Ets DU PONT: 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.
Ets DU PONT
Largest movements
- Cash +€47,494
up €47,494 (+41.9%), from €113,389 to €160,883
mainly Net result for the year (+€50,261) and Other debts (+€36,313)
- Receivables within one year +€3,675
up €3,675 (+43.7%), from €8,416 to €12,091
of which Trade receivables: +€3,917
- Other debts +€36,313
up €36,313 (+368%), from €9,859 to €46,172
- Reserves +€14,828
up €14,828 (+14.7%), from €101,202 to €116,030
of which Distributable reserves: +€16,688
- Trade debts -€5,325
down €5,325 (-55.8%), from €9,547 to €4,222
- Tax, wage and social debts +€3,288
up €3,288 (+79.2%), from €4,152 to €7,440
of which Taxes: +€2,088
- Gross operating margin +€29,866
up €29,866 (+59.5%), from €50,161 to €80,026
- Write-downs -€21,010
down €21,010, from €8,800 to -€12,210
- Taxes +€13,274
up €13,274 (+111%), from €11,991 to €25,264
- Other operating charges +€12,730
up €12,730 (+676%), from €1,882 to €14,612
- Depreciation -€2,972
down €2,972 (-61.8%), from €4,806 to €1,834
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 | €138,431 | €187,814 | +€49,383 | +35.7% |
| Fixed assets | 21/28 | €3,850 | €2,016 | -€1,834 | -47.6% |
| Tangible fixed assets | 22/27 | €3,850 | €2,016 | -€1,834 | -47.6% |
| Plant, machinery and equipment | 23 | €3,850 | €2,016 | -€1,834 | -47.6% |
| Current assets | 29/58 | €134,581 | €185,798 | +€51,217 | +38.1% |
| Stocks and contracts in progress | 3 | €6,950 | €6,950 | = | 0.0% |
| Stocks | 30/36 | €6,950 | €6,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,416 | €12,091 | +€3,675 | +43.7% |
| Trade receivables | 40 | €8,174 | €12,091 | +€3,917 | +47.9% |
| Other amounts receivable | 41 | €242 | - | -€242 | |
| Cash at bank and in hand | 54/58 | €113,389 | €160,883 | +€47,494 | +41.9% |
| Deferred charges and accrued income | 490/1 | €5,826 | €5,874 | +€48 | +0.8% |
| Total equity and liabilities | 10/49 | €138,431 | €187,814 | +€49,383 | +35.7% |
| Equity | 10/15 | €113,602 | €128,430 | +€14,828 | +13.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,202 | €116,030 | +€14,828 | +14.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €99,342 | €116,030 | +€16,688 | +16.8% |
| Amounts payable | 17/49 | €24,829 | €59,384 | +€34,555 | +139% |
| Amounts payable within one year | 42/48 | €23,558 | €59,334 | +€35,776 | +152% |
| Trade debts | 44 | €9,547 | €4,222 | -€5,325 | -55.8% |
| Suppliers | 440/4 | €9,547 | €4,222 | -€5,325 | -55.8% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €4,152 | €7,440 | +€3,288 | +79.2% |
| Taxes | 450/3 | €4,152 | €6,240 | +€2,088 | +50.3% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €9,859 | €46,172 | +€36,313 | +368% |
| Accrued charges and deferred income | 492/3 | €1,271 | €50 | -€1,221 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,806 | €1,834 | -€2,972 | -61.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,800 | -€12,210 | -€21,010 | |
| Other operating charges | 640/8 | €1,882 | €14,612 | +€12,730 | +676% |
| Gross operating margin | 9900 | €50,161 | €80,026 | +€29,866 | +59.5% |
| Operating profit (loss) | 9901 | €34,672 | €75,790 | +€41,118 | +119% |
| Financial income | 75/76B | €3 | €1 | -€2 | -73.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -73.0% |
| Financial charges | 65/66B | €207 | €265 | +€58 | +28.0% |
| Recurring financial charges | 65 | €207 | €265 | +€58 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €34,468 | €75,525 | +€41,058 | +119% |
| Income taxes | 67/77 | €11,991 | €25,264 | +€13,274 | +111% |
| Profit (loss) for the period | 9904 | €22,477 | €50,261 | +€27,784 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €22,477 | €50,261 | +€27,784 | +124% |
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 20 October 2026 via checked.be.