CONSTRUCTIONS DUPONT: 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.
CONSTRUCTIONS DUPONT
Largest movements
- Tangible fixed assets +€45,631
up €45,631 (+184%), from €24,754 to €70,384
of which Land and buildings: +€53,523
- Cash +€31,023
up €31,023 (+29.9%), from €103,829 to €134,852
mainly Net result for the year (+€56,812) and Trade debts (+€48,150)
- Receivables within one year +€13,711
up €13,711 (+53.8%), from €25,478 to €39,189
of which Trade receivables: +€11,214
- Profit (loss) carried forward +€56,812
up €56,812 (+64.4%), from €88,263 to €145,075
- Trade debts +€48,150
up €48,150 (+279%), from €17,258 to €65,409
- Advances received -€16,526
down €16,526 (-65.8%), from €25,107 to €8,581
- Gross operating margin +€3,483
up €3,483 (+4.4%), from €78,466 to €81,949
- Depreciation +€1,347
up €1,347 (+16.8%), from €8,022 to €9,369
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 | €154,061 | €244,425 | +€90,364 | +58.7% |
| Fixed assets | 21/28 | €24,754 | €70,384 | +€45,631 | +184% |
| Tangible fixed assets | 22/27 | €24,754 | €70,384 | +€45,631 | +184% |
| Land and buildings | 22 | - | €53,523 | +€53,523 | |
| Furniture and vehicles | 24 | €24,754 | €16,861 | -€7,893 | -31.9% |
| Current assets | 29/58 | €129,307 | €174,041 | +€44,734 | +34.6% |
| Amounts receivable within one year | 40/41 | €25,478 | €39,189 | +€13,711 | +53.8% |
| Trade receivables | 40 | €20,533 | €31,746 | +€11,214 | +54.6% |
| Other amounts receivable | 41 | €4,946 | €7,443 | +€2,497 | +50.5% |
| Cash at bank and in hand | 54/58 | €103,829 | €134,852 | +€31,023 | +29.9% |
| Total equity and liabilities | 10/49 | €154,061 | €244,425 | +€90,364 | +58.7% |
| Equity | 10/15 | €90,263 | €147,075 | +€56,812 | +62.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,263 | €145,075 | +€56,812 | +64.4% |
| Amounts payable | 17/49 | €63,797 | €97,349 | +€33,552 | +52.6% |
| Amounts payable within one year | 42/48 | €63,797 | €97,349 | +€33,552 | +52.6% |
| Trade debts | 44 | €17,258 | €65,409 | +€48,150 | +279% |
| Suppliers | 440/4 | €17,258 | €65,409 | +€48,150 | +279% |
| Advances received on contracts in progress | 46 | €25,107 | €8,581 | -€16,526 | -65.8% |
| Taxes, remuneration and social security | 45 | €21,431 | €23,359 | +€1,928 | +9.0% |
| Taxes | 450/3 | €21,431 | €23,359 | +€1,928 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,022 | €9,369 | +€1,347 | +16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €154 | +€154 | |
| Other operating charges | 640/8 | €349 | €583 | +€235 | +67.3% |
| Gross operating margin | 9900 | €78,466 | €81,949 | +€3,483 | +4.4% |
| Operating profit (loss) | 9901 | €70,095 | €71,842 | +€1,747 | +2.5% |
| Financial income | 75/76B | - | €406 | +€406 | |
| Recurring financial income | 75 | - | €406 | +€406 | |
| Financial charges | 65/66B | €178 | €45 | -€133 | -74.7% |
| Recurring financial charges | 65 | €178 | €45 | -€133 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €69,917 | €72,203 | +€2,286 | +3.3% |
| Income taxes | 67/77 | €14,914 | €15,391 | +€477 | +3.2% |
| Profit (loss) for the period | 9904 | €55,003 | €56,812 | +€1,809 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,003 | €56,812 | +€1,809 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.