DURABLY: what changed
Two fiscal 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.
DURABLY
Largest movements
- Receivables within one year +€28,394
up €28,394 (+65.9%), from €43,065 to €71,458
- Cash +€4,052
up €4,052 (+39.0%), from €10,392 to €14,443
mainly Accrued charges and deferred income (+€35,793) and Net result for the year (+€1,160)
- Tangible fixed assets -€1,200
down €1,200 (-50.6%), from €2,372 to €1,173
- Accrued charges and deferred income +€35,793
new in 2025: €35,793
- Trade debts -€4,570
down €4,570 (-17.2%), from €26,579 to €22,009
- Tax, wage and social debts -€1,740
down €1,740 (-40.3%), from €4,322 to €2,582
- Profit (loss) carried forward +€1,160
up €1,160 (+6.4%), from -€18,072 to -€16,912
- Gross operating margin +€13,947
up €13,947, from -€11,881 to €2,066
- Write-downs -€5,400
down €5,400 (-100.0%), from €5,400 to €0
- Depreciation -€286
down €286 (-41.1%), from €695 to €409
- Other operating charges +€144
new in 2025: €144
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 | €57,828 | €88,471 | +€30,643 | +53.0% |
| Fixed assets | 21/28 | €3,017 | €1,818 | -€1,200 | -39.8% |
| Tangible fixed assets | 22/27 | €2,372 | €1,173 | -€1,200 | -50.6% |
| Plant, machinery and equipment | 23 | €2,372 | €1,173 | -€1,200 | -50.6% |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €54,811 | €86,654 | +€31,842 | +58.1% |
| Amounts receivable within one year | 40/41 | €43,065 | €71,458 | +€28,394 | +65.9% |
| Trade receivables | 40 | €43,065 | €71,458 | +€28,394 | +65.9% |
| Cash at bank and in hand | 54/58 | €10,392 | €14,443 | +€4,052 | +39.0% |
| Deferred charges and accrued income | 490/1 | €1,355 | €752 | -€603 | -44.5% |
| Total equity and liabilities | 10/49 | €57,828 | €88,471 | +€30,643 | +53.0% |
| Equity | 10/15 | €26,928 | €28,088 | +€1,160 | +4.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,072 | -€16,912 | +€1,160 | +6.4% |
| Amounts payable | 17/49 | €30,901 | €60,383 | +€29,483 | +95.4% |
| Amounts payable within one year | 42/48 | €30,901 | €24,591 | -€6,310 | -20.4% |
| Trade debts | 44 | €26,579 | €22,009 | -€4,570 | -17.2% |
| Suppliers | 440/4 | €26,579 | €22,009 | -€4,570 | -17.2% |
| Taxes, remuneration and social security | 45 | €4,322 | €2,582 | -€1,740 | -40.3% |
| Taxes | 450/3 | €4,322 | €2,582 | -€1,740 | -40.3% |
| Accrued charges and deferred income | 492/3 | - | €35,793 | +€35,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €409 | -€286 | -41.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,400 | €0 | -€5,400 | -100.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Non-recurring operating charges | 66A | - | €212 | +€212 | |
| Gross operating margin | 9900 | -€11,881 | €2,066 | +€13,947 | |
| Operating profit (loss) | 9901 | -€17,976 | €1,301 | +€19,277 | |
| Financial charges | 65/66B | €97 | €141 | +€44 | +45.8% |
| Recurring financial charges | 65 | €97 | €141 | +€44 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,072 | €1,160 | +€19,232 | |
| Profit (loss) for the period | 9904 | -€18,072 | €1,160 | +€19,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,072 | €1,160 | +€19,232 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.