DUPRET INVEST: 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.
DUPRET INVEST
Largest movements
- Cash +€3,714
up €3,714 (+20.7%), from €17,946 to €21,660
mainly Tax, wage and social debts (+€17,543) and Trade debts (+€6,812)
- Receivables within one year +€3,241
up €3,241 (+3.9%), from €83,325 to €86,566
of which Trade receivables: +€1,734
- Other debts -€17,915
down €17,915 (-93.2%), from €19,226 to €1,311
- Tax, wage and social debts +€17,543
up €17,543 (+12.8%), from €137,084 to €154,627
of which Remuneration and social security: +€13,823
- Trade debts +€6,812
up €6,812 (+43.7%), from €15,571 to €22,383
- Staff costs +€28,293
up €28,293 (+46.3%), from €61,151 to €89,444
- Gross operating margin +€13,894
up €13,894 (+15.9%), from €87,353 to €101,247
- Other operating charges +€6,546
up €6,546 (+250%), from €2,620 to €9,166
- Financial charges +€1,748
up €1,748 (+466%), from €375 to €2,123
- Taxes -€1,015
no longer reported in 2025 (was €1,015)
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 | €110,643 | €116,771 | +€6,129 | +5.5% |
| Fixed assets | 21/28 | €9,372 | €8,545 | -€827 | -8.8% |
| Tangible fixed assets | 22/27 | €9,172 | €8,345 | -€827 | -9.0% |
| Land and buildings | 22 | €6,296 | €6,296 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,756 | €2,049 | -€707 | -25.7% |
| Furniture and vehicles | 24 | €119 | - | -€119 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €101,271 | €108,227 | +€6,955 | +6.9% |
| Amounts receivable within one year | 40/41 | €83,325 | €86,566 | +€3,241 | +3.9% |
| Trade receivables | 40 | - | €1,734 | +€1,734 | |
| Other amounts receivable | 41 | €83,325 | €84,832 | +€1,507 | +1.8% |
| Cash at bank and in hand | 54/58 | €17,946 | €21,660 | +€3,714 | +20.7% |
| Total equity and liabilities | 10/49 | €110,643 | €116,771 | +€6,129 | +5.5% |
| Equity | 10/15 | -€61,239 | -€61,550 | -€311 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,839 | -€85,150 | -€311 | -0.4% |
| Amounts payable | 17/49 | €171,881 | €178,321 | +€6,440 | +3.7% |
| Amounts payable within one year | 42/48 | €171,881 | €178,321 | +€6,440 | +3.7% |
| Trade debts | 44 | €15,571 | €22,383 | +€6,812 | +43.7% |
| Suppliers | 440/4 | €15,571 | €22,383 | +€6,812 | +43.7% |
| Taxes, remuneration and social security | 45 | €137,084 | €154,627 | +€17,543 | +12.8% |
| Taxes | 450/3 | €116,798 | €120,517 | +€3,719 | +3.2% |
| Remuneration and social security | 454/9 | €20,286 | €34,110 | +€13,823 | +68.1% |
| Other amounts payable | 47/48 | €19,226 | €1,311 | -€17,915 | -93.2% |
| Remuneration, social security and pensions | 62 | €61,151 | €89,444 | +€28,293 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €827 | +€77 | +10.3% |
| Other operating charges | 640/8 | €2,620 | €9,166 | +€6,546 | +250% |
| Gross operating margin | 9900 | €87,353 | €101,247 | +€13,894 | +15.9% |
| Operating profit (loss) | 9901 | €22,833 | €1,811 | -€21,022 | -92.1% |
| Financial income | 75/76B | €22 | €1 | -€22 | -95.6% |
| Recurring financial income | 75 | €22 | €1 | -€22 | -95.6% |
| Financial charges | 65/66B | €375 | €2,123 | +€1,748 | +466% |
| Recurring financial charges | 65 | €375 | €2,123 | +€1,748 | +466% |
| Profit (loss) for the period before taxes | 9903 | €22,480 | -€311 | -€22,791 | |
| Income taxes | 67/77 | €1,015 | - | -€1,015 | |
| Profit (loss) for the period | 9904 | €21,466 | -€311 | -€21,777 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,466 | -€311 | -€21,777 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.