E. DUPONT: what changed
E. DUPONT
Largest movements
- Cash -€12,214
down €12,214 (-12.5%), from €97,742 to €85,528
mainly Tax, wage and social debts (-€12,665) and Receivables within one year (-€11,755)
- Receivables within one year +€11,755
up €11,755 (+65.6%), from €17,927 to €29,682
of which Other amounts receivable: +€14,579
- Tangible fixed assets +€1,743
up €1,743 (+43.6%), from €3,995 to €5,738
- Tax, wage and social debts -€12,665
down €12,665 (-96.0%), from €13,195 to €530
- Reserves +€11,909
up €11,909 (+13.3%), from €89,845 to €101,754
- Profit (loss) carried forward +€2,743
up €2,743, from -€2,743 to €0
- Gross operating margin -€44,930
down €44,930 (-63.4%), from €70,894 to €25,963
- Taxes -€14,432
down €14,432 (-65.0%), from €22,197 to €7,766
- Depreciation +€849
up €849 (+49.6%), from €1,711 to €2,560
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,189 | €121,554 | +€1,365 | +1.1% |
| Fixed assets | 21/28 | €3,995 | €5,738 | +€1,743 | +43.6% |
| Tangible fixed assets | 22/27 | €3,995 | €5,738 | +€1,743 | +43.6% |
| Furniture and vehicles | 24 | €3,995 | €5,738 | +€1,743 | +43.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €116,194 | €115,816 | -€378 | -0.3% |
| Amounts receivable within one year | 40/41 | €17,927 | €29,682 | +€11,755 | +65.6% |
| Trade receivables | 40 | €15,127 | €12,302 | -€2,825 | -18.7% |
| Other amounts receivable | 41 | €2,800 | €17,379 | +€14,579 | +521% |
| Cash at bank and in hand | 54/58 | €97,742 | €85,528 | -€12,214 | -12.5% |
| Deferred charges and accrued income | 490/1 | €525 | €607 | +€82 | +15.6% |
| Total equity and liabilities | 10/49 | €120,189 | €121,554 | +€1,365 | +1.1% |
| Equity | 10/15 | €105,694 | €120,346 | +€14,651 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,845 | €101,754 | +€11,909 | +13.3% |
| Distributable reserves | 133 | €89,845 | €101,754 | +€11,909 | +13.3% |
| Profit (loss) carried forward | 14 | -€2,743 | €0 | +€2,743 | |
| Amounts payable | 17/49 | €14,495 | €1,208 | -€13,286 | -91.7% |
| Amounts payable within one year | 42/48 | €14,495 | €1,208 | -€13,286 | -91.7% |
| Financial debts | 43 | €30 | €14 | -€16 | -52.9% |
| Credit institutions | 430/8 | €30 | €14 | -€16 | -52.9% |
| Trade debts | 44 | €1,270 | €664 | -€606 | -47.7% |
| Suppliers | 440/4 | €1,270 | €664 | -€606 | -47.7% |
| Taxes, remuneration and social security | 45 | €13,195 | €530 | -€12,665 | -96.0% |
| Taxes | 450/3 | €13,195 | €530 | -€12,665 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €2,560 | +€849 | +49.6% |
| Other operating charges | 640/8 | €1,095 | €692 | -€403 | -36.8% |
| Gross operating margin | 9900 | €70,894 | €25,963 | -€44,930 | -63.4% |
| Operating profit (loss) | 9901 | €68,087 | €22,711 | -€45,376 | -66.6% |
| Financial income | 75/76B | €23 | €4 | -€19 | -83.3% |
| Recurring financial income | 75 | €23 | €4 | -€19 | -83.3% |
| Financial charges | 65/66B | €304 | €328 | +€24 | +7.9% |
| Recurring financial charges | 65 | €304 | €328 | +€24 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €67,807 | €22,387 | -€45,420 | -67.0% |
| Income taxes | 67/77 | €22,197 | €7,766 | -€14,432 | -65.0% |
| Profit (loss) for the period | 9904 | €45,609 | €14,621 | -€30,988 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,609 | €14,621 | -€30,988 | -67.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.