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DUPRO PROJECTS: 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.

What changed

DUPRO PROJECTS

BE 0459.987.064
NACE 56.301, Cafés and bars
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€125,224
2023 · -€94,444+€219,669
Equity
€191,069
2023 · €65,845+€125,224
Cash
€6,692
2023 · €11,832-€5,140
Balance sheet total
€553,815
2023 · €447,256+€106,559

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€135,256

    up €135,256 (+43.5%), from €311,229 to €446,485

    of which Land and buildings: +€119,098

  • Stocks and contracts -€26,220

    down €26,220 (-61.7%), from €42,522 to €16,302

    of which Contracts in progress: -€16,980

  • Receivables within one year +€12,120

    up €12,120 (+37.9%), from €31,973 to €44,092

    of which Trade receivables: +€13,816

Equity and liabilities
  • Profit (loss) carried forward +€125,224

    up €125,224 (+265.0%), from €47,253 to €172,477

  • Debts after one year -€63,792

    down €63,792 (-79.9%), from €79,792 to €16,000

  • Tax, wage and social debts +€60,891

    up €60,891 (+116.3%), from €52,357 to €113,249

    of which Taxes: +€52,668

  • Trade debts -€10,048

    down €10,048 (-5.3%), from €191,287 to €181,240

  • Current portion of long-term debt -€7,540

    down €7,540 (-26.5%), from €28,504 to €20,964

Income statement
  • Gross operating margin +€285,226

    up €285,226 (+60.2%), from €473,958 to €759,184

  • Staff costs +€46,210

    up €46,210 (+10.7%), from €431,056 to €477,266

  • Taxes +€28,242

    up €28,242 (+10676.8%), from €265 to €28,507

  • Other operating charges +€20,399

    up €20,399 (+93.1%), from €21,915 to €42,314

  • Depreciation -€14,934

    down €14,934 (-16.2%), from €92,271 to €77,338

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€94,444
Gross operating margin +€285,226
Staff costs -€46,210
Depreciation +€14,934
Other operating charges -€20,399
Financial income +€6,416
Financial charges +€7,944
Taxes -€28,242
Result 2024 €125,224

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€278,863
Investment -€208,594
Financing -€75,409
Cash 2023 €11,832
Net result for the year +€125,224
Depreciation +€77,338
Stocks and contracts +€26,220
Receivables within one year -€12,120
Deferred charges and accrued income +€5,456
Trade debts -€10,048
Tax, wage and social debts +€60,891
Other debts +€5,901
Investment in fixed assets (net) -€208,594
Debts after one year -€63,792
Current portion of long-term debt -€7,540
Short-term financial debts -€4,077
Cash 2024 €6,692
Every line side by side 49 lines
Line Code 2023 2024 Change %
Total assets 20/58 €447,256 €553,815 +€106,559 +23.8%
Fixed assets 21/28 €348,237 €479,493 +€131,256 +37.7%
Intangible fixed assets 21 €8,000 €4,000 -€4,000 -50.0%
Tangible fixed assets 22/27 €311,229 €446,485 +€135,256 +43.5%
Land and buildings 22 €174,337 €293,434 +€119,098 +68.3%
Plant, machinery and equipment 23 €45,160 €39,892 -€5,268 -11.7%
Furniture and vehicles 24 €69,710 €93,986 +€24,276 +34.8%
Other tangible fixed assets 26 €22,022 €19,172 -€2,851 -12.9%
Financial fixed assets 28 €29,008 €29,008 = 0.0%
Current assets 29/58 €99,018 €74,322 -€24,696 -24.9%
Stocks and contracts in progress 3 €42,522 €16,302 -€26,220 -61.7%
Stocks 30/36 €25,542 €16,302 -€9,240 -36.2%
Contracts in progress 37 €16,980 - -€16,980
Amounts receivable within one year 40/41 €31,973 €44,092 +€12,120 +37.9%
Trade receivables 40 €4,503 €18,319 +€13,816 +306.8%
Other amounts receivable 41 €27,470 €25,774 -€1,696 -6.2%
Cash at bank and in hand 54/58 €11,832 €6,692 -€5,140 -43.4%
Deferred charges and accrued income 490/1 €12,692 €7,236 -€5,456 -43.0%
Total equity and liabilities 10/49 €447,256 €553,815 +€106,559 +23.8%
Equity 10/15 €65,845 €191,069 +€125,224 +190.2%
Contributions 10/11 €18,592 €18,592 = 0.0%
Profit (loss) carried forward 14 €47,253 €172,477 +€125,224 +265.0%
Amounts payable 17/49 €381,411 €362,746 -€18,665 -4.9%
Amounts payable after more than one year 17 €79,792 €16,000 -€63,792 -79.9%
Financial debts 170/4 €79,792 €16,000 -€63,792 -79.9%
Amounts payable within one year 42/48 €301,618 €346,746 +€45,128 +15.0%
Current portion of amounts payable after more than one year 42 €28,504 €20,964 -€7,540 -26.5%
Financial debts 43 €22,172 €18,095 -€4,077 -18.4%
Credit institutions 430/8 €22,172 €18,095 -€4,077 -18.4%
Trade debts 44 €191,287 €181,240 -€10,048 -5.3%
Suppliers 440/4 €191,287 €181,240 -€10,048 -5.3%
Taxes, remuneration and social security 45 €52,357 €113,249 +€60,891 +116.3%
Taxes 450/3 €25,000 €77,668 +€52,668 +210.7%
Remuneration and social security 454/9 €27,357 €35,580 +€8,223 +30.1%
Other amounts payable 47/48 €7,297 €13,198 +€5,901 +80.9%
Non-recurring operating income 76A - €34,000 +€34,000
Remuneration, social security and pensions 62 €431,056 €477,266 +€46,210 +10.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €92,271 €77,338 -€14,934 -16.2%
Other operating charges 640/8 €21,915 €42,314 +€20,399 +93.1%
Gross operating margin 9900 €473,958 €759,184 +€285,226 +60.2%
Operating profit (loss) 9901 -€71,284 €162,267 +€233,551
Financial income 75/76B €36 €6,452 +€6,416 +17749.2%
Recurring financial income 75 €36 €6,452 +€6,416 +17749.2%
Financial charges 65/66B €22,932 €14,988 -€7,944 -34.6%
Recurring financial charges 65 €22,932 €14,988 -€7,944 -34.6%
Profit (loss) for the period before taxes 9903 -€94,180 €153,731 +€247,911
Income taxes 67/77 €265 €28,507 +€28,242 +10676.8%
Profit (loss) for the period 9904 -€94,444 €125,224 +€219,669
Profit (loss) for the period to be appropriated 9905 -€94,444 €125,224 +€219,669

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.