DURBOYSE BIERE: what changed
What changed
DURBOYSE BIERE
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€11,646
2024 · -€505+€12,151
Equity
€42,198
2024 · €30,552+€11,646
Cash
€22,074
2024 · €8,792+€13,282
Balance sheet total
€106,805
2024 · €84,740+€22,065
Largest movements
Assets
- Cash +€13,282
up €13,282 (+151%), from €8,792 to €22,074
mainly Trade debts (+€18,274) and Net result for the year (+€11,646)
- Receivables within one year +€7,931
up €7,931 (+39.8%), from €19,935 to €27,866
- Stocks and contracts +€2,042
up €2,042 (+5.6%), from €36,267 to €38,309
- Tangible fixed assets -€1,256
down €1,256 (-7.1%), from €17,687 to €16,431
of which Plant, machinery and equipment: -€2,206
Equity and liabilities
- Trade debts +€18,274
up €18,274 (+356%), from €5,130 to €23,404
- Profit (loss) carried forward +€11,646
up €11,646 (+115%), from €10,132 to €21,778
- Other debts -€5,990
down €5,990 (-14.6%), from €41,074 to €35,084
- Tax, wage and social debts -€4,335
down €4,335 (-62.5%), from €6,931 to €2,596
of which Taxes: -€5,248
- Current portion of long-term debt +€1,727
up €1,727 (+164%), from €1,053 to €2,780
Income statement
- Turnover +€22,765
up €22,765 (+14.0%), from €162,960 to €185,725
- Gross operating margin +€11,563
up €11,563 (+136%), from €8,479 to €20,042
- Purchases and services +€11,202
up €11,202 (+7.3%), from €154,481 to €165,683
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€505
Gross operating margin
+€11,563
Depreciation
+€1,068
Other operating charges
-€253
Financial income
+€260
Financial charges
-€201
Taxes
-€286
Result 2025
€11,646
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,096
Investment
-€5,255
Financing
+€2,441
Cash 2024
€8,792
From operations (derived)
+€16,096
Net result for the year
+€11,646
Depreciation
+€6,511
Stocks and contracts
-€2,042
Receivables within one year
-€7,931
Deferred charges and accrued income
-€66
Trade debts
+€18,274
Tax, wage and social debts
-€4,335
Other debts
-€5,990
Accrued charges and deferred income
+€29
Investment (derived)
-€5,255
Investment in fixed assets (net)
-€5,255
Financing
+€2,441
Debts after one year
+€714
Current portion of long-term debt
+€1,727
Cash 2025
€22,074
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,740 | €106,805 | +€22,065 | +26.0% |
| Fixed assets | 21/28 | €17,987 | €16,731 | -€1,256 | -7.0% |
| Tangible fixed assets | 22/27 | €17,687 | €16,431 | -€1,256 | -7.1% |
| Land and buildings | 22 | €367 | €192 | -€175 | -47.7% |
| Plant, machinery and equipment | 23 | €15,002 | €12,796 | -€2,206 | -14.7% |
| Furniture and vehicles | 24 | €2,318 | €3,443 | +€1,125 | +48.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €66,753 | €90,074 | +€23,321 | +34.9% |
| Stocks and contracts in progress | 3 | €36,267 | €38,309 | +€2,042 | +5.6% |
| Stocks | 30/36 | €36,267 | €38,309 | +€2,042 | +5.6% |
| Amounts receivable within one year | 40/41 | €19,935 | €27,866 | +€7,931 | +39.8% |
| Trade receivables | 40 | €19,935 | €27,866 | +€7,931 | +39.8% |
| Cash at bank and in hand | 54/58 | €8,792 | €22,074 | +€13,282 | +151% |
| Deferred charges and accrued income | 490/1 | €1,759 | €1,825 | +€66 | +3.8% |
| Total equity and liabilities | 10/49 | €84,740 | €106,805 | +€22,065 | +26.0% |
| Equity | 10/15 | €30,552 | €42,198 | +€11,646 | +38.1% |
| Contributions | 10/11 | €18,564 | €18,564 | = | 0.0% |
| Reserves | 13 | €1,856 | €1,856 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,856 | €1,856 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,856 | €1,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,132 | €21,778 | +€11,646 | +115% |
| Amounts payable | 17/49 | €54,188 | €64,607 | +€10,419 | +19.2% |
| Amounts payable after more than one year | 17 | - | €714 | +€714 | |
| Financial debts | 170/4 | - | €714 | +€714 | |
| Amounts payable within one year | 42/48 | €54,188 | €63,864 | +€9,676 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €1,053 | €2,780 | +€1,727 | +164% |
| Trade debts | 44 | €5,130 | €23,404 | +€18,274 | +356% |
| Suppliers | 440/4 | €5,130 | €23,404 | +€18,274 | +356% |
| Taxes, remuneration and social security | 45 | €6,931 | €2,596 | -€4,335 | -62.5% |
| Taxes | 450/3 | €6,037 | €789 | -€5,248 | -86.9% |
| Remuneration and social security | 454/9 | €894 | €1,807 | +€913 | +102% |
| Other amounts payable | 47/48 | €41,074 | €35,084 | -€5,990 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Turnover | 70 | €162,960 | €185,725 | +€22,765 | +14.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €154,481 | €165,683 | +€11,202 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,579 | €6,511 | -€1,068 | -14.1% |
| Other operating charges | 640/8 | €1,278 | €1,531 | +€253 | +19.8% |
| Gross operating margin | 9900 | €8,479 | €20,042 | +€11,563 | +136% |
| Operating profit (loss) | 9901 | -€378 | €12,000 | +€12,378 | |
| Financial income | 75/76B | €20 | €280 | +€260 | +1,300% |
| Recurring financial income | 75 | €20 | €280 | +€260 | +1,300% |
| Non-recurring financial income | 76B | €20 | €280 | +€260 | +1,300% |
| Financial charges | 65/66B | €146 | €347 | +€201 | +138% |
| Recurring financial charges | 65 | €146 | €347 | +€201 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€504 | €11,933 | +€12,437 | |
| Income taxes | 67/77 | €1 | €287 | +€286 | +28,600% |
| Profit (loss) for the period | 9904 | -€505 | €11,646 | +€12,151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€505 | €11,646 | +€12,151 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.