DUPONT: what changed
DUPONT
Largest movements
- Cash +€111,837
up €111,837 (+26.3%), from €425,578 to €537,415
mainly Current investments (+€100,000) and Receivables within one year (+€53,630)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€53,630
down €53,630 (-40.6%), from €132,245 to €78,615
of which Trade receivables: -€46,313
- Intangible fixed assets +€23,798
new in 2025: €23,798
- Tangible fixed assets -€21,266
down €21,266 (-12.7%), from €168,047 to €146,781
of which Furniture and vehicles: -€14,290
- Profit (loss) carried forward -€50,062
down €50,062 (-8.5%), from €588,689 to €538,628
- Tax, wage and social debts +€26,484
up €26,484 (+97.9%), from €27,055 to €53,539
of which Taxes: +€21,583
- Trade debts -€20,477
no longer reported in 2025 (was €20,477)
- Taxes +€21,583
up €21,583 (+4,972%), from €434 to €22,017
- Staff costs +€13,798
up €13,798 (+12.4%), from €111,410 to €125,208
- Depreciation +€7,075
up €7,075 (+33.3%), from €21,266 to €28,341
- Gross operating margin -€4,334
down €4,334 (-3.2%), from €136,305 to €131,971
- Financial income -€1,698
down €1,698 (-90.1%), from €1,886 to €187
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 | €880,090 | €839,935 | -€40,155 | -4.6% |
| Fixed assets | 21/28 | €178,590 | €181,122 | +€2,532 | +1.4% |
| Intangible fixed assets | 21 | - | €23,798 | +€23,798 | |
| Tangible fixed assets | 22/27 | €168,047 | €146,781 | -€21,266 | -12.7% |
| Land and buildings | 22 | €122,510 | €115,533 | -€6,977 | -5.7% |
| Furniture and vehicles | 24 | €45,537 | €31,248 | -€14,290 | -31.4% |
| Financial fixed assets | 28 | €10,543 | €10,543 | = | 0.0% |
| Current assets | 29/58 | €701,499 | €658,813 | -€42,687 | -6.1% |
| Stocks and contracts in progress | 3 | €43,676 | €42,783 | -€894 | -2.0% |
| Stocks | 30/36 | €43,676 | €42,783 | -€894 | -2.0% |
| Amounts receivable within one year | 40/41 | €132,245 | €78,615 | -€53,630 | -40.6% |
| Trade receivables | 40 | €114,687 | €68,373 | -€46,313 | -40.4% |
| Other amounts receivable | 41 | €17,558 | €10,242 | -€7,317 | -41.7% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €425,578 | €537,415 | +€111,837 | +26.3% |
| Total equity and liabilities | 10/49 | €880,090 | €839,935 | -€40,155 | -4.6% |
| Equity | 10/15 | €825,610 | €775,548 | -€50,062 | -6.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €174,947 | €174,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €588,689 | €538,628 | -€50,062 | -8.5% |
| Amounts payable | 17/49 | €54,480 | €64,386 | +€9,907 | +18.2% |
| Amounts payable after more than one year | 17 | €2,192 | €2,192 | = | 0.0% |
| Other amounts payable | 178/9 | €2,192 | €2,192 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,287 | €62,194 | +€9,907 | +18.9% |
| Trade debts | 44 | €20,477 | - | -€20,477 | |
| Suppliers | 440/4 | €20,477 | - | -€20,477 | |
| Taxes, remuneration and social security | 45 | €27,055 | €53,539 | +€26,484 | +97.9% |
| Taxes | 450/3 | €434 | €22,017 | +€21,583 | +4,972% |
| Remuneration and social security | 454/9 | €26,621 | €31,521 | +€4,901 | +18.4% |
| Other amounts payable | 47/48 | €4,755 | €8,655 | +€3,900 | +82.0% |
| Non-recurring operating income | 76A | €69 | €3,140 | +€3,071 | +4,442% |
| Remuneration, social security and pensions | 62 | €111,410 | €125,208 | +€13,798 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,266 | €28,341 | +€7,075 | +33.3% |
| Other operating charges | 640/8 | €6,298 | €6,427 | +€129 | +2.1% |
| Gross operating margin | 9900 | €136,305 | €131,971 | -€4,334 | -3.2% |
| Operating profit (loss) | 9901 | -€2,669 | -€28,005 | -€25,337 | -949% |
| Financial income | 75/76B | €1,886 | €187 | -€1,698 | -90.1% |
| Recurring financial income | 75 | €1,886 | €187 | -€1,698 | -90.1% |
| Financial charges | 65/66B | €248 | €226 | -€22 | -9.0% |
| Recurring financial charges | 65 | €248 | €226 | -€22 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,031 | -€28,044 | -€27,013 | -2,619% |
| Income taxes | 67/77 | €434 | €22,017 | +€21,583 | +4,972% |
| Profit (loss) for the period | 9904 | -€1,465 | -€50,062 | -€48,596 | -3,316% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,465 | -€50,062 | -€48,596 | -3,316% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.