating margin +€42,733
up €42,733, from -€24,937 to €17,796
- Financial charges -€304
down €304 (-18.3%), from €1,658 to €1,354
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 | €28,513 | €65,312 | +€36,800 | +129% |
| Current assets | 29/58 | €28,513 | €65,312 | +€36,800 | +129% |
| Amounts receivable within one year | 40/41 | €12,616 | €19,445 | +€6,829 | +54.1% |
| Trade receivables | 40 | €12,100 | €18,945 | +€6,845 | +56.6% |
| Other amounts receivable | 41 | €516 | €500 | -€16 | -3.1% |
| Cash at bank and in hand | 54/58 | €12,163 | €43,743 | +€31,579 | +260% |
| Deferred charges and accrued income | 490/1 | €3,733 | €2,125 | -€1,608 | -43.1% |
| Total equity and liabilities | 10/49 | €28,513 | €65,312 | +€36,800 | +129% |
| Equity | 10/15 | -€49,571 | -€34,065 | +€15,506 | +31.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,571 | -€35,065 | +€15,506 | +30.7% |
| Amounts payable | 17/49 | €78,084 | €99,378 | +€21,294 | +27.3% |
| Amounts payable after more than one year | 17 | €57,000 | €57,000 | = | 0.0% |
| Other amounts payable | 178/9 | €57,000 | €57,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,084 | €42,378 | +€21,294 | +101% |
| Trade debts | 44 | €584 | €158 | -€426 | -72.9% |
| Suppliers | 440/4 | €584 | €158 | -€426 | -72.9% |
| Taxes, remuneration and social security | 45 | €2,675 | €3,983 | +€1,308 | +48.9% |
| Taxes | 450/3 | €2,675 | €3,983 | +€1,308 | +48.9% |
| Other amounts payable | 47/48 | €17,825 | €38,237 | +€20,412 | +115% |
| Other operating charges | 640/8 | €595 | €798 | +€203 | +34.1% |
| Gross operating margin | 9900 | -€24,937 | €17,796 | +€42,733 | |
| Operating profit (loss) | 9901 | -€25,532 | €16,998 | +€42,531 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,658 | €1,354 | -€304 | -18.3% |
| Recurring financial charges | 65 | €1,658 | €1,354 | -€304 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,190 | €15,649 | +€42,839 | |
| Income taxes | 67/77 | €155 | €143 | -€12 | -7.7% |
| Profit (loss) for the period | 9904 | -€27,345 | €15,506 | +€42,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,345 | €15,506 | +€42,851 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.