DUPONT BROOD: 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.
DUPONT BROOD
Largest movements
- Tangible fixed assets +€55,299
up €55,299 (+4.9%), from €1.1m to €1.2m
of which Land and buildings: +€56,442
- Receivables within one year -€41,472
down €41,472 (-65.4%), from €63,419 to €21,947
of which Trade receivables: -€42,827
- Cash +€24,962
up €24,962 (+118%), from €21,200 to €46,162
mainly Depreciation (+€85,443) and Receivables within one year (+€41,472)
- Other debts +€40,474
up €40,474 (+2.7%), from €1.5m to €1.5m
- Trade debts -€13,746
down €13,746 (-34.6%), from €39,741 to €25,995
- Gross operating margin +€137,573
up €137,573 (+233%), from €58,947 to €196,520
- Staff costs +€66,811
up €66,811 (+249%), from €26,832 to €93,644
- Depreciation +€6,718
up €6,718 (+8.5%), from €78,725 to €85,443
- Other operating charges +€5,198
up €5,198 (+139%), from €3,742 to €8,941
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 | €1,205,633 | €1,244,957 | +€39,323 | +3.3% |
| Fixed assets | 21/28 | €1,120,924 | €1,176,201 | +€55,278 | +4.9% |
| Intangible fixed assets | 21 | €956 | €935 | -€21 | -2.2% |
| Tangible fixed assets | 22/27 | €1,119,967 | €1,175,266 | +€55,299 | +4.9% |
| Land and buildings | 22 | €994,671 | €1,051,113 | +€56,442 | +5.7% |
| Plant, machinery and equipment | 23 | €118,502 | €116,946 | -€1,556 | -1.3% |
| Furniture and vehicles | 24 | €6,794 | €7,207 | +€413 | +6.1% |
| Current assets | 29/58 | €84,710 | €68,755 | -€15,955 | -18.8% |
| Stocks and contracts in progress | 3 | - | €263 | +€263 | |
| Stocks | 30/36 | - | €263 | +€263 | |
| Amounts receivable within one year | 40/41 | €63,419 | €21,947 | -€41,472 | -65.4% |
| Trade receivables | 40 | €63,334 | €20,507 | -€42,827 | -67.6% |
| Other amounts receivable | 41 | €86 | €1,440 | +€1,355 | +1,583% |
| Cash at bank and in hand | 54/58 | €21,200 | €46,162 | +€24,962 | +118% |
| Deferred charges and accrued income | 490/1 | €90 | €384 | +€293 | +324% |
| Total equity and liabilities | 10/49 | €1,205,633 | €1,244,957 | +€39,323 | +3.3% |
| Equity | 10/15 | -€322,454 | -€317,631 | +€4,823 | +1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€422,454 | -€417,631 | +€4,823 | +1.1% |
| Amounts payable | 17/49 | €1,528,087 | €1,562,588 | +€34,501 | +2.3% |
| Amounts payable after more than one year | 17 | €1,380 | €1,380 | = | 0.0% |
| Other amounts payable | 178/9 | €1,380 | €1,380 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,526,707 | €1,561,208 | +€34,501 | +2.3% |
| Trade debts | 44 | €39,741 | €25,995 | -€13,746 | -34.6% |
| Suppliers | 440/4 | €39,741 | €25,995 | -€13,746 | -34.6% |
| Taxes, remuneration and social security | 45 | €7,012 | €14,784 | +€7,772 | +111% |
| Taxes | 450/3 | €805 | €6,590 | +€5,785 | +718% |
| Remuneration and social security | 454/9 | €6,206 | €8,194 | +€1,987 | +32.0% |
| Other amounts payable | 47/48 | €1,479,955 | €1,520,428 | +€40,474 | +2.7% |
| Remuneration, social security and pensions | 62 | €26,832 | €93,644 | +€66,811 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,725 | €85,443 | +€6,718 | +8.5% |
| Other operating charges | 640/8 | €3,742 | €8,941 | +€5,198 | +139% |
| Non-recurring operating charges | 66A | €11,456 | €0 | -€11,456 | -100% |
| Gross operating margin | 9900 | €58,947 | €196,520 | +€137,573 | +233% |
| Operating profit (loss) | 9901 | -€61,809 | €8,492 | +€70,301 | |
| Financial income | 75/76B | €17 | €45 | +€28 | +164% |
| Recurring financial income | 75 | €17 | €45 | +€28 | +164% |
| Financial charges | 65/66B | €2,506 | €3,746 | +€1,240 | +49.5% |
| Recurring financial charges | 65 | €2,506 | €3,746 | +€1,240 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€64,298 | €4,791 | +€69,090 | |
| Income taxes | 67/77 | €156 | -€31 | -€187 | |
| Profit (loss) for the period | 9904 | -€64,454 | €4,823 | +€69,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,454 | €4,823 | +€69,276 |
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 15 October 2026 via checked.be.