DUPFIX: 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.
DUPFIX
Largest movements
- Cash -€30,318
down €30,318 (-86.5%), from €35,031 to €4,713
mainly Contributions, distributions and other (-€11,000) and Trade debts (-€6,949)
- Tangible fixed assets -€6,255
down €6,255 (-7.0%), from €88,821 to €82,566
of which Land and buildings: -€3,434
- Deferred charges and accrued income +€3,315
up €3,315 (+194%), from €1,707 to €5,022
- Receivables within one year +€2,609
up €2,609 (+9.0%), from €28,882 to €31,491
of which Other amounts receivable: +€5,556
- Reserves -€16,068
down €16,068 (-24.4%), from €65,829 to €49,761
- Trade debts -€6,949
down €6,949 (-71.4%), from €9,739 to €2,790
- Debts after one year -€6,907
down €6,907 (-16.1%), from €42,880 to €35,973
- Tax, wage and social debts -€5,851
down €5,851 (-21.9%), from €26,712 to €20,861
- Other debts +€5,000
new in 2025: €5,000
- Gross operating margin -€46,632
down €46,632 (-82.5%), from €56,535 to €9,903
- Taxes -€8,355
down €8,355 (-94.0%), from €8,890 to €535
- Depreciation +€2,555
up €2,555 (+27.3%), from €9,354 to €11,909
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 | €154,441 | €123,791 | -€30,650 | -19.8% |
| Fixed assets | 21/28 | €88,821 | €82,566 | -€6,255 | -7.0% |
| Tangible fixed assets | 22/27 | €88,821 | €82,566 | -€6,255 | -7.0% |
| Land and buildings | 22 | €67,530 | €64,096 | -€3,434 | -5.1% |
| Furniture and vehicles | 24 | €21,291 | €18,470 | -€2,821 | -13.2% |
| Current assets | 29/58 | €65,620 | €41,226 | -€24,394 | -37.2% |
| Amounts receivable within one year | 40/41 | €28,882 | €31,491 | +€2,609 | +9.0% |
| Trade receivables | 40 | €28,234 | €25,286 | -€2,947 | -10.4% |
| Other amounts receivable | 41 | €648 | €6,204 | +€5,556 | +857% |
| Cash at bank and in hand | 54/58 | €35,031 | €4,713 | -€30,318 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,707 | €5,022 | +€3,315 | +194% |
| Total equity and liabilities | 10/49 | €154,441 | €123,791 | -€30,650 | -19.8% |
| Equity | 10/15 | €68,329 | €52,261 | -€16,068 | -23.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,829 | €49,761 | -€16,068 | -24.4% |
| Distributable reserves | 133 | €65,829 | €49,761 | -€16,068 | -24.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €86,112 | €71,531 | -€14,582 | -16.9% |
| Amounts payable after more than one year | 17 | €42,880 | €35,973 | -€6,907 | -16.1% |
| Financial debts | 170/4 | €42,880 | €35,973 | -€6,907 | -16.1% |
| Amounts payable within one year | 42/48 | €43,084 | €35,558 | -€7,526 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €6,634 | €6,907 | +€273 | +4.1% |
| Trade debts | 44 | €9,739 | €2,790 | -€6,949 | -71.4% |
| Suppliers | 440/4 | €9,739 | €2,790 | -€6,949 | -71.4% |
| Taxes, remuneration and social security | 45 | €26,712 | €20,861 | -€5,851 | -21.9% |
| Taxes | 450/3 | €26,712 | €20,861 | -€5,851 | -21.9% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €148 | €0 | -€148 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,354 | €11,909 | +€2,555 | +27.3% |
| Other operating charges | 640/8 | €1,525 | €1,391 | -€134 | -8.8% |
| Gross operating margin | 9900 | €56,535 | €9,903 | -€46,632 | -82.5% |
| Operating profit (loss) | 9901 | €45,657 | -€3,397 | -€49,054 | |
| Financial income | 75/76B | €72 | €144 | +€72 | +101% |
| Recurring financial income | 75 | €72 | €144 | +€72 | +101% |
| Financial charges | 65/66B | €1,182 | €1,280 | +€97 | +8.2% |
| Recurring financial charges | 65 | €1,182 | €1,280 | +€97 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €44,546 | -€4,533 | -€49,079 | |
| Income taxes | 67/77 | €8,890 | €535 | -€8,355 | -94.0% |
| Profit (loss) for the period | 9904 | €35,656 | -€5,068 | -€40,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,656 | -€5,068 | -€40,724 |
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.