du Pont: 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.
du Pont
Largest movements
- Tangible fixed assets -€38,957
down €38,957 (-12.5%), from €310,852 to €271,895
of which Land and buildings: -€28,690
- Cash +€20,017
up €20,017 (+2209.6%), from €906 to €20,923
mainly Depreciation (+€39,382) and Net result for the year (+€16,652)
- Receivables within one year +€10,649
up €10,649 (+39.3%), from €27,121 to €37,770
of which Other amounts receivable: +€12,267
- Stocks and contracts -€8,822
down €8,822 (-10.0%), from €87,948 to €79,126
- Debts after one year -€26,897
down €26,897 (-11.0%), from €244,168 to €217,270
- Profit (loss) carried forward +€16,652
up €16,652 (+32.0%), from €51,985 to €68,637
- Short-term financial debts -€4,712
down €4,712 (-72.8%), from €6,475 to €1,763
- Gross operating margin +€19,823
up €19,823 (+30.5%), from €64,910 to €84,733
- Depreciation +€9,585
up €9,585 (+32.2%), from €29,797 to €39,382
- Staff costs +€8,483
new in 2025: €8,483
- Taxes +€6,357
up €6,357 (+62322.1%), from €10 to €6,367
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.
Cash bridge derived
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 | €431,967 | €414,878 | -€17,089 | -4.0% |
| Fixed assets | 21/28 | €314,841 | €275,681 | -€39,160 | -12.4% |
| Intangible fixed assets | 21 | €836 | €411 | -€425 | -50.8% |
| Tangible fixed assets | 22/27 | €310,852 | €271,895 | -€38,957 | -12.5% |
| Land and buildings | 22 | €266,347 | €237,658 | -€28,690 | -10.8% |
| Plant, machinery and equipment | 23 | €28,295 | €19,994 | -€8,301 | -29.3% |
| Furniture and vehicles | 24 | €16,210 | €14,243 | -€1,967 | -12.1% |
| Financial fixed assets | 28 | €3,153 | €3,376 | +€222 | +7.1% |
| Current assets | 29/58 | €117,126 | €139,197 | +€22,071 | +18.8% |
| Stocks and contracts in progress | 3 | €87,948 | €79,126 | -€8,822 | -10.0% |
| Stocks | 30/36 | €87,948 | €79,126 | -€8,822 | -10.0% |
| Amounts receivable within one year | 40/41 | €27,121 | €37,770 | +€10,649 | +39.3% |
| Trade receivables | 40 | €6,392 | €4,774 | -€1,618 | -25.3% |
| Other amounts receivable | 41 | €20,729 | €32,996 | +€12,267 | +59.2% |
| Cash at bank and in hand | 54/58 | €906 | €20,923 | +€20,017 | +2209.6% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,378 | +€227 | +19.7% |
| Total equity and liabilities | 10/49 | €431,967 | €414,878 | -€17,089 | -4.0% |
| Equity | 10/15 | €69,957 | €86,609 | +€16,652 | +23.8% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,985 | €68,637 | +€16,652 | +32.0% |
| Amounts payable | 17/49 | €362,010 | €328,269 | -€33,741 | -9.3% |
| Amounts payable after more than one year | 17 | €244,168 | €217,270 | -€26,897 | -11.0% |
| Financial debts | 170/4 | €244,168 | €217,270 | -€26,897 | -11.0% |
| Amounts payable within one year | 42/48 | €117,843 | €110,999 | -€6,844 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €26,969 | €29,512 | +€2,543 | +9.4% |
| Financial debts | 43 | €6,475 | €1,763 | -€4,712 | -72.8% |
| Credit institutions | 430/8 | €6,475 | €1,763 | -€4,712 | -72.8% |
| Trade debts | 44 | €67,295 | €64,524 | -€2,771 | -4.1% |
| Suppliers | 440/4 | €67,295 | €64,524 | -€2,771 | -4.1% |
| Taxes, remuneration and social security | 45 | €15,077 | €13,459 | -€1,618 | -10.7% |
| Taxes | 450/3 | €15,077 | €13,459 | -€1,618 | -10.7% |
| Other amounts payable | 47/48 | €2,027 | €1,741 | -€285 | -14.1% |
| Remuneration, social security and pensions | 62 | - | €8,483 | +€8,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,797 | €39,382 | +€9,585 | +32.2% |
| Other operating charges | 640/8 | €971 | €593 | -€378 | -38.9% |
| Gross operating margin | 9900 | €64,910 | €84,733 | +€19,823 | +30.5% |
| Operating profit (loss) | 9901 | €34,142 | €36,275 | +€2,133 | +6.2% |
| Financial income | 75/76B | €434 | €1,114 | +€680 | +156.7% |
| Recurring financial income | 75 | €434 | €1,114 | +€680 | +156.7% |
| Financial charges | 65/66B | €14,197 | €14,370 | +€173 | +1.2% |
| Recurring financial charges | 65 | €14,197 | €14,370 | +€173 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €20,380 | €23,019 | +€2,639 | +13.0% |
| Income taxes | 67/77 | €10 | €6,367 | +€6,357 | +62322.1% |
| Profit (loss) for the period | 9904 | €20,369 | €16,652 | -€3,718 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,369 | €16,652 | -€3,718 | -18.3% |
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 9 October 2026 via checked.be.