DUPIL: 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.
DUPIL
Largest movements
- Tangible fixed assets -€11,520
down €11,520 (-38.4%), from €29,991 to €18,471
- Receivables within one year +€5,363
up €5,363 (+1,194%), from €449 to €5,812
- Cash +€2,566
up €2,566 (+37.5%), from €6,838 to €9,404
mainly Trade debts (+€20,352) and Depreciation (+€11,520)
- Stocks and contracts +€1,431
up €1,431 (+35.7%), from €4,005 to €5,436
- Trade debts +€20,352
up €20,352 (+39.6%), from €51,413 to €71,765
- Profit (loss) carried forward -€8,321
down €8,321 (-16.2%), from -€51,394 to -€59,715
- Accrued charges and deferred income -€7,067
down €7,067 (-50.3%), from €14,042 to €6,975
- Tax, wage and social debts -€6,914
down €6,914 (-29.7%), from €23,255 to €16,341
of which Taxes: -€7,432
- Turnover -€29,386
down €29,386 (-7.7%), from €383,245 to €353,859
- Purchases and services -€15,370
down €15,370 (-5.0%), from €307,389 to €292,019
- Staff costs +€8,383
up €8,383 (+17.6%), from €47,496 to €55,879
- Gross operating margin -€4,192
down €4,192 (-5.5%), from €75,855 to €71,663
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 | €43,516 | €41,566 | -€1,950 | -4.5% |
| Fixed assets | 21/28 | €29,991 | €18,471 | -€11,520 | -38.4% |
| Tangible fixed assets | 22/27 | €29,991 | €18,471 | -€11,520 | -38.4% |
| Plant, machinery and equipment | 23 | €29,991 | €18,471 | -€11,520 | -38.4% |
| Current assets | 29/58 | €13,525 | €23,095 | +€9,570 | +70.8% |
| Stocks and contracts in progress | 3 | €4,005 | €5,436 | +€1,431 | +35.7% |
| Stocks | 30/36 | €4,005 | €5,436 | +€1,431 | +35.7% |
| Amounts receivable within one year | 40/41 | €449 | €5,812 | +€5,363 | +1,194% |
| Other amounts receivable | 41 | €449 | €5,812 | +€5,363 | +1,194% |
| Cash at bank and in hand | 54/58 | €6,838 | €9,404 | +€2,566 | +37.5% |
| Deferred charges and accrued income | 490/1 | €2,233 | €2,443 | +€210 | +9.4% |
| Total equity and liabilities | 10/49 | €43,516 | €41,566 | -€1,950 | -4.5% |
| Equity | 10/15 | -€45,194 | -€53,515 | -€8,321 | -18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,394 | -€59,715 | -€8,321 | -16.2% |
| Amounts payable | 17/49 | €88,710 | €95,081 | +€6,371 | +7.2% |
| Amounts payable within one year | 42/48 | €74,668 | €88,106 | +€13,438 | +18.0% |
| Trade debts | 44 | €51,413 | €71,765 | +€20,352 | +39.6% |
| Suppliers | 440/4 | €51,413 | €71,765 | +€20,352 | +39.6% |
| Taxes, remuneration and social security | 45 | €23,255 | €16,341 | -€6,914 | -29.7% |
| Taxes | 450/3 | €16,578 | €9,146 | -€7,432 | -44.8% |
| Remuneration and social security | 454/9 | €6,677 | €7,195 | +€518 | +7.8% |
| Accrued charges and deferred income | 492/3 | €14,042 | €6,975 | -€7,067 | -50.3% |
| Turnover | 70 | €383,245 | €353,859 | -€29,386 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €307,389 | €292,019 | -€15,370 | -5.0% |
| Remuneration, social security and pensions | 62 | €47,496 | €55,879 | +€8,383 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,519 | €11,520 | +€1 | 0.0% |
| Other operating charges | 640/8 | €9,103 | €7,979 | -€1,124 | -12.3% |
| Gross operating margin | 9900 | €75,855 | €71,663 | -€4,192 | -5.5% |
| Operating profit (loss) | 9901 | €7,737 | -€3,715 | -€11,452 | |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €4,884 | €4,686 | -€198 | -4.1% |
| Recurring financial charges | 65 | €4,884 | €4,686 | -€198 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €2,853 | -€8,321 | -€11,174 | |
| Profit (loss) for the period | 9904 | €2,853 | -€8,321 | -€11,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,853 | -€8,321 | -€11,174 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.