DUPRET: 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.
DUPRET
Largest movements
- Receivables within one year +€7,207
up €7,207 (+492.3%), from €1,464 to €8,671
- Deferred charges and accrued income -€844
down €844 (-78.8%), from €1,072 to €227
- Tangible fixed assets -€593
no longer reported in 2025 (was €593)
- Cash -€276
down €276 (-92.2%), from €300 to €23
mainly Trade debts (-€10,214) and Receivables within one year (-€7,207)
- Debts after one year +€17,931
up €17,931 (+41.2%), from €43,539 to €61,470
- Trade debts -€10,214
down €10,214 (-73.3%), from €13,938 to €3,724
- Profit (loss) carried forward -€2,021
down €2,021 (-2.7%), from -€73,711 to -€75,732
- Tax, wage and social debts -€187
down €187 (-12.2%), from €1,530 to €1,344
of which Remuneration and social security: -€785
- Staff costs -€10,758
down €10,758 (-98.3%), from €10,946 to €188
- Gross operating margin -€6,730
down €6,730 (-86.2%), from €7,808 to €1,078
- Depreciation -€5,234
down €5,234 (-89.8%), from €5,827 to €593
- Financial charges -€1,697
down €1,697 (-80.2%), from €2,117 to €420
- Other operating charges +€263
up €263 (+20.3%), from €1,298 to €1,561
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 | €3,557 | €9,066 | +€5,509 | +154.9% |
| Fixed assets | 21/28 | €593 | - | -€593 | |
| Tangible fixed assets | 22/27 | €593 | - | -€593 | |
| Furniture and vehicles | 24 | €593 | - | -€593 | |
| Current assets | 29/58 | €2,964 | €9,066 | +€6,102 | +205.9% |
| Stocks and contracts in progress | 3 | €129 | €144 | +€15 | +11.7% |
| Stocks | 30/36 | €129 | €144 | +€15 | +11.7% |
| Amounts receivable within one year | 40/41 | €1,464 | €8,671 | +€7,207 | +492.3% |
| Trade receivables | 40 | €1,464 | €8,671 | +€7,207 | +492.3% |
| Cash at bank and in hand | 54/58 | €300 | €23 | -€276 | -92.2% |
| Deferred charges and accrued income | 490/1 | €1,072 | €227 | -€844 | -78.8% |
| Total equity and liabilities | 10/49 | €3,557 | €9,066 | +€5,509 | +154.9% |
| Equity | 10/15 | -€55,451 | -€57,472 | -€2,021 | -3.6% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,711 | -€75,732 | -€2,021 | -2.7% |
| Amounts payable | 17/49 | €59,008 | €66,537 | +€7,530 | +12.8% |
| Amounts payable after more than one year | 17 | €43,539 | €61,470 | +€17,931 | +41.2% |
| Other amounts payable | 178/9 | €43,539 | €61,470 | +€17,931 | +41.2% |
| Amounts payable within one year | 42/48 | €15,468 | €5,067 | -€10,401 | -67.2% |
| Trade debts | 44 | €13,938 | €3,724 | -€10,214 | -73.3% |
| Suppliers | 440/4 | €13,938 | €3,724 | -€10,214 | -73.3% |
| Taxes, remuneration and social security | 45 | €1,530 | €1,344 | -€187 | -12.2% |
| Taxes | 450/3 | €745 | €1,344 | +€598 | +80.2% |
| Remuneration and social security | 454/9 | €785 | - | -€785 | |
| Non-recurring operating income | 76A | - | €2,808 | +€2,808 | |
| Remuneration, social security and pensions | 62 | €10,946 | €188 | -€10,758 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €593 | -€5,234 | -89.8% |
| Other operating charges | 640/8 | €1,298 | €1,561 | +€263 | +20.3% |
| Gross operating margin | 9900 | €7,808 | €1,078 | -€6,730 | -86.2% |
| Operating profit (loss) | 9901 | -€10,263 | -€1,264 | +€8,998 | +87.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,117 | €420 | -€1,697 | -80.2% |
| Recurring financial charges | 65 | €2,117 | €420 | -€1,697 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,379 | -€1,684 | +€10,695 | +86.4% |
| Income taxes | 67/77 | €324 | €337 | +€13 | +4.1% |
| Profit (loss) for the period | 9904 | -€12,703 | -€2,021 | +€10,681 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,703 | -€2,021 | +€10,681 | +84.1% |
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 7 October 2026 via checked.be.