DUJARDYN ARTCONCEPT: what changed
DUJARDYN ARTCONCEPT
Largest movements
- Current investments +€50,000
up €50,000, from €0 to €50,000
- Cash -€35,838
down €35,838 (-26.8%), from €133,757 to €97,919
mainly Investment in fixed assets (net) (-€64,909) and Current investments (-€50,000)
- Tangible fixed assets +€34,038
up €34,038 (+36.2%), from €94,008 to €128,046
of which Furniture and vehicles: +€46,355
- Receivables within one year +€27,971
up €27,971 (+33.7%), from €82,994 to €110,965
of which Trade receivables: +€37,696
- Stocks and contracts +€13,584
up €13,584 (+197%), from €6,896 to €20,480
- Reserves +€65,324
up €65,324 (+24.8%), from €262,945 to €328,269
of which Distributable reserves: +€65,324
- Debts after one year +€27,339
up €27,339, from €0 to €27,339
- Trade debts -€12,866
down €12,866 (-72.9%), from €17,657 to €4,791
- Current portion of long-term debt +€6,456
up €6,456 (+530%), from €1,217 to €7,674
- Gross operating margin +€67,013
up €67,013 (+114%), from €58,816 to €125,828
- Taxes +€20,836
up €20,836 (+186%), from €11,223 to €32,059
- Financial charges +€1,944
up €1,944 (+188%), from €1,036 to €2,980
- Financial income +€1,837
up €1,837 (+38.2%), from €4,808 to €6,645
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,659 | €410,931 | +€89,272 | +27.8% |
| Fixed assets | 21/28 | €94,008 | €128,046 | +€34,038 | +36.2% |
| Tangible fixed assets | 22/27 | €94,008 | €128,046 | +€34,038 | +36.2% |
| Plant, machinery and equipment | 23 | €41,827 | €37,239 | -€4,588 | -11.0% |
| Furniture and vehicles | 24 | €3,351 | €49,706 | +€46,355 | +1,383% |
| Other tangible fixed assets | 26 | €48,831 | €41,101 | -€7,729 | -15.8% |
| Current assets | 29/58 | €227,651 | €282,885 | +€55,234 | +24.3% |
| Stocks and contracts in progress | 3 | €6,896 | €20,480 | +€13,584 | +197% |
| Stocks | 30/36 | €6,896 | €20,480 | +€13,584 | +197% |
| Amounts receivable within one year | 40/41 | €82,994 | €110,965 | +€27,971 | +33.7% |
| Trade receivables | 40 | €69,948 | €107,644 | +€37,696 | +53.9% |
| Other amounts receivable | 41 | €13,046 | €3,321 | -€9,725 | -74.5% |
| Current investments | 50/53 | €0 | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €133,757 | €97,919 | -€35,838 | -26.8% |
| Deferred charges and accrued income | 490/1 | €4,005 | €3,522 | -€483 | -12.1% |
| Total equity and liabilities | 10/49 | €321,659 | €410,931 | +€89,272 | +27.8% |
| Equity | 10/15 | €281,545 | €346,869 | +€65,324 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €262,945 | €328,269 | +€65,324 | +24.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,157 | €9,157 | = | 0.0% |
| Distributable reserves | 133 | €253,788 | €319,112 | +€65,324 | +25.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,114 | €64,062 | +€23,948 | +59.7% |
| Amounts payable after more than one year | 17 | €0 | €27,339 | +€27,339 | |
| Financial debts | 170/4 | €0 | €27,339 | +€27,339 | |
| Amounts payable within one year | 42/48 | €40,114 | €34,591 | -€5,523 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €1,217 | €7,674 | +€6,456 | +530% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,657 | €4,791 | -€12,866 | -72.9% |
| Suppliers | 440/4 | €17,657 | €4,791 | -€12,866 | -72.9% |
| Taxes, remuneration and social security | 45 | €7,735 | €9,933 | +€2,198 | +28.4% |
| Taxes | 450/3 | €4,735 | €9,933 | +€5,198 | +110% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €13,505 | €12,193 | -€1,312 | -9.7% |
| Accrued charges and deferred income | 492/3 | €0 | €2,132 | +€2,132 | |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,073 | €30,871 | +€798 | +2.7% |
| Other operating charges | 640/8 | €1,488 | €1,240 | -€249 | -16.7% |
| Gross operating margin | 9900 | €58,816 | €125,828 | +€67,013 | +114% |
| Operating profit (loss) | 9901 | €27,254 | €93,717 | +€66,463 | +244% |
| Financial income | 75/76B | €4,808 | €6,645 | +€1,837 | +38.2% |
| Recurring financial income | 75 | €4,808 | €6,645 | +€1,837 | +38.2% |
| Financial charges | 65/66B | €1,036 | €2,980 | +€1,944 | +188% |
| Recurring financial charges | 65 | €1,036 | €2,980 | +€1,944 | +188% |
| Profit (loss) for the period before taxes | 9903 | €31,027 | €97,383 | +€66,356 | +214% |
| Income taxes | 67/77 | €11,223 | €32,059 | +€20,836 | +186% |
| Profit (loss) for the period | 9904 | €19,804 | €65,324 | +€45,520 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €19,804 | €65,324 | +€45,520 | +230% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.