Elevage de Durbuy: 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.
Elevage de Durbuy
Largest movements
- Cash -€63,919
no longer reported in 2024 (was €63,919)
mainly Debts after one year (-€224,844) and Stocks and contracts (-€35,193)
- Tangible fixed assets -€40,943
down €40,943 (-5.2%), from €790,503 to €749,560
of which Land and buildings: -€27,776
- Stocks and contracts +€35,193
up €35,193 (+61.1%), from €57,584 to €92,777
- Debts after one year -€224,844
down €224,844 (-28.4%), from €792,113 to €567,269
- Investment grants +€78,500
up €78,500 (+80.0%), from €98,125 to €176,625
- Profit (loss) carried forward +€27,098
up €27,098 (+12.5%), from -€216,898 to -€189,800
- Other debts +€22,722
up €22,722 (+34.6%), from €65,652 to €88,374
- Trade debts +€16,155
up €16,155 (+37.1%), from €43,570 to €59,725
- Financial income +€12,556
up €12,556 (+174%), from €7,225 to €19,782
- Gross operating margin +€8,103
up €8,103 (+10.2%), from €79,204 to €87,307
- Financial charges -€7,349
down €7,349 (-34.6%), from €21,248 to €13,899
- Other operating charges -€6,356
down €6,356 (-96.2%), from €6,604 to €248
- Staff costs +€3,597
new in 2024: €3,597
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €920,379 | €858,990 | -€61,389 | -6.7% |
| Fixed assets | 21/28 | €791,853 | €750,910 | -€40,943 | -5.2% |
| Tangible fixed assets | 22/27 | €790,503 | €749,560 | -€40,943 | -5.2% |
| Land and buildings | 22 | €728,345 | €700,569 | -€27,776 | -3.8% |
| Plant, machinery and equipment | 23 | €48,771 | €40,877 | -€7,893 | -16.2% |
| Furniture and vehicles | 24 | €11,944 | €7,518 | -€4,426 | -37.1% |
| Other tangible fixed assets | 26 | €1,443 | €595 | -€848 | -58.7% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €128,526 | €108,081 | -€20,445 | -15.9% |
| Stocks and contracts in progress | 3 | €57,584 | €92,777 | +€35,193 | +61.1% |
| Stocks | 30/36 | €57,584 | €92,777 | +€35,193 | +61.1% |
| Amounts receivable within one year | 40/41 | €7,023 | €7,930 | +€907 | +12.9% |
| Trade receivables | 40 | €7,023 | €7,913 | +€889 | +12.7% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €63,919 | - | -€63,919 | |
| Deferred charges and accrued income | 490/1 | - | €7,373 | +€7,373 | |
| Total equity and liabilities | 10/49 | €920,379 | €858,990 | -€61,389 | -6.7% |
| Equity | 10/15 | -€50,173 | €55,425 | +€105,598 | |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Contributions outside capital | 11 | €68,600 | €68,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,898 | -€189,800 | +€27,098 | +12.5% |
| Investment grants | 15 | €98,125 | €176,625 | +€78,500 | +80.0% |
| Amounts payable | 17/49 | €970,551 | €803,565 | -€166,987 | -17.2% |
| Amounts payable after more than one year | 17 | €792,113 | €567,269 | -€224,844 | -28.4% |
| Financial debts | 170/4 | €792,113 | €567,269 | -€224,844 | -28.4% |
| Amounts payable within one year | 42/48 | €178,438 | €235,936 | +€57,497 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €67,232 | €71,739 | +€4,507 | +6.7% |
| Financial debts | 43 | - | €12,500 | +€12,500 | |
| Credit institutions | 430/8 | - | €12,500 | +€12,500 | |
| Trade debts | 44 | €43,570 | €59,725 | +€16,155 | +37.1% |
| Suppliers | 440/4 | €43,570 | €59,725 | +€16,155 | +37.1% |
| Taxes, remuneration and social security | 45 | €1,984 | €3,597 | +€1,613 | +81.3% |
| Taxes | 450/3 | €1,984 | €333 | -€1,651 | -83.2% |
| Remuneration and social security | 454/9 | - | €3,264 | +€3,264 | |
| Other amounts payable | 47/48 | €65,652 | €88,374 | +€22,722 | +34.6% |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Remuneration, social security and pensions | 62 | - | €3,597 | +€3,597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,280 | €62,247 | -€1,033 | -1.6% |
| Other operating charges | 640/8 | €6,604 | €248 | -€6,356 | -96.2% |
| Gross operating margin | 9900 | €79,204 | €87,307 | +€8,103 | +10.2% |
| Operating profit (loss) | 9901 | €9,320 | €21,215 | +€11,895 | +128% |
| Financial income | 75/76B | €7,225 | €19,782 | +€12,556 | +174% |
| Recurring financial income | 75 | €7,225 | €19,782 | +€12,556 | +174% |
| Financial charges | 65/66B | €21,248 | €13,899 | -€7,349 | -34.6% |
| Recurring financial charges | 65 | €21,248 | €13,899 | -€7,349 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,703 | €27,098 | +€31,800 | |
| Profit (loss) for the period | 9904 | -€4,703 | €27,098 | +€31,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,703 | €27,098 | +€31,800 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.