DOCTEUR DANIEL DURAY: 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.
DOCTEUR DANIEL DURAY
Largest movements
- Cash +€9,094
up €9,094 (+18.4%), from €49,526 to €58,620
mainly Net result for the year (+€50,636) and Depreciation (+€6,572)
- Receivables within one year -€2,830
down €2,830 (-4.7%), from €59,720 to €56,890
of which Other amounts receivable: -€9,227
- Tangible fixed assets -€2,160
down €2,160 (-10.8%), from €20,050 to €17,890
of which Other tangible fixed assets: -€2,530
- Reserves +€5,000
up €5,000 (+4.8%), from €105,000 to €110,000
- Gross operating margin -€21,124
down €21,124 (-12.9%), from €163,559 to €142,436
- Depreciation -€9,513
down €9,513 (-59.1%), from €16,085 to €6,572
- Taxes -€4,687
down €4,687 (-18.1%), from €25,916 to €21,229
- Staff costs +€3,316
up €3,316 (+5.6%), from €59,632 to €62,948
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 | €131,329 | €135,994 | +€4,665 | +3.6% |
| Fixed assets | 21/28 | €20,215 | €18,055 | -€2,160 | -10.7% |
| Tangible fixed assets | 22/27 | €20,050 | €17,890 | -€2,160 | -10.8% |
| Plant, machinery and equipment | 23 | €4,733 | €3,484 | -€1,249 | -26.4% |
| Furniture and vehicles | 24 | €3,260 | €4,880 | +€1,619 | +49.7% |
| Other tangible fixed assets | 26 | €12,057 | €9,527 | -€2,530 | -21.0% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €111,114 | €117,939 | +€6,825 | +6.1% |
| Amounts receivable within one year | 40/41 | €59,720 | €56,890 | -€2,830 | -4.7% |
| Trade receivables | 40 | €12,345 | €18,741 | +€6,397 | +51.8% |
| Other amounts receivable | 41 | €47,375 | €38,149 | -€9,227 | -19.5% |
| Cash at bank and in hand | 54/58 | €49,526 | €58,620 | +€9,094 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,868 | €2,429 | +€561 | +30.1% |
| Total equity and liabilities | 10/49 | €131,329 | €135,994 | +€4,665 | +3.6% |
| Equity | 10/15 | €105,429 | €111,065 | +€5,636 | +5.3% |
| Reserves | 13 | €105,000 | €110,000 | +€5,000 | +4.8% |
| Distributable reserves | 133 | €105,000 | €110,000 | +€5,000 | +4.8% |
| Profit (loss) carried forward | 14 | €429 | €1,065 | +€636 | +148.4% |
| Amounts payable | 17/49 | €25,900 | €24,929 | -€971 | -3.7% |
| Amounts payable within one year | 42/48 | €25,816 | €24,860 | -€956 | -3.7% |
| Trade debts | 44 | €576 | €398 | -€177 | -30.8% |
| Suppliers | 440/4 | €576 | €398 | -€177 | -30.8% |
| Taxes, remuneration and social security | 45 | €25,241 | €24,462 | -€779 | -3.1% |
| Taxes | 450/3 | €18,709 | €16,259 | -€2,450 | -13.1% |
| Remuneration and social security | 454/9 | €6,531 | €8,203 | +€1,671 | +25.6% |
| Accrued charges and deferred income | 492/3 | €84 | €69 | -€15 | -17.6% |
| Remuneration, social security and pensions | 62 | €59,632 | €62,948 | +€3,316 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,085 | €6,572 | -€9,513 | -59.1% |
| Other operating charges | 640/8 | €973 | €931 | -€42 | -4.4% |
| Gross operating margin | 9900 | €163,559 | €142,436 | -€21,124 | -12.9% |
| Operating profit (loss) | 9901 | €86,869 | €71,985 | -€14,884 | -17.1% |
| Financial income | 75/76B | €1,438 | €711 | -€728 | -50.6% |
| Recurring financial income | 75 | €1,438 | €711 | -€728 | -50.6% |
| Financial charges | 65/66B | €1,963 | €831 | -€1,132 | -57.7% |
| Recurring financial charges | 65 | €1,963 | €831 | -€1,132 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €86,344 | €71,865 | -€14,479 | -16.8% |
| Income taxes | 67/77 | €25,916 | €21,229 | -€4,687 | -18.1% |
| Profit (loss) for the period | 9904 | €60,429 | €50,636 | -€9,793 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,429 | €50,636 | -€9,793 | -16.2% |
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 10 October 2026 via checked.be.