Duplan: what changed
Two fiscal 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.
Duplan
Largest movements
- Cash -€3,251
down €3,251 (-14.0%), from €23,211 to €19,960
mainly Deferred charges and accrued income (-€3,158) and Net result for the year (-€502)
- Deferred charges and accrued income +€3,158
up €3,158 (+101.6%), from €3,109 to €6,267
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€665
down €665 (-59.5%), from -€1,118 to -€1,783
- Other operating charges +€517
up €517 (+40.3%), from €1,284 to €1,801
- Financial income +€50
up €50 (+1.6%), from €3,109 to €3,159
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 | €98,486 | €98,014 | -€472 | -0.5% |
| Fixed assets | 21/28 | €14,402 | €14,402 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,371 | €14,371 | = | 0.0% |
| Land and buildings | 22 | €14,371 | €14,371 | = | 0.0% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €84,084 | €83,612 | -€472 | -0.6% |
| Amounts receivable within one year | 40/41 | €57,764 | €57,385 | -€379 | -0.7% |
| Other amounts receivable | 41 | €57,764 | €57,385 | -€379 | -0.7% |
| Cash at bank and in hand | 54/58 | €23,211 | €19,960 | -€3,251 | -14.0% |
| Deferred charges and accrued income | 490/1 | €3,109 | €6,267 | +€3,158 | +101.6% |
| Total equity and liabilities | 10/49 | €98,486 | €98,014 | -€472 | -0.5% |
| Equity | 10/15 | €97,656 | €97,154 | -€502 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €85,921 | €85,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €84,062 | €84,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,857 | -€7,359 | -€502 | -7.3% |
| Amounts payable | 17/49 | €830 | €860 | +€30 | +3.6% |
| Amounts payable within one year | 42/48 | €830 | €860 | +€30 | +3.6% |
| Trade debts | 44 | €830 | €860 | +€30 | +3.6% |
| Suppliers | 440/4 | €830 | €860 | +€30 | +3.6% |
| Other operating charges | 640/8 | €1,284 | €1,801 | +€517 | +40.3% |
| Gross operating margin | 9900 | -€1,118 | -€1,783 | -€665 | -59.5% |
| Operating profit (loss) | 9901 | -€2,402 | -€3,584 | -€1,182 | -49.2% |
| Financial income | 75/76B | €3,109 | €3,159 | +€50 | +1.6% |
| Recurring financial income | 75 | €3,109 | €3,159 | +€50 | +1.6% |
| Financial charges | 65/66B | €60 | €77 | +€17 | +28.3% |
| Recurring financial charges | 65 | €60 | €77 | +€17 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €647 | -€502 | -€1,149 | |
| Profit (loss) for the period | 9904 | €647 | -€502 | -€1,149 | |
| Profit (loss) for the period to be appropriated | 9905 | €647 | -€502 | -€1,149 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.