Dural Bouwgroep: 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
Dural Bouwgroep
NACE 43.410, Roofing work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€506,251
2024 · €503,343+€2,907
Equity
€1.7m
2024 · €1.2m+€506,251
Cash
€822,720
2024 · €2.2m-€1.4m
Balance sheet total
€8.9m
2024 · €8.2m+€662,325
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+89.8%), from €1.7m to €3.2m
of which Trade receivables: +€1.6m
- Cash -€1.4m
down €1.4m (-62.3%), from €2.2m to €822,720
mainly Receivables within one year (-€1.5m) and Advances received (-€659,090)
- Deferred charges and accrued income +€337,851
up €337,851 (+21.9%), from €1.5m to €1.9m
- Tangible fixed assets +€206,021
up €206,021 (+7.6%), from €2.7m to €2.9m
of which Land and buildings: +€1.5m
Equity and liabilities
- Trade debts +€805,685
up €805,685 (+53.1%), from €1.5m to €2.3m
- Advances received -€659,090
down €659,090 (-21.5%), from €3.1m to €2.4m
- Profit (loss) carried forward +€506,251
up €506,251 (+101%), from €503,343 to €1.0m
- Debts after one year -€116,941
down €116,941 (-5.7%), from €2.0m to €1.9m
- Tax, wage and social debts +€106,077
up €106,077 (+147%), from €72,007 to €178,084
of which Remuneration and social security: +€62,860
Income statement
- Turnover +€30.3m
new in 2025: €30.3m
- Goods and materials +€23.0m
new in 2025: €23.0m
- Services and other goods +€5.8m
new in 2025: €5.8m
- Gross operating margin -€1.2m
no longer reported in 2025 (was €1.2m)
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
€503,343
Turnover
+€30.3m
Other operating income
+€29,864
Goods and materials
-€23.0m
Services and other goods
-€5.8m
Staff costs
-€207,550
Depreciation
-€51,615
Write-downs
-€50,000
Other operating charges
+€2,832
Other operating items
-€1.2m
Financial income
+€3,486
Financial charges
-€7,629
Taxes
-€58,402
Result 2025
€506,251
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€903,849
Investment
-€295,975
Financing
-€159,450
Cash 2024
€2.2m
From operations (derived)
-€903,849
Net result for the year
+€506,251
Depreciation
+€105,202
Receivables within one year
-€1.5m
Deferred charges and accrued income
-€337,851
Provisions
+€50,000
Trade debts
+€805,685
Tax, wage and social debts
+€106,077
Advances received
-€659,090
Other debts
-€9,347
Accrued charges and deferred income
+€22,200
Investment (derived)
-€295,975
Investment in fixed assets (net)
-€295,975
Financing
-€159,450
Debts after one year
-€116,941
Current portion of long-term debt
-€42,508
Cash 2025
€822,720
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,218,926 | €8,881,251 | +€662,325 | +8.1% |
| Fixed assets | 21/28 | €2,835,148 | €3,025,921 | +€190,773 | +6.7% |
| Intangible fixed assets | 21 | €130,849 | €115,601 | -€15,248 | -11.7% |
| Tangible fixed assets | 22/27 | €2,703,359 | €2,909,379 | +€206,021 | +7.6% |
| Land and buildings | 22 | €935,196 | €2,461,399 | +€1.5m | +163% |
| Plant, machinery and equipment | 23 | €14,519 | €10,403 | -€4,116 | -28.3% |
| Furniture and vehicles | 24 | €24,457 | €98,637 | +€74,180 | +303% |
| Assets under construction and advance payments | 27 | €1,729,187 | €338,940 | -€1.4m | -80.4% |
| Financial fixed assets | 28 | €940 | €940 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €940 | +€940 | |
| Amounts receivable and cash guarantees | 285/8 | - | €940 | +€940 | |
| Current assets | 29/58 | €5,383,779 | €5,855,330 | +€471,552 | +8.8% |
| Amounts receivable within one year | 40/41 | €1,662,383 | €3,155,357 | +€1.5m | +89.8% |
| Trade receivables | 40 | €1,425,317 | €2,986,473 | +€1.6m | +110% |
| Other amounts receivable | 41 | €237,066 | €168,884 | -€68,181 | -28.8% |
| Cash at bank and in hand | 54/58 | €2,181,994 | €822,720 | -€1.4m | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,539,402 | €1,877,253 | +€337,851 | +21.9% |
| Total equity and liabilities | 10/49 | €8,218,926 | €8,881,251 | +€662,325 | +8.1% |
| Equity | 10/15 | €1,208,274 | €1,714,525 | +€506,251 | +41.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €698,731 | €698,731 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €696,871 | €696,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | €503,343 | €1,009,594 | +€506,251 | +101% |
| Provisions and deferred taxes | 16 | - | €50,000 | +€50,000 | |
| Provisions for liabilities and charges | 160/5 | - | €50,000 | +€50,000 | |
| Other liabilities and charges | 164/5 | - | €50,000 | +€50,000 | |
| Amounts payable | 17/49 | €7,010,652 | €7,116,726 | +€106,074 | +1.5% |
| Amounts payable after more than one year | 17 | €2,049,584 | €1,932,643 | -€116,941 | -5.7% |
| Financial debts | 170/4 | €2,049,584 | €1,932,643 | -€116,941 | -5.7% |
| Credit institutions | 173 | - | €1,932,643 | +€1.9m | |
| Amounts payable within one year | 42/48 | €4,961,068 | €5,161,883 | +€200,816 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €295,724 | €253,216 | -€42,508 | -14.4% |
| Trade debts | 44 | €1,517,401 | €2,323,086 | +€805,685 | +53.1% |
| Suppliers | 440/4 | €1,517,401 | €2,323,086 | +€805,685 | +53.1% |
| Advances received on contracts in progress | 46 | €3,066,444 | €2,407,354 | -€659,090 | -21.5% |
| Taxes, remuneration and social security | 45 | €72,007 | €178,084 | +€106,077 | +147% |
| Taxes | 450/3 | €173 | €43,389 | +€43,216 | +25,037% |
| Remuneration and social security | 454/9 | €71,835 | €134,695 | +€62,860 | +87.5% |
| Other amounts payable | 47/48 | €9,491 | €144 | -€9,347 | -98.5% |
| Accrued charges and deferred income | 492/3 | - | €22,200 | +€22,200 | |
| Operating income | 70/76A | - | €30,346,653 | +€30.3m | |
| Turnover | 70 | - | €30,316,789 | +€30.3m | |
| Other operating income | 74 | - | €29,864 | +€29,864 | |
| Operating charges | 60/66A | - | €29,551,326 | +€29.6m | |
| Goods for resale, raw materials and consumables | 60 | - | €22,984,151 | +€23.0m | |
| Purchases | 600/8 | - | €22,984,151 | +€23.0m | |
| Services and other goods | 61 | - | €5,836,880 | +€5.8m | |
| Remuneration, social security and pensions | 62 | €343,973 | €551,523 | +€207,550 | +60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,587 | €105,202 | +€51,615 | +96.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €50,000 | +€50,000 | |
| Other operating charges | 640/8 | €26,402 | €23,570 | -€2,832 | -10.7% |
| Gross operating margin | 9900 | €1,153,837 | - | -€1.2m | |
| Operating profit (loss) | 9901 | €729,874 | €795,327 | +€65,453 | +9.0% |
| Financial income | 75/76B | €18,021 | €21,506 | +€3,486 | +19.3% |
| Recurring financial income | 75 | €18,021 | €21,506 | +€3,486 | +19.3% |
| Income from financial fixed assets | 750 | - | €925 | +€925 | |
| Other financial income | 752/9 | - | €20,581 | +€20,581 | |
| Financial charges | 65/66B | €85,087 | €92,716 | +€7,629 | +9.0% |
| Recurring financial charges | 65 | €85,087 | €92,716 | +€7,629 | +9.0% |
| Debt charges | 650 | - | €79,843 | +€79,843 | |
| Other financial charges | 652/9 | - | €12,873 | +€12,873 | |
| Profit (loss) for the period before taxes | 9903 | €662,808 | €724,117 | +€61,309 | +9.2% |
| Income taxes | 67/77 | €159,465 | €217,867 | +€58,402 | +36.6% |
| Taxes | 670/3 | - | €217,867 | +€217,867 | |
| Profit (loss) for the period | 9904 | €503,343 | €506,251 | +€2,907 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €503,343 | €506,251 | +€2,907 | +0.6% |
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 26 October 2026 via checked.be.