Creditors due within one year
The part of creditors with twelve months or less left to run.
The Luxembourg balance sheet states, for each category of creditors, the part becoming due and payable within one year. This line is the total of those parts: what the company has to settle in the twelve months after the balance sheet date.
It is the figure to read against current assets. Where short-term creditors clearly and persistently exceed them, the company depends on new funding, on refinancing, or on its suppliers' patience.
Mind what the line does not say: it is remaining duration at the balance sheet date, not a date. A ten-year loan with eleven months left sits here, exactly like a supplier invoice.
Where this figure comes from
Read from the “Creditors becoming due and payable within one year” line of the balance sheet (eCDF variable 453).