DURABEL CONSULTING: 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.
DURABEL CONSULTING
Largest movements
- Cash +€63,159
up €63,159 (+279%), from €22,600 to €85,759
mainly Other debts (+€78,480) and Net result for the year (+€71,273)
- Tangible fixed assets -€62,698
down €62,698 (-5.3%), from €1.2m to €1.1m
- Receivables within one year -€23,896
down €23,896 (-80.2%), from €29,792 to €5,896
of which Other amounts receivable: -€14,476
- Other debts +€78,480
up €78,480 (+44.8%), from €175,197 to €253,677
- Debts after one year -€60,942
down €60,942 (-18.1%), from €336,417 to €275,474
- Reserves -€40,811
down €40,811 (-6.8%), from €597,092 to €556,281
of which Distributable reserves: -€40,811
- Tax, wage and social debts +€14,654
up €14,654 (+140%), from €10,497 to €25,151
of which Taxes: +€19,144
- Taxes +€26,376
up €26,376 (+107%), from €24,701 to €51,078
- Other operating charges -€10,393
down €10,393 (-64.6%), from €16,086 to €5,693
- Depreciation -€5,659
down €5,659 (-8.8%), from €64,525 to €58,866
- Gross operating margin +€2,555
up €2,555 (+1.3%), from €191,409 to €193,963
- Financial charges -€2,409
down €2,409 (-25.5%), from €9,462 to €7,054
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 | €1,235,769 | €1,221,650 | -€14,118 | -1.1% |
| Fixed assets | 21/28 | €1,180,121 | €1,117,423 | -€62,698 | -5.3% |
| Intangible fixed assets | 21 | €4,843 | €4,843 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,175,278 | €1,112,580 | -€62,698 | -5.3% |
| Land and buildings | 22 | €1,029,696 | €1,001,492 | -€28,204 | -2.7% |
| Plant, machinery and equipment | 23 | €91,990 | €82,029 | -€9,961 | -10.8% |
| Furniture and vehicles | 24 | €53,592 | €29,059 | -€24,533 | -45.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €55,647 | €104,227 | +€48,580 | +87.3% |
| Amounts receivable within one year | 40/41 | €29,792 | €5,896 | -€23,896 | -80.2% |
| Trade receivables | 40 | €15,316 | €5,896 | -€9,421 | -61.5% |
| Other amounts receivable | 41 | €14,476 | €0 | -€14,476 | -100% |
| Cash at bank and in hand | 54/58 | €22,600 | €85,759 | +€63,159 | +279% |
| Deferred charges and accrued income | 490/1 | €3,256 | €12,572 | +€9,317 | +286% |
| Total equity and liabilities | 10/49 | €1,235,769 | €1,221,650 | -€14,118 | -1.1% |
| Equity | 10/15 | €631,820 | €591,009 | -€40,811 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €597,092 | €556,281 | -€40,811 | -6.8% |
| Non-distributable reserves | 130/1 | €10,087 | €10,087 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,087 | €10,087 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,053 | €5,053 | = | 0.0% |
| Distributable reserves | 133 | €581,952 | €541,141 | -€40,811 | -7.0% |
| Profit (loss) carried forward | 14 | €16,128 | €16,128 | = | 0.0% |
| Amounts payable | 17/49 | €603,948 | €630,641 | +€26,693 | +4.4% |
| Amounts payable after more than one year | 17 | €336,417 | €275,474 | -€60,942 | -18.1% |
| Financial debts | 170/4 | €336,417 | €275,474 | -€60,942 | -18.1% |
| Amounts payable within one year | 42/48 | €266,571 | €354,199 | +€87,628 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €59,859 | €60,942 | +€1,083 | +1.8% |
| Trade debts | 44 | €21,018 | €14,429 | -€6,589 | -31.4% |
| Suppliers | 440/4 | €21,018 | €14,429 | -€6,589 | -31.4% |
| Taxes, remuneration and social security | 45 | €10,497 | €25,151 | +€14,654 | +140% |
| Taxes | 450/3 | €6,007 | €25,151 | +€19,144 | +319% |
| Remuneration and social security | 454/9 | €4,490 | €0 | -€4,490 | -100% |
| Other amounts payable | 47/48 | €175,197 | €253,677 | +€78,480 | +44.8% |
| Accrued charges and deferred income | 492/3 | €960 | €968 | +€7 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,525 | €58,866 | -€5,659 | -8.8% |
| Other operating charges | 640/8 | €16,086 | €5,693 | -€10,393 | -64.6% |
| Gross operating margin | 9900 | €191,409 | €193,963 | +€2,555 | +1.3% |
| Operating profit (loss) | 9901 | €110,798 | €129,404 | +€18,606 | +16.8% |
| Financial income | 75/76B | €738 | €0 | -€738 | -100.0% |
| Recurring financial income | 75 | €738 | €0 | -€738 | -100.0% |
| Financial charges | 65/66B | €9,462 | €7,054 | -€2,409 | -25.5% |
| Recurring financial charges | 65 | €9,462 | €7,054 | -€2,409 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €102,073 | €122,351 | +€20,277 | +19.9% |
| Income taxes | 67/77 | €24,701 | €51,078 | +€26,376 | +107% |
| Profit (loss) for the period | 9904 | €77,372 | €71,273 | -€6,099 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,372 | €71,273 | -€6,099 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.