DURAMEN: 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.
DURAMEN
Largest movements
- Cash -€13,910
down €13,910 (-70.5%), from €19,725 to €5,815
mainly Investment in fixed assets (net) (-€9,397) and Other debts (-€5,749)
- Receivables within one year +€3,784
up €3,784 (+23.6%), from €16,025 to €19,809
of which Other amounts receivable: +€3,176
- Tangible fixed assets +€1,500
up €1,500 (+12.2%), from €12,286 to €13,785
of which Furniture and vehicles: +€4,120
- Other debts -€5,749
down €5,749 (-53.5%), from €10,749 to €5,000
- Trade debts -€4,486
down €4,486 (-80.8%), from €5,554 to €1,068
- Tax, wage and social debts +€4,217
up €4,217 (+276.3%), from €1,526 to €5,744
- Profit (loss) carried forward -€2,201
down €2,201 (-8.5%), from €25,948 to €23,747
- Gross operating margin +€11,444
up €11,444, from -€146 to €11,298
- Depreciation +€2,285
up €2,285 (+40.7%), from €5,613 to €7,898
- Other operating charges -€283
down €283 (-41.4%), from €682 to €400
- Financial charges +€181
up €181 (+163.2%), from €111 to €291
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 | €48,777 | €40,559 | -€8,219 | -16.8% |
| Fixed assets | 21/28 | €12,286 | €13,785 | +€1,500 | +12.2% |
| Tangible fixed assets | 22/27 | €12,286 | €13,785 | +€1,500 | +12.2% |
| Plant, machinery and equipment | 23 | €6,288 | €3,668 | -€2,620 | -41.7% |
| Furniture and vehicles | 24 | €5,998 | €10,118 | +€4,120 | +68.7% |
| Current assets | 29/58 | €36,491 | €26,773 | -€9,718 | -26.6% |
| Amounts receivable within one year | 40/41 | €16,025 | €19,809 | +€3,784 | +23.6% |
| Trade receivables | 40 | €6,974 | €7,581 | +€607 | +8.7% |
| Other amounts receivable | 41 | €9,052 | €12,228 | +€3,176 | +35.1% |
| Cash at bank and in hand | 54/58 | €19,725 | €5,815 | -€13,910 | -70.5% |
| Deferred charges and accrued income | 490/1 | €742 | €1,149 | +€408 | +55.0% |
| Total equity and liabilities | 10/49 | €48,777 | €40,559 | -€8,219 | -16.8% |
| Equity | 10/15 | €30,948 | €28,747 | -€2,201 | -7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,948 | €23,747 | -€2,201 | -8.5% |
| Amounts payable | 17/49 | €17,829 | €11,812 | -€6,017 | -33.7% |
| Amounts payable within one year | 42/48 | €17,829 | €11,812 | -€6,017 | -33.7% |
| Trade debts | 44 | €5,554 | €1,068 | -€4,486 | -80.8% |
| Suppliers | 440/4 | €5,554 | €1,068 | -€4,486 | -80.8% |
| Taxes, remuneration and social security | 45 | €1,526 | €5,744 | +€4,217 | +276.3% |
| Taxes | 450/3 | €1,526 | €5,744 | +€4,217 | +276.3% |
| Other amounts payable | 47/48 | €10,749 | €5,000 | -€5,749 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,613 | €7,898 | +€2,285 | +40.7% |
| Other operating charges | 640/8 | €682 | €400 | -€283 | -41.4% |
| Gross operating margin | 9900 | -€146 | €11,298 | +€11,444 | |
| Operating profit (loss) | 9901 | -€6,441 | €3,001 | +€9,442 | |
| Financial income | 75/76B | €0 | €90 | +€89 | +178940.0% |
| Recurring financial income | 75 | €0 | €90 | +€89 | +178940.0% |
| Financial charges | 65/66B | €111 | €291 | +€181 | +163.2% |
| Recurring financial charges | 65 | €111 | €291 | +€181 | +163.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,552 | €2,799 | +€9,351 | |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€6,554 | €2,799 | +€9,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,554 | €2,799 | +€9,353 |
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 30 September 2026 via checked.be.