DUPUIS CONCEPT: 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.
DUPUIS CONCEPT
Largest movements
- Tangible fixed assets -€25,477
down €25,477 (-3.5%), from €727,089 to €701,612
- Profit (loss) carried forward -€12,492
down €12,492 (-10.9%), from -€114,968 to -€127,460
- Debts after one year -€12,028
down €12,028 (-2.1%), from €572,914 to €560,886
of which Financial debts: -€12,028
- Financial charges -€469
down €469 (-4.5%), from €10,389 to €9,920
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 | €728,812 | €702,723 | -€26,090 | -3.6% |
| Fixed assets | 21/28 | €727,089 | €701,612 | -€25,477 | -3.5% |
| Tangible fixed assets | 22/27 | €727,089 | €701,612 | -€25,477 | -3.5% |
| Land and buildings | 22 | €727,089 | €701,612 | -€25,477 | -3.5% |
| Current assets | 29/58 | €1,723 | €1,111 | -€612 | -35.5% |
| Cash at bank and in hand | 54/58 | €1,723 | €1,111 | -€612 | -35.5% |
| Total equity and liabilities | 10/49 | €728,812 | €702,723 | -€26,090 | -3.6% |
| Equity | 10/15 | €135,032 | €122,540 | -€12,492 | -9.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,968 | -€127,460 | -€12,492 | -10.9% |
| Amounts payable | 17/49 | €593,781 | €580,183 | -€13,598 | -2.3% |
| Amounts payable after more than one year | 17 | €572,914 | €560,886 | -€12,028 | -2.1% |
| Financial debts | 170/4 | €569,814 | €557,786 | -€12,028 | -2.1% |
| Other amounts payable | 178/9 | €3,100 | €3,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,866 | €19,297 | -€1,570 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €18,868 | €19,297 | +€429 | +2.3% |
| Trade debts | 44 | €1,999 | - | -€1,999 | |
| Suppliers | 440/4 | €1,999 | - | -€1,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,477 | €25,477 | = | 0.0% |
| Other operating charges | 640/8 | €2,297 | €2,370 | +€73 | +3.2% |
| Gross operating margin | 9900 | €25,413 | €25,275 | -€138 | -0.5% |
| Operating profit (loss) | 9901 | -€2,361 | -€2,572 | -€211 | -8.9% |
| Financial charges | 65/66B | €10,389 | €9,920 | -€469 | -4.5% |
| Recurring financial charges | 65 | €10,389 | €9,920 | -€469 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,750 | -€12,492 | +€258 | +2.0% |
| Profit (loss) for the period | 9904 | -€12,750 | -€12,492 | +€258 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,750 | -€12,492 | +€258 | +2.0% |
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 9 October 2026 via checked.be.