DUPLI - COPIE: 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.
DUPLI - COPIE
Largest movements
- Receivables within one year -€8,894
down €8,894 (-30.3%), from €29,313 to €20,418
of which Other amounts receivable: -€9,461
- Tangible fixed assets -€8,679
down €8,679 (-28.4%), from €30,516 to €21,837
- Cash -€4,945
down €4,945 (-9.0%), from €54,718 to €49,773
mainly Debts after one year (-€12,000) and Trade debts (-€5,421)
- Stocks and contracts +€2,530
up €2,530 (+14.5%), from €17,458 to €19,987
- Debts after one year -€12,000
no longer reported in 2025 (was €12,000)
- Trade debts -€5,421
down €5,421 (-51.3%), from €10,568 to €5,147
- Reserves -€3,600
down €3,600 (-6.5%), from €55,000 to €51,400
- Tax, wage and social debts +€3,217
up €3,217 (+19.3%), from €16,632 to €19,849
of which Taxes: +€2,913
- Current portion of long-term debt -€3,033
no longer reported in 2025 (was €3,033)
- Depreciation -€6,923
down €6,923 (-44.4%), from €15,602 to €8,679
- Gross operating margin -€5,892
down €5,892 (-5.1%), from €116,410 to €110,518
- Staff costs +€4,674
up €4,674 (+4.9%), from €95,792 to €100,467
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 | €135,010 | €113,852 | -€21,158 | -15.7% |
| Fixed assets | 21/28 | €31,452 | €22,773 | -€8,679 | -27.6% |
| Tangible fixed assets | 22/27 | €30,516 | €21,837 | -€8,679 | -28.4% |
| Land and buildings | 22 | €23,058 | €19,087 | -€3,972 | -17.2% |
| Plant, machinery and equipment | 23 | €5,490 | €2,530 | -€2,960 | -53.9% |
| Furniture and vehicles | 24 | €1,969 | €221 | -€1,748 | -88.8% |
| Financial fixed assets | 28 | €936 | €936 | = | 0.0% |
| Current assets | 29/58 | €103,558 | €91,079 | -€12,479 | -12.1% |
| Stocks and contracts in progress | 3 | €17,458 | €19,987 | +€2,530 | +14.5% |
| Stocks | 30/36 | €17,458 | €19,987 | +€2,530 | +14.5% |
| Amounts receivable within one year | 40/41 | €29,313 | €20,418 | -€8,894 | -30.3% |
| Trade receivables | 40 | €16,481 | €17,047 | +€566 | +3.4% |
| Other amounts receivable | 41 | €12,832 | €3,372 | -€9,461 | -73.7% |
| Cash at bank and in hand | 54/58 | €54,718 | €49,773 | -€4,945 | -9.0% |
| Deferred charges and accrued income | 490/1 | €2,070 | €900 | -€1,170 | -56.5% |
| Total equity and liabilities | 10/49 | €135,010 | €113,852 | -€21,158 | -15.7% |
| Equity | 10/15 | €92,777 | €88,856 | -€3,921 | -4.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €55,000 | €51,400 | -€3,600 | -6.5% |
| Distributable reserves | 133 | €55,000 | €51,400 | -€3,600 | -6.5% |
| Profit (loss) carried forward | 14 | €593 | €272 | -€321 | -54.1% |
| Amounts payable | 17/49 | €42,232 | €24,995 | -€17,237 | -40.8% |
| Amounts payable after more than one year | 17 | €12,000 | - | -€12,000 | |
| Other amounts payable | 178/9 | €12,000 | - | -€12,000 | |
| Amounts payable within one year | 42/48 | €30,232 | €24,995 | -€5,237 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €3,033 | - | -€3,033 | |
| Trade debts | 44 | €10,568 | €5,147 | -€5,421 | -51.3% |
| Suppliers | 440/4 | €10,568 | €5,147 | -€5,421 | -51.3% |
| Taxes, remuneration and social security | 45 | €16,632 | €19,849 | +€3,217 | +19.3% |
| Taxes | 450/3 | €3,276 | €6,189 | +€2,913 | +88.9% |
| Remuneration and social security | 454/9 | €13,356 | €13,660 | +€303 | +2.3% |
| Non-recurring operating income | 76A | €383 | - | -€383 | |
| Remuneration, social security and pensions | 62 | €95,792 | €100,467 | +€4,674 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,602 | €8,679 | -€6,923 | -44.4% |
| Other operating charges | 640/8 | €4,427 | €4,463 | +€37 | +0.8% |
| Non-recurring operating charges | 66A | €631 | - | -€631 | |
| Gross operating margin | 9900 | €116,410 | €110,518 | -€5,892 | -5.1% |
| Operating profit (loss) | 9901 | -€43 | -€3,092 | -€3,049 | -7,159% |
| Financial income | 75/76B | €266 | €357 | +€91 | +34.3% |
| Recurring financial income | 75 | €266 | €357 | +€91 | +34.3% |
| Financial charges | 65/66B | €695 | €578 | -€117 | -16.9% |
| Recurring financial charges | 65 | €695 | €578 | -€117 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€472 | -€3,313 | -€2,841 | -602% |
| Income taxes | 67/77 | €1,647 | €608 | -€1,038 | -63.1% |
| Profit (loss) for the period | 9904 | -€2,119 | -€3,921 | -€1,802 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,119 | -€3,921 | -€1,802 | -85.1% |
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 20 October 2026 via checked.be.