DU RANG & ASSOCIATES: 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.
DU RANG & ASSOCIATES
Largest movements
- Cash -€16,182
down €16,182 (-48.2%), from €33,580 to €17,398
mainly Debts after one year (-€12,786) and Net result for the year (-€3,246)
- Debts after one year -€12,786
down €12,786 (-29.1%), from €43,876 to €31,090
- Profit (loss) carried forward -€3,246
down €3,246 (-1.5%), from -€213,569 to -€216,815
- Current portion of long-term debt +€591
up €591 (+4.8%), from €12,192 to €12,783
- Other debts -€567
down €567 (-0.6%), from €92,307 to €91,740
- Financial charges -€573
down €573 (-18.2%), from €3,141 to €2,569
- Other operating charges -€390
no longer reported in 2025 (was €390)
- Gross operating margin -€233
down €233 (-52.5%), from -€444 to -€678
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 | €33,580 | €17,398 | -€16,182 | -48.2% |
| Current assets | 29/58 | €33,580 | €17,398 | -€16,182 | -48.2% |
| Cash at bank and in hand | 54/58 | €33,580 | €17,398 | -€16,182 | -48.2% |
| Total equity and liabilities | 10/49 | €33,580 | €17,398 | -€16,182 | -48.2% |
| Equity | 10/15 | -€114,969 | -€118,215 | -€3,246 | -2.8% |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,569 | -€216,815 | -€3,246 | -1.5% |
| Amounts payable | 17/49 | €148,549 | €135,612 | -€12,936 | -8.7% |
| Amounts payable after more than one year | 17 | €43,876 | €31,090 | -€12,786 | -29.1% |
| Financial debts | 170/4 | €43,876 | €31,090 | -€12,786 | -29.1% |
| Amounts payable within one year | 42/48 | €104,673 | €104,522 | -€151 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,192 | €12,783 | +€591 | +4.8% |
| Trade debts | 44 | €174 | - | -€174 | |
| Suppliers | 440/4 | €174 | - | -€174 | |
| Other amounts payable | 47/48 | €92,307 | €91,740 | -€567 | -0.6% |
| Other operating charges | 640/8 | €390 | - | -€390 | |
| Gross operating margin | 9900 | -€444 | -€678 | -€233 | -52.5% |
| Operating profit (loss) | 9901 | -€835 | -€678 | +€157 | +18.8% |
| Financial charges | 65/66B | €3,141 | €2,569 | -€573 | -18.2% |
| Recurring financial charges | 65 | €3,141 | €2,569 | -€573 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,976 | -€3,246 | +€729 | +18.3% |
| Profit (loss) for the period | 9904 | -€3,976 | -€3,246 | +€729 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,976 | -€3,246 | +€729 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.