DURACOAT: 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.
What changed
DURACOAT
NACE 25.530, Machining of metals
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€80,604
2024 · €90,498-€9,894
Equity
€178,660
2024 · €98,056+€80,604
Cash
€8,627
2024 · €11,282-€2,655
Balance sheet total
€2.0m
2024 · €1.0m+€1.0m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+211.1%), from €493,298 to €1.5m
of which Assets under construction and advance payments: +€683,942
- Stocks and contracts +€101,187
up €101,187 (+44.5%), from €227,528 to €328,715
- Receivables within one year -€91,191
down €91,191 (-34.4%), from €265,014 to €173,824
of which Trade receivables: -€91,409
Equity and liabilities
- Trade debts +€527,098
up €527,098 (+485.1%), from €108,654 to €635,752
- Short-term financial debts +€490,206
up €490,206 (+96.1%), from €510,161 to €1.0m
of which Other loans: +€689,740
- Profit (loss) carried forward +€80,604
up €80,604 (+30.8%), from -€261,944 to -€181,340
- Debts after one year -€72,455
down €72,455 (-52.4%), from €138,159 to €65,705
- Revaluation surpluses -€28,000
down €28,000 (-25.0%), from €112,000 to €84,000
Income statement
- Turnover -€293,606
down €293,606 (-12.7%), from €2.3m to €2.0m
- Services and other goods -€172,180
down €172,180 (-20.8%), from €827,931 to €655,752
- Goods and materials -€105,988
down €105,988 (-19.5%), from €542,671 to €436,683
of which Change in stocks: decrease (increase): -€110,584
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.
Result 2024
€90,498
Turnover
-€293,606
Other operating income
-€8,332
Goods and materials
+€105,988
Services and other goods
+€172,180
Staff costs
+€6,345
Depreciation
-€15,195
Other operating charges
-€6,672
Other operating items
+€31,363
Financial income
-€11,244
Financial charges
+€9,081
Taxes
+€199
Result 2025
€80,604
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.
From operations
+€787,687
Investment
-€1.2m
Financing
+€401,241
Cash 2024
€11,282
From operations (derived)
+€787,687
Net result for the year
+€80,604
Depreciation
+€151,223
Stocks and contracts
-€101,187
Receivables within one year
+€91,191
Deferred charges and accrued income
+€14,669
Trade debts
+€527,098
Tax, wage and social debts
+€19,916
Accrued charges and deferred income
+€4,174
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€401,241
Debts after one year
-€72,455
Current portion of long-term debt
-€16,511
Short-term financial debts
+€490,206
Cash 2025
€8,627
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,013,735 | €2,046,768 | +€1.0m | +101.9% |
| Fixed assets | 21/28 | €494,495 | €1,534,855 | +€1.0m | +210.4% |
| Intangible fixed assets | 21 | €1,198 | €0 | -€1,198 | -100.0% |
| Tangible fixed assets | 22/27 | €493,298 | €1,534,855 | +€1.0m | +211.1% |
| Plant, machinery and equipment | 23 | €387,346 | €794,675 | +€407,329 | +105.2% |
| Furniture and vehicles | 24 | €4,140 | €2,369 | -€1,772 | -42.8% |
| Other tangible fixed assets | 26 | €101,811 | €53,869 | -€47,942 | -47.1% |
| Assets under construction and advance payments | 27 | - | €683,942 | +€683,942 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €519,240 | €511,912 | -€7,328 | -1.4% |
| Stocks and contracts in progress | 3 | €227,528 | €328,715 | +€101,187 | +44.5% |
| Stocks | 30/36 | €227,528 | €328,715 | +€101,187 | +44.5% |
| Raw materials and consumables | 30/31 | €227,528 | €328,715 | +€101,187 | +44.5% |
| Amounts receivable within one year | 40/41 | €265,014 | €173,824 | -€91,191 | -34.4% |
| Trade receivables | 40 | €253,457 | €162,048 | -€91,409 | -36.1% |
| Other amounts receivable | 41 | €11,557 | €11,776 | +€219 | +1.9% |
| Cash at bank and in hand | 54/58 | €11,282 | €8,627 | -€2,655 | -23.5% |
| Deferred charges and accrued income | 490/1 | €15,416 | €747 | -€14,669 | -95.2% |
| Total equity and liabilities | 10/49 | €1,013,735 | €2,046,768 | +€1.0m | +101.9% |
| Equity | 10/15 | €98,056 | €178,660 | +€80,604 | +82.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Revaluation surpluses | 12 | €112,000 | €84,000 | -€28,000 | -25.0% |
| Reserves | 13 | €48,000 | €76,000 | +€28,000 | +58.3% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €56,000 | +€28,000 | +100.0% |
| Profit (loss) carried forward | 14 | -€261,944 | -€181,340 | +€80,604 | +30.8% |
| Amounts payable | 17/49 | €915,679 | €1,868,107 | +€952,428 | +104.0% |
| Amounts payable after more than one year | 17 | €138,159 | €65,705 | -€72,455 | -52.4% |
| Financial debts | 170/4 | €138,159 | €65,705 | -€72,455 | -52.4% |
| Credit institutions | 173 | €138,159 | €65,705 | -€72,455 | -52.4% |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €767,736 | €1,788,444 | +€1.0m | +133.0% |
| Current portion of amounts payable after more than one year | 42 | €92,753 | €76,242 | -€16,511 | -17.8% |
| Financial debts | 43 | €510,161 | €1,000,368 | +€490,206 | +96.1% |
| Credit institutions | 430/8 | €200,000 | €466 | -€199,534 | -99.8% |
| Other loans | 439 | €310,161 | €999,901 | +€689,740 | +222.4% |
| Trade debts | 44 | €108,654 | €635,752 | +€527,098 | +485.1% |
| Suppliers | 440/4 | €108,654 | €635,752 | +€527,098 | +485.1% |
| Taxes, remuneration and social security | 45 | €56,167 | €76,083 | +€19,916 | +35.5% |
| Taxes | 450/3 | €11,636 | €2,919 | -€8,718 | -74.9% |
| Remuneration and social security | 454/9 | €44,531 | €73,164 | +€28,633 | +64.3% |
| Accrued charges and deferred income | 492/3 | €9,784 | €13,958 | +€4,174 | +42.7% |
| Operating income | 70/76A | €2,329,672 | €2,022,767 | -€306,906 | -13.2% |
| Turnover | 70 | €2,308,032 | €2,014,425 | -€293,606 | -12.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €0 | - | = | |
| Other operating income | 74 | €16,674 | €8,341 | -€8,332 | -50.0% |
| Non-recurring operating income | 76A | €4,967 | €0 | -€4,967 | -100.0% |
| Operating charges | 60/66A | €2,224,393 | €1,925,417 | -€298,975 | -13.4% |
| Goods for resale, raw materials and consumables | 60 | €542,671 | €436,683 | -€105,988 | -19.5% |
| Purchases | 600/8 | €533,274 | €537,869 | +€4,595 | +0.9% |
| Change in stocks: decrease (increase) | 609 | €9,397 | -€101,187 | -€110,584 | |
| Services and other goods | 61 | €827,931 | €655,752 | -€172,180 | -20.8% |
| Remuneration, social security and pensions | 62 | €646,685 | €640,341 | -€6,345 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,028 | €151,223 | +€15,195 | +11.2% |
| Other operating charges | 640/8 | €34,747 | €41,419 | +€6,672 | +19.2% |
| Non-recurring operating charges | 66A | €36,330 | €0 | -€36,330 | -100.0% |
| Operating profit (loss) | 9901 | €105,280 | €97,349 | -€7,930 | -7.5% |
| Financial income | 75/76B | €12,178 | €933 | -€11,244 | -92.3% |
| Recurring financial income | 75 | €834 | €933 | +€100 | +12.0% |
| Other financial income | 752/9 | €834 | €933 | +€100 | +12.0% |
| Non-recurring financial income | 76B | €11,344 | €0 | -€11,344 | -100.0% |
| Financial charges | 65/66B | €26,792 | €17,711 | -€9,081 | -33.9% |
| Recurring financial charges | 65 | €26,792 | €17,711 | -€9,081 | -33.9% |
| Debt charges | 650 | €26,229 | €12,622 | -€13,607 | -51.9% |
| Other financial charges | 652/9 | €563 | €5,089 | +€4,526 | +804.0% |
| Profit (loss) for the period before taxes | 9903 | €90,665 | €80,572 | -€10,093 | -11.1% |
| Income taxes | 67/77 | €167 | -€32 | -€199 | |
| Taxes | 670/3 | €167 | €0 | -€167 | -100.0% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €32 | +€32 | |
| Profit (loss) for the period | 9904 | €90,498 | €80,604 | -€9,894 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,498 | €80,604 | -€9,894 | -10.9% |
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 12 October 2026 via checked.be.