DUROT: what changed
Two fiscal 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.
DUROT
Largest movements
- Cash +€129,903
up €129,903 (+130.0%), from €99,894 to €229,797
mainly Other debts (+€124,519) and Net result for the year (+€72,173)
- Current investments -€64,545
down €64,545 (-38.8%), from €166,274 to €101,730
- Deferred charges and accrued income +€12,391
up €12,391 (+39.3%), from €31,513 to €43,904
- Other debts +€124,519
up €124,519 (+447.6%), from €27,819 to €152,338
- Reserves -€89,728
down €89,728 (-24.2%), from €370,621 to €280,893
of which Non-distributable reserves: -€89,728
- Tax, wage and social debts +€26,031
up €26,031 (+26.2%), from €99,361 to €125,392
of which Taxes: +€21,293
- Debts after one year +€13,420
up €13,420 (+107.9%), from €12,441 to €25,861
- Trade debts +€8,364
up €8,364 (+24.3%), from €34,460 to €42,825
- Staff costs +€41,513
up €41,513 (+14.3%), from €289,914 to €331,427
- Gross operating margin +€26,518
up €26,518 (+5.6%), from €470,440 to €496,958
- Depreciation +€6,139
up €6,139 (+14.0%), from €43,815 to €49,954
- Other operating charges -€5,731
down €5,731 (-34.3%), from €16,714 to €10,984
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 | €660,142 | €745,646 | +€85,504 | +13.0% |
| Fixed assets | 21/28 | €128,208 | €132,276 | +€4,068 | +3.2% |
| Intangible fixed assets | 21 | €1,886 | €3,662 | +€1,776 | +94.2% |
| Tangible fixed assets | 22/27 | €125,914 | €128,206 | +€2,292 | +1.8% |
| Plant, machinery and equipment | 23 | €79,143 | €66,527 | -€12,616 | -15.9% |
| Furniture and vehicles | 24 | €46,771 | €61,679 | +€14,908 | +31.9% |
| Financial fixed assets | 28 | €408 | €408 | = | 0.0% |
| Current assets | 29/58 | €531,934 | €613,369 | +€81,436 | +15.3% |
| Amounts receivable within one year | 40/41 | €234,252 | €237,939 | +€3,687 | +1.6% |
| Trade receivables | 40 | €191,741 | €186,080 | -€5,661 | -3.0% |
| Other amounts receivable | 41 | €42,512 | €51,859 | +€9,347 | +22.0% |
| Current investments | 50/53 | €166,274 | €101,730 | -€64,545 | -38.8% |
| Cash at bank and in hand | 54/58 | €99,894 | €229,797 | +€129,903 | +130.0% |
| Deferred charges and accrued income | 490/1 | €31,513 | €43,904 | +€12,391 | +39.3% |
| Total equity and liabilities | 10/49 | €660,142 | €745,646 | +€85,504 | +13.0% |
| Equity | 10/15 | €474,675 | €384,947 | -€89,728 | -18.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €370,621 | €280,893 | -€89,728 | -24.2% |
| Non-distributable reserves | 130/1 | €358,621 | €268,893 | -€89,728 | -25.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €356,761 | €267,033 | -€89,728 | -25.2% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,654 | €91,654 | = | 0.0% |
| Amounts payable | 17/49 | €185,467 | €360,699 | +€175,231 | +94.5% |
| Amounts payable after more than one year | 17 | €12,441 | €25,861 | +€13,420 | +107.9% |
| Financial debts | 170/4 | €12,441 | €25,861 | +€13,420 | +107.9% |
| Amounts payable within one year | 42/48 | €173,026 | €334,795 | +€161,769 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €10,881 | €14,241 | +€3,360 | +30.9% |
| Trade debts | 44 | €34,460 | €42,825 | +€8,364 | +24.3% |
| Suppliers | 440/4 | €34,460 | €42,825 | +€8,364 | +24.3% |
| Advances received on contracts in progress | 46 | €505 | - | -€505 | |
| Taxes, remuneration and social security | 45 | €99,361 | €125,392 | +€26,031 | +26.2% |
| Taxes | 450/3 | €66,340 | €87,633 | +€21,293 | +32.1% |
| Remuneration and social security | 454/9 | €33,021 | €37,759 | +€4,739 | +14.4% |
| Other amounts payable | 47/48 | €27,819 | €152,338 | +€124,519 | +447.6% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Remuneration, social security and pensions | 62 | €289,914 | €331,427 | +€41,513 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,815 | €49,954 | +€6,139 | +14.0% |
| Other operating charges | 640/8 | €16,714 | €10,984 | -€5,731 | -34.3% |
| Gross operating margin | 9900 | €470,440 | €496,958 | +€26,518 | +5.6% |
| Operating profit (loss) | 9901 | €119,996 | €104,594 | -€15,403 | -12.8% |
| Financial income | 75/76B | €4,432 | €4,008 | -€424 | -9.6% |
| Recurring financial income | 75 | €4,432 | €4,008 | -€424 | -9.6% |
| Financial charges | 65/66B | €3,953 | €3,333 | -€621 | -15.7% |
| Recurring financial charges | 65 | €3,953 | €3,333 | -€621 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €120,475 | €105,268 | -€15,207 | -12.6% |
| Income taxes | 67/77 | €36,213 | €33,096 | -€3,117 | -8.6% |
| Profit (loss) for the period | 9904 | €84,262 | €72,173 | -€12,089 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,262 | €72,173 | -€12,089 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.