Du Pont J.: 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 J.
Largest movements
- Cash +€8,312
up €8,312 (+22.7%), from €36,665 to €44,978
mainly Net result for the year (+€9,475) and Trade debts (+€230)
- Profit (loss) carried forward +€9,475
up €9,475 (+48.2%), from -€19,659 to -€10,185
- Tax, wage and social debts -€1,150
no longer reported in 2025 (was €1,150)
- Gross operating margin +€2,635
up €2,635 (+30.6%), from €8,600 to €11,234
- Financial income -€164
down €164 (-94.3%), from €174 to €10
- Other operating charges -€128
down €128 (-8.7%), from €1,472 to €1,345
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 | €39,163 | €47,718 | +€8,555 | +21.8% |
| Current assets | 29/58 | €39,163 | €47,718 | +€8,555 | +21.8% |
| Amounts receivable within one year | 40/41 | €265 | €428 | +€163 | +61.5% |
| Trade receivables | 40 | €265 | €240 | -€25 | -9.4% |
| Other amounts receivable | 41 | - | €188 | +€188 | |
| Cash at bank and in hand | 54/58 | €36,665 | €44,978 | +€8,312 | +22.7% |
| Deferred charges and accrued income | 490/1 | €2,233 | €2,312 | +€80 | +3.6% |
| Total equity and liabilities | 10/49 | €39,163 | €47,718 | +€8,555 | +21.8% |
| Equity | 10/15 | €31,301 | €40,776 | +€9,475 | +30.3% |
| Reserves | 13 | €50,960 | €50,960 | = | 0.0% |
| Distributable reserves | 133 | €50,960 | €50,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,659 | -€10,185 | +€9,475 | +48.2% |
| Amounts payable | 17/49 | €7,862 | €6,942 | -€920 | -11.7% |
| Amounts payable within one year | 42/48 | €7,862 | €6,942 | -€920 | -11.7% |
| Trade debts | 44 | €1,642 | €1,872 | +€230 | +14.0% |
| Suppliers | 440/4 | €1,642 | €1,872 | +€230 | +14.0% |
| Taxes, remuneration and social security | 45 | €1,150 | - | -€1,150 | |
| Taxes | 450/3 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €5,070 | €5,070 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,472 | €1,345 | -€128 | -8.7% |
| Gross operating margin | 9900 | €8,600 | €11,234 | +€2,635 | +30.6% |
| Operating profit (loss) | 9901 | €7,128 | €9,890 | +€2,762 | +38.8% |
| Financial income | 75/76B | €174 | €10 | -€164 | -94.3% |
| Recurring financial income | 75 | €174 | €10 | -€164 | -94.3% |
| Financial charges | 65/66B | €48 | €34 | -€14 | -29.3% |
| Recurring financial charges | 65 | €48 | €34 | -€14 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €7,253 | €9,866 | +€2,612 | +36.0% |
| Income taxes | 67/77 | €374 | €391 | +€17 | +4.6% |
| Profit (loss) for the period | 9904 | €6,879 | €9,475 | +€2,595 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,879 | €9,475 | +€2,595 | +37.7% |
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 23 October 2026 via checked.be.