STEFAN DUPON: what changed
What changed
STEFAN DUPON
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€48,215
2024 · €304,003-€255,788
Equity
€692,238
2024 · €644,022+€48,215
Cash
€484,994
2024 · €418,306+€66,688
Balance sheet total
€857,337
2024 · €826,100+€31,238
Largest movements
Assets
- Cash +€66,688
up €66,688 (+15.9%), from €418,306 to €484,994
mainly Net result for the year (+€48,215) and Depreciation (+€42,630)
- Tangible fixed assets -€42,630
down €42,630 (-26.2%), from €162,994 to €120,364
of which Furniture and vehicles: -€36,041
Equity and liabilities
- Reserves +€48,215
up €48,215 (+8.1%), from €594,444 to €642,659
- Accrued charges and deferred income -€23,000
down €23,000 (-100%), from €23,000 to €0
- Trade debts +€14,732
up €14,732 (+193%), from €7,637 to €22,369
- Tax, wage and social debts -€9,315
down €9,315 (-6.2%), from €151,441 to €142,126
of which Taxes: -€7,480
Income statement
- Gross operating margin -€358,413
down €358,413 (-68.8%), from €520,860 to €162,447
- Taxes -€119,710
down €119,710 (-83.7%), from €143,099 to €23,388
- Depreciation +€15,406
up €15,406 (+56.6%), from €27,224 to €42,630
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.
Result 2024
€304,003
Gross operating margin
-€358,413
Staff costs
+€2,102
Depreciation
-€15,406
Other operating charges
-€3,633
Financial income
-€167
Financial charges
+€19
Taxes
+€119,710
Result 2025
€48,215
raises the resultlowers the result
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.
From operations
+€66,688
Investment
€0
Financing
€0
Cash 2024
€418,306
From operations (derived)
+€66,688
Net result for the year
+€48,215
Depreciation
+€42,630
Stocks and contracts
+€546
Receivables within one year
-€7,725
Trade debts
+€14,732
Tax, wage and social debts
-€9,315
Advances received
+€605
Accrued charges and deferred income
-€23,000
Cash 2025
€484,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €826,100 | €857,337 | +€31,238 | +3.8% |
| Fixed assets | 21/28 | €166,994 | €124,364 | -€42,630 | -25.5% |
| Tangible fixed assets | 22/27 | €162,994 | €120,364 | -€42,630 | -26.2% |
| Plant, machinery and equipment | 23 | €7,647 | €4,736 | -€2,910 | -38.1% |
| Furniture and vehicles | 24 | €141,013 | €104,972 | -€36,041 | -25.6% |
| Other tangible fixed assets | 26 | €14,333 | €10,656 | -€3,678 | -25.7% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €659,106 | €732,973 | +€73,867 | +11.2% |
| Stocks and contracts in progress | 3 | €3,456 | €2,910 | -€546 | -15.8% |
| Stocks | 30/36 | €3,456 | €2,910 | -€546 | -15.8% |
| Amounts receivable within one year | 40/41 | €237,344 | €245,069 | +€7,725 | +3.3% |
| Trade receivables | 40 | €217,575 | €192,567 | -€25,008 | -11.5% |
| Other amounts receivable | 41 | €19,770 | €52,503 | +€32,733 | +166% |
| Cash at bank and in hand | 54/58 | €418,306 | €484,994 | +€66,688 | +15.9% |
| Total equity and liabilities | 10/49 | €826,100 | €857,337 | +€31,238 | +3.8% |
| Equity | 10/15 | €644,022 | €692,238 | +€48,215 | +7.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €594,444 | €642,659 | +€48,215 | +8.1% |
| Distributable reserves | 133 | €594,444 | €642,659 | +€48,215 | +8.1% |
| Amounts payable | 17/49 | €182,077 | €165,100 | -€16,978 | -9.3% |
| Amounts payable within one year | 42/48 | €159,077 | €165,100 | +€6,022 | +3.8% |
| Trade debts | 44 | €7,637 | €22,369 | +€14,732 | +193% |
| Suppliers | 440/4 | €7,637 | €22,369 | +€14,732 | +193% |
| Advances received on contracts in progress | 46 | €0 | €605 | +€605 | |
| Taxes, remuneration and social security | 45 | €151,441 | €142,126 | -€9,315 | -6.2% |
| Taxes | 450/3 | €143,672 | €136,192 | -€7,480 | -5.2% |
| Remuneration and social security | 454/9 | €7,769 | €5,934 | -€1,835 | -23.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €23,000 | €0 | -€23,000 | -100% |
| Remuneration, social security and pensions | 62 | €45,511 | €43,409 | -€2,102 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,224 | €42,630 | +€15,406 | +56.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,044 | €4,676 | +€3,633 | +348% |
| Gross operating margin | 9900 | €520,860 | €162,447 | -€358,413 | -68.8% |
| Operating profit (loss) | 9901 | €447,082 | €71,732 | -€375,350 | -84.0% |
| Financial income | 75/76B | €172 | €5 | -€167 | -96.9% |
| Recurring financial income | 75 | €172 | €5 | -€167 | -96.9% |
| Financial charges | 65/66B | €153 | €134 | -€19 | -12.2% |
| Recurring financial charges | 65 | €153 | €134 | -€19 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €447,102 | €71,604 | -€375,498 | -84.0% |
| Income taxes | 67/77 | €143,099 | €23,388 | -€119,710 | -83.7% |
| Profit (loss) for the period | 9904 | €304,003 | €48,215 | -€255,788 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €304,003 | €48,215 | -€255,788 | -84.1% |
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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 6 November 2026 via checked.be.