DUPUIS PIERRE: 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 PIERRE
Largest movements
- Stocks and contracts -€340,600
no longer reported in 2024 (was €340,600)
- Receivables within one year +€244,919
up €244,919 (+45.3%), from €540,584 to €785,503
of which Trade receivables: +€442,672
- Tangible fixed assets -€84,634
down €84,634 (-27.1%), from €312,023 to €227,389
of which Plant, machinery and equipment: -€76,469
- Cash -€64,050
down €64,050 (-63.3%), from €101,188 to €37,138
mainly Debts after one year (-€403,666) and Receivables within one year (-€244,919)
- Debts after one year -€403,666
down €403,666 (-55.7%), from €724,944 to €321,278
of which Trade debts: -€485,941
- Profit (loss) carried forward +€59,137
up €59,137 (+98.9%), from €59,765 to €118,902
- Trade debts +€48,525
up €48,525 (+10.2%), from €476,195 to €524,720
of which Bills of exchange payable: +€170,213
- Current portion of long-term debt +€35,521
up €35,521 (+236%), from €15,028 to €50,549
- Tax, wage and social debts +€16,056
up €16,056 (+407%), from €3,949 to €20,005
of which Taxes: +€17,585
- Gross operating margin +€46,660
up €46,660 (+27.3%), from €170,738 to €217,398
- Taxes +€16,689
up €16,689 (+341%), from €4,896 to €21,585
- Staff costs -€13,207
down €13,207 (-32.4%), from €40,759 to €27,552
- Financial income -€6,213
down €6,213 (-87.2%), from €7,128 to €915
- Financial charges +€3,152
up €3,152 (+138%), from €2,288 to €5,440
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,881 | €1,057,454 | -€244,427 | -18.8% |
| Fixed assets | 21/28 | €312,386 | €227,689 | -€84,697 | -27.1% |
| Tangible fixed assets | 22/27 | €312,023 | €227,389 | -€84,634 | -27.1% |
| Plant, machinery and equipment | 23 | €278,732 | €202,263 | -€76,469 | -27.4% |
| Furniture and vehicles | 24 | €33,291 | €25,126 | -€8,165 | -24.5% |
| Financial fixed assets | 28 | €363 | €300 | -€63 | -17.4% |
| Current assets | 29/58 | €989,495 | €829,765 | -€159,730 | -16.1% |
| Stocks and contracts in progress | 3 | €340,600 | - | -€340,600 | |
| Stocks | 30/36 | €340,600 | - | -€340,600 | |
| Amounts receivable within one year | 40/41 | €540,584 | €785,503 | +€244,919 | +45.3% |
| Trade receivables | 40 | €226,711 | €669,383 | +€442,672 | +195% |
| Other amounts receivable | 41 | €313,873 | €116,120 | -€197,753 | -63.0% |
| Cash at bank and in hand | 54/58 | €101,188 | €37,138 | -€64,050 | -63.3% |
| Deferred charges and accrued income | 490/1 | €7,123 | €7,123 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €1,301,881 | €1,057,454 | -€244,427 | -18.8% |
| Equity | 10/15 | €81,765 | €140,902 | +€59,137 | +72.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,765 | €118,902 | +€59,137 | +98.9% |
| Amounts payable | 17/49 | €1,220,117 | €916,552 | -€303,565 | -24.9% |
| Amounts payable after more than one year | 17 | €724,944 | €321,278 | -€403,666 | -55.7% |
| Financial debts | 170/4 | €84,528 | €166,804 | +€82,276 | +97.3% |
| Trade debts | 175 | €640,416 | €154,475 | -€485,941 | -75.9% |
| Amounts payable within one year | 42/48 | €495,173 | €595,274 | +€100,101 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €15,028 | €50,549 | +€35,521 | +236% |
| Trade debts | 44 | €476,195 | €524,720 | +€48,525 | +10.2% |
| Suppliers | 440/4 | €153,965 | €32,276 | -€121,689 | -79.0% |
| Bills of exchange payable | 441 | €322,231 | €492,444 | +€170,213 | +52.8% |
| Taxes, remuneration and social security | 45 | €3,949 | €20,005 | +€16,056 | +407% |
| Taxes | 450/3 | - | €17,585 | +€17,585 | |
| Remuneration and social security | 454/9 | €3,949 | €2,420 | -€1,530 | -38.7% |
| Non-recurring operating income | 76A | €45,000 | €40,590 | -€4,410 | -9.8% |
| Remuneration, social security and pensions | 62 | €40,759 | €27,552 | -€13,207 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,972 | €103,004 | +€2,032 | +2.0% |
| Other operating charges | 640/8 | €1,228 | €1,595 | +€367 | +29.9% |
| Gross operating margin | 9900 | €170,738 | €217,398 | +€46,660 | +27.3% |
| Operating profit (loss) | 9901 | €27,779 | €85,247 | +€57,468 | +207% |
| Financial income | 75/76B | €7,128 | €915 | -€6,213 | -87.2% |
| Recurring financial income | 75 | €7,128 | €915 | -€6,213 | -87.2% |
| Financial charges | 65/66B | €2,288 | €5,440 | +€3,152 | +138% |
| Recurring financial charges | 65 | €2,288 | €5,440 | +€3,152 | +138% |
| Profit (loss) for the period before taxes | 9903 | €32,619 | €80,722 | +€48,103 | +147% |
| Income taxes | 67/77 | €4,896 | €21,585 | +€16,689 | +341% |
| Profit (loss) for the period | 9904 | €27,723 | €59,137 | +€31,414 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €27,723 | €59,137 | +€31,414 | +113% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.