Durieu Coatings: 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.
Durieu Coatings
Largest movements
- Financial fixed assets -€99,856
down €99,856 (-99.1%), from €100,806 to €950
- Receivables within one year -€70,312
down €70,312 (-20.9%), from €335,706 to €265,394
of which Trade receivables: -€52,610
- Cash -€37,214
down €37,214 (-15.5%), from €240,253 to €203,039
mainly Debts after one year (-€104,330) and Net result for the year (-€36,168)
- Deferred charges and accrued income +€8,481
up €8,481 (+157%), from €5,418 to €13,899
- Tangible fixed assets +€8,366
up €8,366 (+364%), from €2,298 to €10,664
- Debts after one year -€104,330
down €104,330 (-33.3%), from €312,990 to €208,660
- Profit (loss) carried forward -€36,167
down €36,167 (-1.6%), from -€2.2m to -€2.3m
- Tax, wage and social debts -€25,217
down €25,217 (-32.0%), from €78,897 to €53,680
of which Remuneration and social security: -€13,406
- Trade debts -€23,061
down €23,061 (-11.9%), from €194,059 to €170,998
- Gross operating margin -€53,031
down €53,031 (-9.3%), from €570,352 to €517,321
- Staff costs +€32,670
up €32,670 (+6.8%), from €481,726 to €514,396
- Financial charges -€17,467
down €17,467 (-33.1%), from €52,708 to €35,241
- Financial income -€6,524
down €6,524 (-80.8%), from €8,071 to €1,547
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,481 | €495,724 | -€188,757 | -27.6% |
| Fixed assets | 21/28 | €103,104 | €13,392 | -€89,712 | -87.0% |
| Intangible fixed assets | 21 | - | €1,779 | +€1,779 | |
| Tangible fixed assets | 22/27 | €2,298 | €10,664 | +€8,366 | +364% |
| Furniture and vehicles | 24 | €2,298 | €10,664 | +€8,366 | +364% |
| Financial fixed assets | 28 | €100,806 | €950 | -€99,856 | -99.1% |
| Current assets | 29/58 | €581,377 | €482,331 | -€99,046 | -17.0% |
| Amounts receivable within one year | 40/41 | €335,706 | €265,394 | -€70,312 | -20.9% |
| Trade receivables | 40 | €312,400 | €259,790 | -€52,610 | -16.8% |
| Other amounts receivable | 41 | €23,306 | €5,604 | -€17,702 | -76.0% |
| Cash at bank and in hand | 54/58 | €240,253 | €203,039 | -€37,214 | -15.5% |
| Deferred charges and accrued income | 490/1 | €5,418 | €13,899 | +€8,481 | +157% |
| Total equity and liabilities | 10/49 | €684,481 | €495,724 | -€188,757 | -27.6% |
| Equity | 10/15 | -€5,795 | -€41,962 | -€36,167 | -624% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,721,594 | €1,721,594 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €23,455 | €23,455 | +€0 | 0.0% |
| Legal reserve | 130 | €23,455 | €23,455 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €1,698,139 | €1,698,139 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,227,389 | -€2,263,556 | -€36,167 | -1.6% |
| Amounts payable | 17/49 | €690,276 | €537,686 | -€152,590 | -22.1% |
| Amounts payable after more than one year | 17 | €312,990 | €208,660 | -€104,330 | -33.3% |
| Other amounts payable | 178/9 | €312,990 | €208,660 | -€104,330 | -33.3% |
| Amounts payable within one year | 42/48 | €377,286 | €329,026 | -€48,260 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €104,330 | €104,348 | +€18 | 0.0% |
| Trade debts | 44 | €194,059 | €170,998 | -€23,061 | -11.9% |
| Suppliers | 440/4 | €194,059 | €170,998 | -€23,061 | -11.9% |
| Taxes, remuneration and social security | 45 | €78,897 | €53,680 | -€25,217 | -32.0% |
| Taxes | 450/3 | €12,126 | €315 | -€11,811 | -97.4% |
| Remuneration and social security | 454/9 | €66,771 | €53,365 | -€13,406 | -20.1% |
| Non-recurring operating income | 76A | €1,307 | €188 | -€1,119 | -85.6% |
| Remuneration, social security and pensions | 62 | €481,726 | €514,396 | +€32,670 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,738 | €1,487 | -€251 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €399 | +€399 | |
| Other operating charges | 640/8 | €1,816 | €2,014 | +€198 | +10.9% |
| Gross operating margin | 9900 | €570,352 | €517,321 | -€53,031 | -9.3% |
| Operating profit (loss) | 9901 | €85,072 | -€973 | -€86,045 | |
| Financial income | 75/76B | €8,071 | €1,547 | -€6,524 | -80.8% |
| Recurring financial income | 75 | €8,071 | €1,547 | -€6,524 | -80.8% |
| Financial charges | 65/66B | €52,708 | €35,241 | -€17,467 | -33.1% |
| Recurring financial charges | 65 | €52,708 | €35,241 | -€17,467 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €40,435 | -€34,667 | -€75,102 | |
| Income taxes | 67/77 | €873 | €1,500 | +€627 | +71.8% |
| Profit (loss) for the period | 9904 | €39,562 | -€36,168 | -€75,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,562 | -€36,168 | -€75,730 |
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 27 October 2026 via checked.be.