DUPARCQ: 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.
DUPARCQ
Largest movements
- Receivables within one year -€2,430
down €2,430 (-62.9%), from €3,863 to €1,433
of which Trade receivables: -€2,726
- Deferred charges and accrued income -€831
down €831 (-36.6%), from €2,271 to €1,440
- Cash -€706
down €706 (-29.5%), from €2,391 to €1,686
mainly Net result for the year (-€4,094) and Trade debts (-€274)
- Profit (loss) carried forward -€4,094
down €4,094 (-19.2%), from -€21,313 to -€25,407
- Short-term financial debts +€417
up €417 (+4.8%), from €8,699 to €9,116
- Trade debts -€274
down €274 (-43.5%), from €629 to €355
- Gross operating margin -€2,072
down €2,072 (-247.3%), from -€838 to -€2,910
- Other operating charges +€157
up €157 (+22.0%), from €715 to €872
- Depreciation -€149
no longer reported in 2025 (was €149)
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 | €8,525 | €4,558 | -€3,966 | -46.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €8,525 | €4,558 | -€3,966 | -46.5% |
| Amounts receivable within one year | 40/41 | €3,863 | €1,433 | -€2,430 | -62.9% |
| Trade receivables | 40 | €3,708 | €983 | -€2,726 | -73.5% |
| Other amounts receivable | 41 | €154 | €450 | +€296 | +192.0% |
| Cash at bank and in hand | 54/58 | €2,391 | €1,686 | -€706 | -29.5% |
| Deferred charges and accrued income | 490/1 | €2,271 | €1,440 | -€831 | -36.6% |
| Total equity and liabilities | 10/49 | €8,525 | €4,558 | -€3,966 | -46.5% |
| Equity | 10/15 | -€853 | -€4,947 | -€4,094 | -480.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,313 | -€25,407 | -€4,094 | -19.2% |
| Amounts payable | 17/49 | €9,377 | €9,505 | +€128 | +1.4% |
| Amounts payable within one year | 42/48 | €9,377 | €9,505 | +€128 | +1.4% |
| Financial debts | 43 | €8,699 | €9,116 | +€417 | +4.8% |
| Other loans | 439 | €8,699 | €9,116 | +€417 | +4.8% |
| Trade debts | 44 | €629 | €355 | -€274 | -43.5% |
| Suppliers | 440/4 | €629 | €355 | -€274 | -43.5% |
| Taxes, remuneration and social security | 45 | €49 | €34 | -€15 | -30.6% |
| Taxes | 450/3 | €49 | €34 | -€15 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | - | -€149 | |
| Other operating charges | 640/8 | €715 | €872 | +€157 | +22.0% |
| Gross operating margin | 9900 | -€838 | -€2,910 | -€2,072 | -247.3% |
| Operating profit (loss) | 9901 | -€1,702 | -€3,782 | -€2,080 | -122.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €290 | €312 | +€22 | +7.8% |
| Recurring financial charges | 65 | €290 | €312 | +€22 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,991 | -€4,094 | -€2,103 | -105.6% |
| Profit (loss) for the period | 9904 | -€1,991 | -€4,094 | -€2,103 | -105.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,991 | -€4,094 | -€2,103 | -105.6% |
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 10 October 2026 via checked.be.