DUPonIT: what changed
DUPonIT
Largest movements
- Cash -€33,871
down €33,871 (-51.9%), from €65,202 to €31,330
mainly Receivables within one year (-€14,895) and Investment in fixed assets (net) (-€9,691)
- Receivables within one year +€14,895
up €14,895 (+155%), from €9,602 to €24,497
of which Trade receivables: +€18,285
- Current investments +€8,499
new in 2025: €8,499
- Tangible fixed assets +€8,086
up €8,086 (+243%), from €3,332 to €11,418
of which Other tangible fixed assets: +€8,594
- Deferred charges and accrued income -€1,592
down €1,592 (-100%), from €1,592 to €0
- Profit (loss) carried forward -€4,255
down €4,255 (-6.9%), from €61,460 to €57,205
- Other debts -€1,979
down €1,979 (-41.1%), from €4,815 to €2,836
- Tax, wage and social debts +€1,963
up €1,963 (+546%), from €360 to €2,323
- Gross operating margin -€26,372
down €26,372 (-99.4%), from €26,519 to €147
- Taxes -€5,363
down €5,363 (-86.8%), from €6,178 to €815
- Depreciation +€914
up €914 (+132%), from €691 to €1,605
- Other operating charges +€593
up €593 (+404%), from €147 to €740
- Financial income +€398
up €398 (+357%), from €111 to €509
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,727 | €75,745 | -€3,982 | -5.0% |
| Fixed assets | 21/28 | €3,332 | €11,418 | +€8,086 | +243% |
| Tangible fixed assets | 22/27 | €3,332 | €11,418 | +€8,086 | +243% |
| Furniture and vehicles | 24 | €778 | €270 | -€508 | -65.3% |
| Other tangible fixed assets | 26 | €2,554 | €11,148 | +€8,594 | +337% |
| Current assets | 29/58 | €76,395 | €64,327 | -€12,068 | -15.8% |
| Amounts receivable within one year | 40/41 | €9,602 | €24,497 | +€14,895 | +155% |
| Trade receivables | 40 | €5,850 | €24,135 | +€18,285 | +313% |
| Other amounts receivable | 41 | €3,752 | €363 | -€3,390 | -90.3% |
| Current investments | 50/53 | - | €8,499 | +€8,499 | |
| Cash at bank and in hand | 54/58 | €65,202 | €31,330 | -€33,871 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,592 | €0 | -€1,592 | -100% |
| Total equity and liabilities | 10/49 | €79,727 | €75,745 | -€3,982 | -5.0% |
| Equity | 10/15 | €71,460 | €67,205 | -€4,255 | -6.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,460 | €57,205 | -€4,255 | -6.9% |
| Amounts payable | 17/49 | €8,267 | €8,540 | +€273 | +3.3% |
| Amounts payable within one year | 42/48 | €7,701 | €7,723 | +€22 | +0.3% |
| Trade debts | 44 | €2,526 | €2,565 | +€39 | +1.5% |
| Suppliers | 440/4 | €2,526 | €2,565 | +€39 | +1.5% |
| Taxes, remuneration and social security | 45 | €360 | €2,323 | +€1,963 | +546% |
| Taxes | 450/3 | €360 | €2,323 | +€1,963 | +546% |
| Other amounts payable | 47/48 | €4,815 | €2,836 | -€1,979 | -41.1% |
| Accrued charges and deferred income | 492/3 | €566 | €817 | +€251 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €691 | €1,605 | +€914 | +132% |
| Other operating charges | 640/8 | €147 | €740 | +€593 | +404% |
| Gross operating margin | 9900 | €26,519 | €147 | -€26,372 | -99.4% |
| Operating profit (loss) | 9901 | €25,682 | -€2,197 | -€27,879 | |
| Financial income | 75/76B | €111 | €509 | +€398 | +357% |
| Recurring financial income | 75 | €111 | €509 | +€398 | +357% |
| Financial charges | 65/66B | €2,054 | €1,753 | -€301 | -14.7% |
| Recurring financial charges | 65 | €2,054 | €1,753 | -€301 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €23,739 | -€3,440 | -€27,179 | |
| Income taxes | 67/77 | €6,178 | €815 | -€5,363 | -86.8% |
| Profit (loss) for the period | 9904 | €17,560 | -€4,255 | -€21,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,560 | -€4,255 | -€21,816 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.