DU PONT: what changed
Two fiscal 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.
What changed
DU PONT
NACE 46.494, Wholesale of non-electrical household articles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €1.6m+€343,407
Equity
€7.4m
2024 · €6.0m+€1.4m
Cash
€3.1m
2024 · €1.8m+€1.4m
Balance sheet total
€14.2m
2024 · €12.4m+€1.8m
Largest movements
Assets
- Cash +€1.4m
up €1.4m (+75.5%), from €1.8m to €3.1m
mainly Net result for the year (+€1.9m) and Depreciation (+€587,793)
- Receivables within one year +€252,495
up €252,495 (+13.6%), from €1.9m to €2.1m
of which Trade receivables: +€266,848
- Stocks and contracts +€148,164
up €148,164 (+5.2%), from €2.9m to €3.0m
Equity and liabilities
- Profit (loss) carried forward +€1.9m
up €1.9m (+51.7%), from €3.8m to €5.7m
- Reserves -€504,843
down €504,843 (-22.7%), from €2.2m to €1.7m
of which Distributable reserves: -€502,318
- Trade debts +€365,818
up €365,818 (+22.1%), from €1.7m to €2.0m
Income statement
- Turnover +€3.7m
up €3.7m (+20.4%), from €18.1m to €21.7m
- Goods and materials +€2.2m
up €2.2m (+19.3%), from €11.2m to €13.4m
of which Purchases: +€1.9m
- Services and other goods +€547,619
up €547,619 (+29.6%), from €1.9m to €2.4m
- Staff costs +€257,762
up €257,762 (+11.9%), from €2.2m to €2.4m
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.
Result 2024
€1.6m
Turnover
+€3.7m
Other operating income
-€46,744
Goods and materials
-€2.2m
Services and other goods
-€547,619
Staff costs
-€257,762
Depreciation
-€44,154
Write-downs
-€76,351
Other operating charges
+€47,308
Other operating items
-€133,898
Financial income
+€9,903
Financial charges
+€3,188
Taxes
-€126,216
Result 2025
€1.9m
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.
From operations
+€2.7m
Investment
-€620,770
Financing
-€714,680
Cash 2024
€1.8m
From operations (derived)
+€2.7m
Net result for the year
+€1.9m
Depreciation
+€587,793
Stocks and contracts
-€148,164
Receivables within one year
-€252,495
Smaller working-capital items
-€3,538
Trade debts
+€365,818
Tax, wage and social debts
+€87,904
Advances received
+€31,921
Accrued charges and deferred income
+€71,901
Investment (derived)
-€620,770
Investment in fixed assets (net)
-€536,813
Current investments
-€83,958
Financing
-€714,680
Debts after one year
-€65,845
Current portion of long-term debt
-€45,164
Short-term financial debts
-€101,353
Contributions, distributions and other
-€502,318
Cash 2025
€3.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,409,041 | €14,191,425 | +€1.8m | +14.4% |
| Fixed assets | 21/28 | €5,469,276 | €5,418,296 | -€50,980 | -0.9% |
| Intangible fixed assets | 21 | €16,168 | €10,106 | -€6,062 | -37.5% |
| Tangible fixed assets | 22/27 | €5,451,080 | €5,406,145 | -€44,935 | -0.8% |
| Land and buildings | 22 | €4,201,638 | €4,061,319 | -€140,319 | -3.3% |
| Plant, machinery and equipment | 23 | €665,636 | €767,212 | +€101,576 | +15.3% |
| Furniture and vehicles | 24 | €556,807 | €554,772 | -€2,035 | -0.4% |
| Assets under construction and advance payments | 27 | €27,000 | €22,843 | -€4,157 | -15.4% |
| Financial fixed assets | 28 | €2,028 | €2,045 | +€17 | +0.8% |
| Other financial fixed assets | 284/8 | €2,028 | €2,045 | +€17 | +0.8% |
| Amounts receivable and cash guarantees | 285/8 | €2,028 | €2,045 | +€17 | +0.8% |
| Current assets | 29/58 | €6,939,765 | €8,773,129 | +€1.8m | +26.4% |
| Stocks and contracts in progress | 3 | €2,864,846 | €3,013,011 | +€148,164 | +5.2% |
| Stocks | 30/36 | €2,864,846 | €3,013,011 | +€148,164 | +5.2% |
| Goods purchased for resale | 34 | €2,864,846 | €3,013,011 | +€148,164 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,852,934 | €2,105,429 | +€252,495 | +13.6% |
| Trade receivables | 40 | €1,773,228 | €2,040,076 | +€266,848 | +15.0% |
| Other amounts receivable | 41 | €79,706 | €65,353 | -€14,353 | -18.0% |
| Current investments | 50/53 | €400,000 | €483,958 | +€83,958 | +21.0% |
| Other investments | 51/53 | €400,000 | €483,958 | +€83,958 | +21.0% |
| Cash at bank and in hand | 54/58 | €1,788,153 | €3,138,344 | +€1.4m | +75.5% |
| Deferred charges and accrued income | 490/1 | €33,832 | €32,387 | -€1,445 | -4.3% |
| Total equity and liabilities | 10/49 | €12,409,041 | €14,191,425 | +€1.8m | +14.4% |
| Equity | 10/15 | €6,000,439 | €7,442,625 | +€1.4m | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,219,158 | €1,714,315 | -€504,843 | -22.7% |
| Tax-exempt reserves | 132 | €12,623 | €10,099 | -€2,525 | -20.0% |
| Distributable reserves | 133 | €2,206,534 | €1,704,216 | -€502,318 | -22.8% |
| Profit (loss) carried forward | 14 | €3,762,681 | €5,709,710 | +€1.9m | +51.7% |
| Provisions and deferred taxes | 16 | €6,500 | €5,200 | -€1,300 | -20.0% |
| Deferred taxes | 168 | €6,500 | €5,200 | -€1,300 | -20.0% |
| Amounts payable | 17/49 | €6,402,102 | €6,743,600 | +€341,498 | +5.3% |
| Amounts payable after more than one year | 17 | €3,525,260 | €3,459,415 | -€65,845 | -1.9% |
| Financial debts | 170/4 | €3,525,260 | €3,459,415 | -€65,845 | -1.9% |
| Credit institutions | 173 | €3,525,260 | €3,459,415 | -€65,845 | -1.9% |
| Amounts payable within one year | 42/48 | €2,861,108 | €3,196,550 | +€335,442 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €493,383 | €448,218 | -€45,164 | -9.2% |
| Financial debts | 43 | €101,353 | - | -€101,353 | |
| Credit institutions | 430/8 | €101,353 | - | -€101,353 | |
| Trade debts | 44 | €1,655,268 | €2,021,085 | +€365,818 | +22.1% |
| Suppliers | 440/4 | €1,655,268 | €2,021,085 | +€365,818 | +22.1% |
| Advances received on contracts in progress | 46 | €19,416 | €51,337 | +€31,921 | +164.4% |
| Taxes, remuneration and social security | 45 | €588,006 | €675,909 | +€87,904 | +14.9% |
| Taxes | 450/3 | €404,457 | €458,250 | +€53,793 | +13.3% |
| Remuneration and social security | 454/9 | €183,548 | €217,659 | +€34,111 | +18.6% |
| Other amounts payable | 47/48 | €3,684 | - | -€3,684 | |
| Accrued charges and deferred income | 492/3 | €15,735 | €87,635 | +€71,901 | +457.0% |
| Operating income | 70/76A | €18,349,738 | €21,832,047 | +€3.5m | +19.0% |
| Turnover | 70 | €18,060,068 | €21,739,315 | +€3.7m | +20.4% |
| Other operating income | 74 | €136,450 | €89,706 | -€46,744 | -34.3% |
| Non-recurring operating income | 76A | €153,220 | €3,025 | -€150,194 | -98.0% |
| Operating charges | 60/66A | €15,903,638 | €18,929,415 | +€3.0m | +19.0% |
| Goods for resale, raw materials and consumables | 60 | €11,213,072 | €13,376,568 | +€2.2m | +19.3% |
| Purchases | 600/8 | €11,587,339 | €13,524,732 | +€1.9m | +16.7% |
| Change in stocks: decrease (increase) | 609 | -€374,267 | -€148,164 | +€226,103 | +60.4% |
| Services and other goods | 61 | €1,852,850 | €2,400,469 | +€547,619 | +29.6% |
| Remuneration, social security and pensions | 62 | €2,163,923 | €2,421,685 | +€257,762 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543,639 | €587,793 | +€44,154 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €76,351 | +€76,351 | |
| Other operating charges | 640/8 | €104,052 | €56,744 | -€47,308 | -45.5% |
| Non-recurring operating charges | 66A | €26,103 | €9,806 | -€16,297 | -62.4% |
| Operating profit (loss) | 9901 | €2,446,100 | €2,902,632 | +€456,532 | +18.7% |
| Financial income | 75/76B | €31,707 | €41,610 | +€9,903 | +31.2% |
| Recurring financial income | 75 | €31,707 | €41,610 | +€9,903 | +31.2% |
| Income from financial fixed assets | 750 | - | €24 | +€24 | |
| Income from current assets | 751 | - | €9,394 | +€9,394 | |
| Other financial income | 752/9 | €31,707 | €32,191 | +€484 | +1.5% |
| Financial charges | 65/66B | €291,191 | €288,003 | -€3,188 | -1.1% |
| Recurring financial charges | 65 | €291,191 | €288,003 | -€3,188 | -1.1% |
| Debt charges | 650 | €107,018 | €83,600 | -€23,418 | -21.9% |
| Other financial charges | 652/9 | €184,173 | €204,403 | +€20,230 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €2,186,616 | €2,656,239 | +€469,623 | +21.5% |
| Transfer from deferred taxes | 780 | €1,300 | €1,300 | = | 0.0% |
| Income taxes | 67/77 | €586,819 | €713,035 | +€126,216 | +21.5% |
| Taxes | 670/3 | €586,819 | €713,035 | +€126,216 | +21.5% |
| Profit (loss) for the period | 9904 | €1,601,097 | €1,944,504 | +€343,407 | +21.4% |
| Transfer from tax-exempt reserves | 789 | €2,525 | €2,525 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,603,621 | €1,947,028 | +€343,407 | +21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.