DURIAU ADVICE: 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.
DURIAU ADVICE
Largest movements
- Receivables within one year +€34,999
up €34,999 (+39.0%), from €89,720 to €124,720
of which Other amounts receivable: +€28,794
- Cash -€29,204
down €29,204 (-67.9%), from €43,009 to €13,805
mainly Receivables within one year (-€34,999) and Investment in fixed assets (net) (-€9,475)
- Tangible fixed assets +€7,427
up €7,427 (+1,159%), from €641 to €8,068
of which Furniture and vehicles: +€5,889
- Tax, wage and social debts +€7,482
up €7,482 (+83.1%), from €9,002 to €16,484
- Reserves +€6,600
up €6,600 (+5.7%), from €116,110 to €122,710
of which Distributable reserves: +€6,600
- Gross operating margin +€14,698
up €14,698, from -€4,474 to €10,225
- Taxes +€3,154
up €3,154 (+588%), from €536 to €3,691
- Financial income +€3,092
up €3,092 (+120%), from €2,584 to €5,677
- Depreciation +€1,729
up €1,729 (+542%), from €319 to €2,048
- Financial charges -€111
down €111 (-4.5%), from €2,496 to €2,385
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,306 | €155,909 | +€13,603 | +9.6% |
| Fixed assets | 21/28 | €641 | €8,068 | +€7,427 | +1,159% |
| Tangible fixed assets | 22/27 | €641 | €8,068 | +€7,427 | +1,159% |
| Plant, machinery and equipment | 23 | €641 | €2,179 | +€1,538 | +240% |
| Furniture and vehicles | 24 | - | €5,889 | +€5,889 | |
| Current assets | 29/58 | €141,665 | €147,841 | +€6,176 | +4.4% |
| Amounts receivable within one year | 40/41 | €89,720 | €124,720 | +€34,999 | +39.0% |
| Trade receivables | 40 | €13,089 | €19,294 | +€6,205 | +47.4% |
| Other amounts receivable | 41 | €76,632 | €105,426 | +€28,794 | +37.6% |
| Cash at bank and in hand | 54/58 | €43,009 | €13,805 | -€29,204 | -67.9% |
| Deferred charges and accrued income | 490/1 | €8,937 | €9,317 | +€380 | +4.3% |
| Total equity and liabilities | 10/49 | €142,306 | €155,909 | +€13,603 | +9.6% |
| Equity | 10/15 | €130,601 | €137,242 | +€6,641 | +5.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €116,110 | €122,710 | +€6,600 | +5.7% |
| 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 | €114,250 | €120,850 | +€6,600 | +5.8% |
| Profit (loss) carried forward | 14 | €1,891 | €1,932 | +€41 | +2.2% |
| Amounts payable | 17/49 | €11,705 | €18,668 | +€6,962 | +59.5% |
| Amounts payable within one year | 42/48 | €11,705 | €18,668 | +€6,962 | +59.5% |
| Trade debts | 44 | €2,703 | €2,183 | -€520 | -19.2% |
| Suppliers | 440/4 | €2,703 | €2,183 | -€520 | -19.2% |
| Taxes, remuneration and social security | 45 | €9,002 | €16,484 | +€7,482 | +83.1% |
| Taxes | 450/3 | €9,002 | €16,484 | +€7,482 | +83.1% |
| Non-recurring operating income | 76A | €837 | - | -€837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €2,048 | +€1,729 | +542% |
| Other operating charges | 640/8 | €494 | €387 | -€107 | -21.6% |
| Non-recurring operating charges | 66A | €958 | €749 | -€209 | -21.8% |
| Gross operating margin | 9900 | -€4,474 | €10,225 | +€14,698 | |
| Operating profit (loss) | 9901 | -€6,245 | €7,040 | +€13,285 | |
| Financial income | 75/76B | €2,584 | €5,677 | +€3,092 | +120% |
| Recurring financial income | 75 | €2,584 | €5,677 | +€3,092 | +120% |
| Financial charges | 65/66B | €2,496 | €2,385 | -€111 | -4.5% |
| Recurring financial charges | 65 | €2,496 | €2,385 | -€111 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,157 | €10,331 | +€16,489 | |
| Income taxes | 67/77 | €536 | €3,691 | +€3,154 | +588% |
| Profit (loss) for the period | 9904 | -€6,693 | €6,641 | +€13,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,693 | €6,641 | +€13,334 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.