DURSAE: 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.
DURSAE
Largest movements
- Receivables within one year +€16,917
up €16,917 (+111.4%), from €15,188 to €32,105
- Tangible fixed assets -€15,650
down €15,650 (-2.1%), from €736,867 to €721,216
of which Land and buildings: -€15,093
- Other debts +€47,526
up €47,526 (+35.0%), from €135,684 to €183,209
- Current portion of long-term debt -€24,882
down €24,882 (-42.4%), from €58,636 to €33,753
- Profit (loss) carried forward -€14,862
down €14,862, from €14,589 to -€273
- Debts after one year -€11,831
down €11,831 (-2.3%), from €515,433 to €503,602
- Financial charges +€7,624
up €7,624 (+31.3%), from €24,318 to €31,942
- Gross operating margin -€5,295
down €5,295 (-10.6%), from €50,147 to €44,853
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,055 | €754,531 | -€2,524 | -0.3% |
| Fixed assets | 21/28 | €736,867 | €721,216 | -€15,650 | -2.1% |
| Tangible fixed assets | 22/27 | €736,867 | €721,216 | -€15,650 | -2.1% |
| Land and buildings | 22 | €734,554 | €719,461 | -€15,093 | -2.1% |
| Plant, machinery and equipment | 23 | €2,313 | €1,755 | -€557 | -24.1% |
| Current assets | 29/58 | €20,188 | €33,314 | +€13,126 | +65.0% |
| Amounts receivable within one year | 40/41 | €15,188 | €32,105 | +€16,917 | +111.4% |
| Trade receivables | 40 | €15,188 | €32,105 | +€16,917 | +111.4% |
| Deferred charges and accrued income | 490/1 | €5,000 | €1,209 | -€3,791 | -75.8% |
| Total equity and liabilities | 10/49 | €757,055 | €754,531 | -€2,524 | -0.3% |
| Equity | 10/15 | €33,139 | €18,277 | -€14,862 | -44.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,589 | -€273 | -€14,862 | |
| Amounts payable | 17/49 | €723,916 | €736,254 | +€12,338 | +1.7% |
| Amounts payable after more than one year | 17 | €515,433 | €503,602 | -€11,831 | -2.3% |
| Financial debts | 170/4 | €515,433 | €503,602 | -€11,831 | -2.3% |
| Amounts payable within one year | 42/48 | €208,483 | €232,576 | +€24,093 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €58,636 | €33,753 | -€24,882 | -42.4% |
| Financial debts | 43 | €74 | €1,571 | +€1,497 | +2023.2% |
| Credit institutions | 430/8 | €74 | €1,571 | +€1,497 | +2023.2% |
| Trade debts | 44 | €9,804 | €13,841 | +€4,037 | +41.2% |
| Suppliers | 440/4 | €9,804 | €13,841 | +€4,037 | +41.2% |
| Taxes, remuneration and social security | 45 | €4,286 | €202 | -€4,084 | -95.3% |
| Taxes | 450/3 | €4,286 | €202 | -€4,084 | -95.3% |
| Other amounts payable | 47/48 | €135,684 | €183,209 | +€47,526 | +35.0% |
| Accrued charges and deferred income | 492/3 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,496 | €24,810 | +€314 | +1.3% |
| Other operating charges | 640/8 | €3,023 | €2,962 | -€61 | -2.0% |
| Gross operating margin | 9900 | €50,147 | €44,853 | -€5,295 | -10.6% |
| Operating profit (loss) | 9901 | €22,628 | €17,080 | -€5,548 | -24.5% |
| Financial charges | 65/66B | €24,318 | €31,942 | +€7,624 | +31.3% |
| Recurring financial charges | 65 | €24,318 | €31,942 | +€7,624 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,690 | -€14,862 | -€13,171 | -779.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,690 | -€14,862 | -€13,171 | -779.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,690 | -€14,862 | -€13,171 | -779.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.