durbuy-Z: 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.
durbuy-Z
Largest movements
- Stocks and contracts +€25,606
up €25,606 (+71.8%), from €35,653 to €61,259
- Cash -€6,849
down €6,849 (-13.4%), from €51,113 to €44,264
mainly Stocks and contracts (-€25,606) and Investment in fixed assets (net) (-€6,365)
- Receivables within one year +€2,886
up €2,886 (+7.4%), from €39,023 to €41,909
of which Other amounts receivable: +€18,390
- Other debts +€24,185
up €24,185 (+70.7%), from €34,212 to €58,397
- Tax, wage and social debts +€8,087
up €8,087 (+688%), from €1,176 to €9,263
- Profit (loss) carried forward -€5,778
down €5,778 (-6.3%), from €91,337 to €85,559
- Trade debts -€4,170
down €4,170 (-29.7%), from €14,042 to €9,872
- Gross operating margin -€14,541
down €14,541 (-98.3%), from €14,786 to €245
- Depreciation +€3,608
up €3,608 (+146%), from €2,463 to €6,071
- Other operating charges +€2,585
new in 2026: €2,585
- Write-downs -€2,572
down €2,572, from €437 to -€2,135
- Taxes -€1,168
down €1,168 (-99.3%), from €1,176 to €8
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,154 | €169,091 | +€21,937 | +14.9% |
| Fixed assets | 21/28 | €21,365 | €21,659 | +€294 | +1.4% |
| Tangible fixed assets | 22/27 | €21,365 | €21,659 | +€294 | +1.4% |
| Plant, machinery and equipment | 23 | €21,365 | €21,659 | +€294 | +1.4% |
| Current assets | 29/58 | €125,789 | €147,432 | +€21,643 | +17.2% |
| Stocks and contracts in progress | 3 | €35,653 | €61,259 | +€25,606 | +71.8% |
| Stocks | 30/36 | €35,653 | €61,259 | +€25,606 | +71.8% |
| Amounts receivable within one year | 40/41 | €39,023 | €41,909 | +€2,886 | +7.4% |
| Trade receivables | 40 | €37,895 | €22,391 | -€15,504 | -40.9% |
| Other amounts receivable | 41 | €1,128 | €19,518 | +€18,390 | +1,630% |
| Cash at bank and in hand | 54/58 | €51,113 | €44,264 | -€6,849 | -13.4% |
| Total equity and liabilities | 10/49 | €147,154 | €169,091 | +€21,937 | +14.9% |
| Equity | 10/15 | €97,337 | €91,559 | -€5,778 | -5.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,337 | €85,559 | -€5,778 | -6.3% |
| Amounts payable | 17/49 | €49,817 | €77,532 | +€27,715 | +55.6% |
| Amounts payable within one year | 42/48 | €49,430 | €77,532 | +€28,102 | +56.9% |
| Trade debts | 44 | €14,042 | €9,872 | -€4,170 | -29.7% |
| Suppliers | 440/4 | €14,042 | €9,872 | -€4,170 | -29.7% |
| Taxes, remuneration and social security | 45 | €1,176 | €9,263 | +€8,087 | +688% |
| Taxes | 450/3 | €1,176 | €9,263 | +€8,087 | +688% |
| Other amounts payable | 47/48 | €34,212 | €58,397 | +€24,185 | +70.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,463 | €6,071 | +€3,608 | +146% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €437 | -€2,135 | -€2,572 | |
| Other operating charges | 640/8 | - | €2,585 | +€2,585 | |
| Gross operating margin | 9900 | €14,786 | €245 | -€14,541 | -98.3% |
| Operating profit (loss) | 9901 | €11,886 | -€6,276 | -€18,162 | |
| Financial income | 75/76B | €985 | €712 | -€273 | -27.7% |
| Recurring financial income | 75 | €985 | €712 | -€273 | -27.7% |
| Financial charges | 65/66B | €148 | €206 | +€58 | +39.2% |
| Recurring financial charges | 65 | €148 | €206 | +€58 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €12,723 | -€5,770 | -€18,493 | |
| Income taxes | 67/77 | €1,176 | €8 | -€1,168 | -99.3% |
| Profit (loss) for the period | 9904 | €11,547 | -€5,778 | -€17,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,547 | -€5,778 | -€17,325 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.