G. 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.
G. DU PONT
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€5,901
up €5,901 (+9.2%), from €64,446 to €70,347
mainly Net result for the year (+€73,851) and Depreciation (+€1,818)
- Reserves +€63,351
up €63,351 (+130%), from €48,554 to €111,905
- Other debts -€6,942
down €6,942 (-34.0%), from €20,395 to €13,453
- Trade debts -€2,222
down €2,222 (-84.8%), from €2,622 to €400
- Tax, wage and social debts +€1,626
up €1,626 (+10.1%), from €16,120 to €17,745
- Gross operating margin +€10,984
up €10,984 (+11.9%), from €92,417 to €103,401
- Taxes +€3,550
up €3,550 (+15.1%), from €23,574 to €27,124
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 | €88,836 | €144,878 | +€56,042 | +63.1% |
| Fixed assets | 21/28 | €4,918 | €4,599 | -€319 | -6.5% |
| Tangible fixed assets | 22/27 | €4,918 | €4,599 | -€319 | -6.5% |
| Plant, machinery and equipment | 23 | €1,889 | €1,046 | -€843 | -44.6% |
| Other tangible fixed assets | 26 | €3,029 | €3,552 | +€524 | +17.3% |
| Current assets | 29/58 | €83,918 | €140,279 | +€56,361 | +67.2% |
| Amounts receivable within one year | 40/41 | €18,150 | €19,184 | +€1,034 | +5.7% |
| Trade receivables | 40 | €18,150 | €19,184 | +€1,034 | +5.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €64,446 | €70,347 | +€5,901 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,322 | €748 | -€575 | -43.5% |
| Total equity and liabilities | 10/49 | €88,836 | €144,878 | +€56,042 | +63.1% |
| Equity | 10/15 | €49,554 | €112,905 | +€63,351 | +128% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €48,554 | €111,905 | +€63,351 | +130% |
| Distributable reserves | 133 | €48,554 | €111,905 | +€63,351 | +130% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,282 | €31,973 | -€7,309 | -18.6% |
| Amounts payable within one year | 42/48 | €39,137 | €31,598 | -€7,539 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,622 | €400 | -€2,222 | -84.8% |
| Suppliers | 440/4 | €2,622 | €400 | -€2,222 | -84.8% |
| Taxes, remuneration and social security | 45 | €16,120 | €17,745 | +€1,626 | +10.1% |
| Taxes | 450/3 | €16,120 | €17,745 | +€1,626 | +10.1% |
| Other amounts payable | 47/48 | €20,395 | €13,453 | -€6,942 | -34.0% |
| Accrued charges and deferred income | 492/3 | €145 | €375 | +€230 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €1,818 | +€198 | +12.2% |
| Other operating charges | 640/8 | €445 | €400 | -€46 | -10.2% |
| Gross operating margin | 9900 | €92,417 | €103,401 | +€10,984 | +11.9% |
| Operating profit (loss) | 9901 | €90,351 | €101,183 | +€10,832 | +12.0% |
| Financial income | 75/76B | €134 | €588 | +€454 | +337% |
| Recurring financial income | 75 | €134 | €588 | +€454 | +337% |
| Financial charges | 65/66B | €397 | €796 | +€399 | +101% |
| Recurring financial charges | 65 | €397 | €796 | +€399 | +101% |
| Profit (loss) for the period before taxes | 9903 | €90,089 | €100,975 | +€10,886 | +12.1% |
| Income taxes | 67/77 | €23,574 | €27,124 | +€3,550 | +15.1% |
| Profit (loss) for the period | 9904 | €66,516 | €73,851 | +€7,336 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,516 | €73,851 | +€7,336 | +11.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.