ET DURP: 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.
ET DURP
Largest movements
- Cash +€76,360
up €76,360 (+45.0%), from €169,752 to €246,112
mainly Net result for the year (+€65,705) and Depreciation (+€33,089)
- Tangible fixed assets -€30,915
down €30,915 (-24.5%), from €125,979 to €95,064
of which Furniture and vehicles: -€17,940
- Receivables within one year +€5,083
up €5,083 (+567%), from €896 to €5,979
of which Other amounts receivable: +€4,799
- Reserves +€65,705
up €65,705 (+25.6%), from €256,206 to €321,911
- Tax, wage and social debts -€13,921
down €13,921 (-66.5%), from €20,926 to €7,006
- Gross operating margin -€30,496
down €30,496 (-18.3%), from €166,613 to €136,116
- Taxes -€5,392
down €5,392 (-14.5%), from €37,167 to €31,775
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.
Derived cash bridge
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 | €303,392 | €353,842 | +€50,451 | +16.6% |
| Fixed assets | 21/28 | €125,979 | €95,064 | -€30,915 | -24.5% |
| Tangible fixed assets | 22/27 | €125,979 | €95,064 | -€30,915 | -24.5% |
| Land and buildings | 22 | €21,595 | €19,614 | -€1,981 | -9.2% |
| Plant, machinery and equipment | 23 | €37,599 | €26,604 | -€10,995 | -29.2% |
| Furniture and vehicles | 24 | €66,785 | €48,845 | -€17,940 | -26.9% |
| Current assets | 29/58 | €177,413 | €258,778 | +€81,365 | +45.9% |
| Stocks and contracts in progress | 3 | €5,302 | €2,752 | -€2,551 | -48.1% |
| Stocks | 30/36 | €5,302 | €2,752 | -€2,551 | -48.1% |
| Amounts receivable within one year | 40/41 | €896 | €5,979 | +€5,083 | +567% |
| Trade receivables | 40 | €896 | €1,180 | +€284 | +31.7% |
| Other amounts receivable | 41 | - | €4,799 | +€4,799 | |
| Cash at bank and in hand | 54/58 | €169,752 | €246,112 | +€76,360 | +45.0% |
| Deferred charges and accrued income | 490/1 | €1,463 | €3,936 | +€2,473 | +169% |
| Total equity and liabilities | 10/49 | €303,392 | €353,842 | +€50,451 | +16.6% |
| Equity | 10/15 | €259,206 | €324,911 | +€65,705 | +25.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €256,206 | €321,911 | +€65,705 | +25.6% |
| Distributable reserves | 133 | €256,206 | €321,911 | +€65,705 | +25.6% |
| Amounts payable | 17/49 | €44,185 | €28,931 | -€15,254 | -34.5% |
| Amounts payable within one year | 42/48 | €43,714 | €28,805 | -€14,909 | -34.1% |
| Trade debts | 44 | €4,492 | €2,795 | -€1,696 | -37.8% |
| Suppliers | 440/4 | €4,492 | €2,795 | -€1,696 | -37.8% |
| Taxes, remuneration and social security | 45 | €20,926 | €7,006 | -€13,921 | -66.5% |
| Taxes | 450/3 | €20,926 | €7,006 | -€13,921 | -66.5% |
| Other amounts payable | 47/48 | €18,296 | €19,004 | +€708 | +3.9% |
| Accrued charges and deferred income | 492/3 | €471 | €127 | -€345 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,180 | €33,089 | +€909 | +2.8% |
| Other operating charges | 640/8 | €1,848 | €1,809 | -€39 | -2.1% |
| Gross operating margin | 9900 | €166,613 | €136,116 | -€30,496 | -18.3% |
| Operating profit (loss) | 9901 | €132,585 | €101,218 | -€31,367 | -23.7% |
| Financial income | 75/76B | €7 | €4 | -€3 | -46.9% |
| Recurring financial income | 75 | €7 | €4 | -€3 | -46.9% |
| Financial charges | 65/66B | €4,511 | €3,742 | -€770 | -17.1% |
| Recurring financial charges | 65 | €4,511 | €3,742 | -€770 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €128,080 | €97,480 | -€30,601 | -23.9% |
| Income taxes | 67/77 | €37,167 | €31,775 | -€5,392 | -14.5% |
| Profit (loss) for the period | 9904 | €90,914 | €65,705 | -€25,209 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,914 | €65,705 | -€25,209 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.