DUROC D'OLIVES: what changed
DUROC D'OLIVES
Largest movements
- Receivables within one year -€196,502
down €196,502 (-14.5%), from €1.4m to €1.2m
of which Trade receivables: -€177,534
- Tangible fixed assets -€96,252
down €96,252 (-44.8%), from €214,834 to €118,582
- Deferred charges and accrued income -€55,437
down €55,437 (-100%), from €55,437 to €0
- Cash +€35,917
up €35,917 (+28.0%), from €128,440 to €164,357
mainly Receivables within one year (+€196,502) and Depreciation (+€114,100)
- Trade debts -€234,860
down €234,860 (-16.1%), from €1.5m to €1.2m
- Short-term financial debts -€150,000
down €150,000 (-37.0%), from €405,000 to €255,000
- Reserves +€60,000
up €60,000 (+57.6%), from €104,100 to €164,100
- Gross operating margin +€18,579
up €18,579 (+6.7%), from €279,366 to €297,945
- Taxes +€12,624
up €12,624 (+67.8%), from €18,615 to €31,238
- Other operating charges -€8,805
down €8,805 (-85.2%), from €10,336 to €1,531
- Depreciation -€3,618
down €3,618 (-3.1%), from €117,718 to €114,100
- Staff costs +€3,149
up €3,149 (+5.5%), from €57,406 to €60,555
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,049,731 | €1,738,040 | -€311,691 | -15.2% |
| Fixed assets | 21/28 | €231,815 | €127,715 | -€104,100 | -44.9% |
| Intangible fixed assets | 21 | €16,896 | €9,048 | -€7,848 | -46.4% |
| Tangible fixed assets | 22/27 | €214,834 | €118,582 | -€96,252 | -44.8% |
| Plant, machinery and equipment | 23 | €214,834 | €118,582 | -€96,252 | -44.8% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €1,817,916 | €1,610,324 | -€207,592 | -11.4% |
| Stocks and contracts in progress | 3 | €279,745 | €288,177 | +€8,431 | +3.0% |
| Stocks | 30/36 | €279,745 | €288,177 | +€8,431 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,354,293 | €1,157,791 | -€196,502 | -14.5% |
| Trade receivables | 40 | €1,282,054 | €1,104,520 | -€177,534 | -13.8% |
| Other amounts receivable | 41 | €72,239 | €53,271 | -€18,968 | -26.3% |
| Cash at bank and in hand | 54/58 | €128,440 | €164,357 | +€35,917 | +28.0% |
| Deferred charges and accrued income | 490/1 | €55,437 | €0 | -€55,437 | -100% |
| Total equity and liabilities | 10/49 | €2,049,731 | €1,738,040 | -€311,691 | -15.2% |
| Equity | 10/15 | €185,307 | €246,815 | +€61,508 | +33.2% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €104,100 | €164,100 | +€60,000 | +57.6% |
| Distributable reserves | 133 | €104,100 | €164,100 | +€60,000 | +57.6% |
| Profit (loss) carried forward | 14 | €60,207 | €61,715 | +€1,508 | +2.5% |
| Amounts payable | 17/49 | €1,864,424 | €1,491,224 | -€373,199 | -20.0% |
| Amounts payable within one year | 42/48 | €1,864,424 | €1,491,224 | -€373,199 | -20.0% |
| Financial debts | 43 | €405,000 | €255,000 | -€150,000 | -37.0% |
| Credit institutions | 430/8 | €405,000 | €255,000 | -€150,000 | -37.0% |
| Trade debts | 44 | €1,454,846 | €1,219,986 | -€234,860 | -16.1% |
| Suppliers | 440/4 | €1,454,846 | €1,219,986 | -€234,860 | -16.1% |
| Taxes, remuneration and social security | 45 | €4,578 | €16,238 | +€11,661 | +255% |
| Taxes | 450/3 | €7 | €11,589 | +€11,582 | +173,383% |
| Remuneration and social security | 454/9 | €4,571 | €4,650 | +€79 | +1.7% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Remuneration, social security and pensions | 62 | €57,406 | €60,555 | +€3,149 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,718 | €114,100 | -€3,618 | -3.1% |
| Other operating charges | 640/8 | €10,336 | €1,531 | -€8,805 | -85.2% |
| Gross operating margin | 9900 | €279,366 | €297,945 | +€18,579 | +6.7% |
| Operating profit (loss) | 9901 | €93,905 | €121,759 | +€27,854 | +29.7% |
| Financial income | 75/76B | €88 | €1,828 | +€1,740 | +1,976% |
| Recurring financial income | 75 | €88 | €1,828 | +€1,740 | +1,976% |
| Financial charges | 65/66B | €27,941 | €30,840 | +€2,899 | +10.4% |
| Recurring financial charges | 65 | €27,941 | €30,840 | +€2,899 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €66,053 | €92,747 | +€26,694 | +40.4% |
| Income taxes | 67/77 | €18,615 | €31,238 | +€12,624 | +67.8% |
| Profit (loss) for the period | 9904 | €47,438 | €61,508 | +€14,070 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,438 | €61,508 | +€14,070 | +29.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.