Duroypsy: 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.
Duroypsy
Largest movements
- Deferred charges and accrued income -€15,769
down €15,769 (-91.8%), from €17,184 to €1,415
- Cash +€13,338
up €13,338 (+36.4%), from €36,640 to €49,977
mainly Depreciation (+€18,168) and Net result for the year (+€17,697)
- Tangible fixed assets -€11,050
down €11,050 (-2.7%), from €412,937 to €401,887
of which Plant, machinery and equipment: -€8,256
- Debts after one year -€21,290
down €21,290 (-4.8%), from €442,801 to €421,511
- Reserves +€17,697
up €17,697 (+16.2%), from €109,148 to €126,845
- Financial charges +€18,003
up €18,003 (+47.4%), from €37,943 to €55,945
- Gross operating margin -€9,658
down €9,658 (-9.1%), from €105,886 to €96,228
- Taxes -€9,060
down €9,060 (-50.4%), from €17,964 to €8,904
- Depreciation +€4,469
up €4,469 (+32.6%), from €13,699 to €18,168
- Financial income -€1,133
down €1,133 (-16.5%), from €6,860 to €5,727
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 | €602,582 | €590,129 | -€12,453 | -2.1% |
| Fixed assets | 21/28 | €412,937 | €401,887 | -€11,050 | -2.7% |
| Tangible fixed assets | 22/27 | €412,937 | €401,887 | -€11,050 | -2.7% |
| Land and buildings | 22 | €292,411 | €284,491 | -€7,920 | -2.7% |
| Plant, machinery and equipment | 23 | €118,923 | €110,668 | -€8,256 | -6.9% |
| Furniture and vehicles | 24 | €1,603 | €6,728 | +€5,125 | +319.7% |
| Current assets | 29/58 | €189,645 | €188,243 | -€1,403 | -0.7% |
| Amounts receivable after more than one year | 29 | €41,200 | €41,200 | = | 0.0% |
| Other amounts receivable | 291 | €41,200 | €41,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,621 | €95,651 | +€1,029 | +1.1% |
| Other amounts receivable | 41 | €94,621 | €95,651 | +€1,029 | +1.1% |
| Cash at bank and in hand | 54/58 | €36,640 | €49,977 | +€13,338 | +36.4% |
| Deferred charges and accrued income | 490/1 | €17,184 | €1,415 | -€15,769 | -91.8% |
| Total equity and liabilities | 10/49 | €602,582 | €590,129 | -€12,453 | -2.1% |
| Equity | 10/15 | €123,408 | €141,105 | +€17,697 | +14.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €109,148 | €126,845 | +€17,697 | +16.2% |
| Distributable reserves | 133 | €109,148 | €126,845 | +€17,697 | +16.2% |
| Amounts payable | 17/49 | €479,174 | €449,024 | -€30,150 | -6.3% |
| Amounts payable after more than one year | 17 | €442,801 | €421,511 | -€21,290 | -4.8% |
| Financial debts | 170/4 | €442,801 | €421,511 | -€21,290 | -4.8% |
| Amounts payable within one year | 42/48 | €33,683 | €25,413 | -€8,270 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €20,950 | €21,290 | +€340 | +1.6% |
| Financial debts | 43 | €1,459 | €656 | -€802 | -55.0% |
| Credit institutions | 430/8 | €1,459 | €656 | -€802 | -55.0% |
| Trade debts | 44 | €5,816 | €522 | -€5,294 | -91.0% |
| Suppliers | 440/4 | €5,816 | €522 | -€5,294 | -91.0% |
| Taxes, remuneration and social security | 45 | €5,458 | €2,945 | -€2,513 | -46.0% |
| Taxes | 450/3 | €5,458 | €2,945 | -€2,513 | -46.0% |
| Accrued charges and deferred income | 492/3 | €2,690 | €2,100 | -€590 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,699 | €18,168 | +€4,469 | +32.6% |
| Other operating charges | 640/8 | €1,211 | €1,241 | +€30 | +2.5% |
| Gross operating margin | 9900 | €105,886 | €96,228 | -€9,658 | -9.1% |
| Operating profit (loss) | 9901 | €90,976 | €76,820 | -€14,157 | -15.6% |
| Financial income | 75/76B | €6,860 | €5,727 | -€1,133 | -16.5% |
| Recurring financial income | 75 | €6,860 | €5,727 | -€1,133 | -16.5% |
| Financial charges | 65/66B | €37,943 | €55,945 | +€18,003 | +47.4% |
| Recurring financial charges | 65 | €37,943 | €55,945 | +€18,003 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €59,894 | €26,602 | -€33,292 | -55.6% |
| Income taxes | 67/77 | €17,964 | €8,904 | -€9,060 | -50.4% |
| Profit (loss) for the period | 9904 | €41,930 | €17,697 | -€24,233 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,930 | €17,697 | -€24,233 | -57.8% |
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 7 October 2026 via checked.be.