DUROCCA: 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.
DUROCCA
Largest movements
- Cash +€33,264
up €33,264 (+27.2%), from €122,408 to €155,673
mainly Net result for the year (+€38,385) and Depreciation (+€29,595)
- Tangible fixed assets -€29,595
down €29,595 (-26.9%), from €109,841 to €80,246
of which Furniture and vehicles: -€28,695
- Receivables within one year +€14,031
up €14,031 (+30.0%), from €46,808 to €60,839
of which Trade receivables: +€13,447
- Reserves +€38,385
up €38,385 (+39.2%), from €97,906 to €136,291
- Other debts -€20,905
down €20,905 (-15.6%), from €134,234 to €113,329
- Tax, wage and social debts -€4,265
down €4,265 (-11.5%), from €37,083 to €32,818
- Trade debts +€3,929
up €3,929 (+43.2%), from €9,090 to €13,019
- Other operating charges -€2,516
down €2,516 (-65.3%), from €3,856 to €1,340
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.
Cash bridge derived
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 | €280,943 | €297,957 | +€17,014 | +6.1% |
| Fixed assets | 21/28 | €109,841 | €80,246 | -€29,595 | -26.9% |
| Tangible fixed assets | 22/27 | €109,841 | €80,246 | -€29,595 | -26.9% |
| Plant, machinery and equipment | 23 | €3,019 | €2,119 | -€900 | -29.8% |
| Furniture and vehicles | 24 | €106,822 | €78,127 | -€28,695 | -26.9% |
| Current assets | 29/58 | €171,102 | €217,711 | +€46,609 | +27.2% |
| Stocks and contracts in progress | 3 | €1,604 | €931 | -€673 | -42.0% |
| Stocks | 30/36 | €1,604 | €931 | -€673 | -42.0% |
| Amounts receivable within one year | 40/41 | €46,808 | €60,839 | +€14,031 | +30.0% |
| Trade receivables | 40 | €17,392 | €30,839 | +€13,447 | +77.3% |
| Other amounts receivable | 41 | €29,416 | €30,000 | +€584 | +2.0% |
| Cash at bank and in hand | 54/58 | €122,408 | €155,673 | +€33,264 | +27.2% |
| Deferred charges and accrued income | 490/1 | €282 | €269 | -€13 | -4.5% |
| Total equity and liabilities | 10/49 | €280,943 | €297,957 | +€17,014 | +6.1% |
| Equity | 10/15 | €100,406 | €138,791 | +€38,385 | +38.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €97,906 | €136,291 | +€38,385 | +39.2% |
| Distributable reserves | 133 | €97,906 | €136,291 | +€38,385 | +39.2% |
| Amounts payable | 17/49 | €180,537 | €159,166 | -€21,371 | -11.8% |
| Amounts payable within one year | 42/48 | €180,537 | €159,166 | -€21,371 | -11.8% |
| Trade debts | 44 | €9,090 | €13,019 | +€3,929 | +43.2% |
| Suppliers | 440/4 | €9,090 | €13,019 | +€3,929 | +43.2% |
| Advances received on contracts in progress | 46 | €130 | €0 | -€130 | -100.0% |
| Taxes, remuneration and social security | 45 | €37,083 | €32,818 | -€4,265 | -11.5% |
| Taxes | 450/3 | €37,083 | €32,818 | -€4,265 | -11.5% |
| Other amounts payable | 47/48 | €134,234 | €113,329 | -€20,905 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,076 | €29,595 | +€519 | +1.8% |
| Other operating charges | 640/8 | €3,856 | €1,340 | -€2,516 | -65.3% |
| Non-recurring operating charges | 66A | - | €385 | +€385 | |
| Gross operating margin | 9900 | €83,619 | €84,053 | +€434 | +0.5% |
| Operating profit (loss) | 9901 | €50,687 | €52,733 | +€2,046 | +4.0% |
| Financial income | 75/76B | €188 | €618 | +€430 | +228.4% |
| Recurring financial income | 75 | €188 | €618 | +€430 | +228.4% |
| Financial charges | 65/66B | €89 | €85 | -€5 | -5.0% |
| Recurring financial charges | 65 | €89 | €85 | -€5 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €50,786 | €53,267 | +€2,481 | +4.9% |
| Income taxes | 67/77 | €14,137 | €14,882 | +€745 | +5.3% |
| Profit (loss) for the period | 9904 | €36,649 | €38,385 | +€1,736 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,649 | €38,385 | +€1,736 | +4.7% |
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 10 October 2026 via checked.be.