DUJARDIN BENOIT: 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.
DUJARDIN BENOIT
Largest movements
- Cash +€30,496
up €30,496 (+106%), from €28,636 to €59,132
mainly Other debts (+€84,700) and Net result for the year (+€44,627)
- Receivables within one year -€6,522
down €6,522 (-14.7%), from €44,271 to €37,748
of which Other amounts receivable: -€12,450
- Tangible fixed assets +€2,257
up €2,257 (+4.9%), from €45,941 to €48,198
of which Furniture and vehicles: +€2,593
- Other debts +€84,700
up €84,700 (+807%), from €10,500 to €95,200
- Reserves -€50,676
down €50,676 (-54.2%), from €93,436 to €42,760
of which Distributable reserves: -€50,676
- Trade debts +€11,401
up €11,401 (+37.2%), from €30,640 to €42,041
- Tax, wage and social debts -€7,665
down €7,665 (-47.9%), from €16,003 to €8,338
of which Taxes: -€5,865
- Debts after one year -€7,191
down €7,191 (-48.1%), from €14,963 to €7,772
- Gross operating margin +€32,403
up €32,403 (+79.3%), from €40,863 to €73,266
- Depreciation +€5,249
up €5,249 (+41.5%), from €12,657 to €17,906
- Taxes +€1,785
up €1,785 (+19.5%), from €9,141 to €10,926
- Financial income -€1,683
down €1,683 (-32.6%), from €5,160 to €3,477
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 | €196,582 | €222,995 | +€26,412 | +13.4% |
| Fixed assets | 21/28 | €45,941 | €48,198 | +€2,257 | +4.9% |
| Tangible fixed assets | 22/27 | €45,941 | €48,198 | +€2,257 | +4.9% |
| Plant, machinery and equipment | 23 | €2,198 | €1,862 | -€336 | -15.3% |
| Furniture and vehicles | 24 | €43,743 | €46,336 | +€2,593 | +5.9% |
| Current assets | 29/58 | €150,641 | €174,796 | +€24,155 | +16.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,271 | €37,748 | -€6,522 | -14.7% |
| Trade receivables | 40 | €9,726 | €15,654 | +€5,928 | +60.9% |
| Other amounts receivable | 41 | €34,544 | €22,094 | -€12,450 | -36.0% |
| Cash at bank and in hand | 54/58 | €28,636 | €59,132 | +€30,496 | +106% |
| Deferred charges and accrued income | 490/1 | €2,735 | €2,916 | +€181 | +6.6% |
| Total equity and liabilities | 10/49 | €196,582 | €222,995 | +€26,412 | +13.4% |
| Equity | 10/15 | €112,440 | €61,867 | -€50,573 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,436 | €42,760 | -€50,676 | -54.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,576 | €40,900 | -€50,676 | -55.3% |
| Profit (loss) carried forward | 14 | €403 | €507 | +€103 | +25.7% |
| Amounts payable | 17/49 | €84,143 | €161,128 | +€76,985 | +91.5% |
| Amounts payable after more than one year | 17 | €14,963 | €7,772 | -€7,191 | -48.1% |
| Financial debts | 170/4 | €14,963 | €7,772 | -€7,191 | -48.1% |
| Amounts payable within one year | 42/48 | €69,079 | €152,771 | +€83,691 | +121% |
| Current portion of amounts payable after more than one year | 42 | €11,936 | €7,191 | -€4,745 | -39.8% |
| Trade debts | 44 | €30,640 | €42,041 | +€11,401 | +37.2% |
| Suppliers | 440/4 | €30,640 | €42,041 | +€11,401 | +37.2% |
| Taxes, remuneration and social security | 45 | €16,003 | €8,338 | -€7,665 | -47.9% |
| Taxes | 450/3 | €14,203 | €8,338 | -€5,865 | -41.3% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €10,500 | €95,200 | +€84,700 | +807% |
| Accrued charges and deferred income | 492/3 | €100 | €585 | +€485 | +485% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,657 | €17,906 | +€5,249 | +41.5% |
| Other operating charges | 640/8 | €1,237 | €1,823 | +€586 | +47.4% |
| Gross operating margin | 9900 | €40,863 | €73,266 | +€32,403 | +79.3% |
| Operating profit (loss) | 9901 | €26,969 | €53,537 | +€26,569 | +98.5% |
| Financial income | 75/76B | €5,160 | €3,477 | -€1,683 | -32.6% |
| Recurring financial income | 75 | €5,160 | €3,477 | -€1,683 | -32.6% |
| Financial charges | 65/66B | €1,628 | €1,461 | -€168 | -10.3% |
| Recurring financial charges | 65 | €1,628 | €1,461 | -€168 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €30,500 | €55,553 | +€25,053 | +82.1% |
| Income taxes | 67/77 | €9,141 | €10,926 | +€1,785 | +19.5% |
| Profit (loss) for the period | 9904 | €21,359 | €44,627 | +€23,268 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €21,359 | €44,627 | +€23,268 | +109% |
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 20 October 2026 via checked.be.