THE DUKES: 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.
THE DUKES
Largest movements
- Cash -€980
down €980 (-63.1%), from €1,552 to €572
mainly Net result for the year (-€469) and Other debts (-€300)
- Receivables within one year -€161
down €161 (-2.2%), from €7,404 to €7,243
of which Other amounts receivable: -€161
- Profit (loss) carried forward -€469
down €469 (-2.0%), from -€23,656 to -€24,125
- Other debts -€300
down €300 (-13.6%), from €2,203 to €1,903
- Trade debts -€280
down €280 (-3.4%), from €8,317 to €8,037
- Tax, wage and social debts -€91
no longer reported in 2024 (was €91)
- Gross operating margin -€12,391
down €12,391, from €2,208 to -€10,184
- Write-downs -€10,000
new in 2024: -€10,000
- Other operating charges -€519
down €519 (-68.0%), from €763 to €244
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,955 | €7,815 | -€1,140 | -12.7% |
| Current assets | 29/58 | €8,955 | €7,815 | -€1,140 | -12.7% |
| Amounts receivable within one year | 40/41 | €7,404 | €7,243 | -€161 | -2.2% |
| Trade receivables | 40 | €6,870 | €6,870 | = | 0.0% |
| Other amounts receivable | 41 | €534 | €373 | -€161 | -30.1% |
| Cash at bank and in hand | 54/58 | €1,552 | €572 | -€980 | -63.1% |
| Total equity and liabilities | 10/49 | €8,955 | €7,815 | -€1,140 | -12.7% |
| Equity | 10/15 | -€1,656 | -€2,125 | -€469 | -28.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,656 | -€24,125 | -€469 | -2.0% |
| Amounts payable | 17/49 | €10,611 | €9,940 | -€671 | -6.3% |
| Amounts payable within one year | 42/48 | €10,611 | €9,940 | -€671 | -6.3% |
| Trade debts | 44 | €8,317 | €8,037 | -€280 | -3.4% |
| Suppliers | 440/4 | €8,317 | €8,037 | -€280 | -3.4% |
| Taxes, remuneration and social security | 45 | €91 | - | -€91 | |
| Taxes | 450/3 | €91 | - | -€91 | |
| Other amounts payable | 47/48 | €2,203 | €1,903 | -€300 | -13.6% |
| Non-recurring operating income | 76A | - | €155 | +€155 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €763 | €244 | -€519 | -68.0% |
| Gross operating margin | 9900 | €2,208 | -€10,184 | -€12,391 | |
| Operating profit (loss) | 9901 | €1,445 | -€427 | -€1,872 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €56 | €42 | -€14 | -25.6% |
| Recurring financial charges | 65 | €56 | €42 | -€14 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €1,389 | -€469 | -€1,858 | |
| Profit (loss) for the period | 9904 | €1,389 | -€469 | -€1,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,389 | -€469 | -€1,858 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.