Studio Dupont: 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.
Studio Dupont
Largest movements
- Cash -€12,937
down €12,937 (-55.0%), from €23,501 to €10,564
mainly Other debts (-€16,635) and Investment in fixed assets (net) (-€4,488)
- Receivables within one year -€2,691
down €2,691 (-10.2%), from €26,352 to €23,661
of which Trade receivables: -€1,985
- Tangible fixed assets +€1,520
up €1,520 (+3.7%), from €41,389 to €42,909
of which Plant, machinery and equipment: +€3,480
- Stocks and contracts +€1,330
up €1,330 (+29.3%), from €4,540 to €5,870
of which Stocks: +€2,740
- Other debts -€16,635
down €16,635 (-34.8%), from €47,862 to €31,227
- Trade debts +€2,369
up €2,369 (+28.1%), from €8,434 to €10,802
- Profit (loss) carried forward +€2,048
up €2,048 (+19.8%), from €10,335 to €12,383
- Current portion of long-term debt -€1,969
no longer reported in 2025 (was €1,969)
- Tax, wage and social debts +€1,410
up €1,410 (+20.9%), from €6,739 to €8,148
- Gross operating margin -€8,217
down €8,217 (-51.2%), from €16,045 to €7,828
- Depreciation -€3,871
down €3,871 (-56.6%), from €6,839 to €2,968
- Financial income -€1,179
down €1,179 (-97.5%), from €1,210 to €31
- Taxes -€1,067
down €1,067 (-45.9%), from €2,328 to €1,260
- Other operating charges -€785
down €785 (-40.3%), from €1,948 to €1,163
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 | €95,798 | €83,021 | -€12,777 | -13.3% |
| Fixed assets | 21/28 | €41,389 | €42,909 | +€1,520 | +3.7% |
| Tangible fixed assets | 22/27 | €41,389 | €42,909 | +€1,520 | +3.7% |
| Land and buildings | 22 | €40,935 | €38,976 | -€1,960 | -4.8% |
| Plant, machinery and equipment | 23 | €454 | €3,933 | +€3,480 | +767% |
| Current assets | 29/58 | €54,410 | €40,112 | -€14,297 | -26.3% |
| Stocks and contracts in progress | 3 | €4,540 | €5,870 | +€1,330 | +29.3% |
| Stocks | 30/36 | €1,340 | €4,080 | +€2,740 | +204% |
| Contracts in progress | 37 | €3,200 | €1,790 | -€1,410 | -44.1% |
| Amounts receivable within one year | 40/41 | €26,352 | €23,661 | -€2,691 | -10.2% |
| Trade receivables | 40 | €25,646 | €23,661 | -€1,985 | -7.7% |
| Other amounts receivable | 41 | €706 | - | -€706 | |
| Current investments | 50/53 | €17 | €17 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €23,501 | €10,564 | -€12,937 | -55.0% |
| Total equity and liabilities | 10/49 | €95,798 | €83,021 | -€12,777 | -13.3% |
| Equity | 10/15 | €30,795 | €32,843 | +€2,048 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,335 | €12,383 | +€2,048 | +19.8% |
| Amounts payable | 17/49 | €65,004 | €50,178 | -€14,826 | -22.8% |
| Amounts payable within one year | 42/48 | €65,004 | €50,178 | -€14,826 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €1,969 | - | -€1,969 | |
| Trade debts | 44 | €8,434 | €10,802 | +€2,369 | +28.1% |
| Suppliers | 440/4 | €8,434 | €10,802 | +€2,369 | +28.1% |
| Taxes, remuneration and social security | 45 | €6,739 | €8,148 | +€1,410 | +20.9% |
| Taxes | 450/3 | €6,739 | €8,148 | +€1,410 | +20.9% |
| Other amounts payable | 47/48 | €47,862 | €31,227 | -€16,635 | -34.8% |
| Remuneration, social security and pensions | 62 | €536 | €270 | -€266 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,839 | €2,968 | -€3,871 | -56.6% |
| Other operating charges | 640/8 | €1,948 | €1,163 | -€785 | -40.3% |
| Gross operating margin | 9900 | €16,045 | €7,828 | -€8,217 | -51.2% |
| Operating profit (loss) | 9901 | €6,723 | €3,428 | -€3,295 | -49.0% |
| Financial income | 75/76B | €1,210 | €31 | -€1,179 | -97.5% |
| Recurring financial income | 75 | €1,210 | €31 | -€1,179 | -97.5% |
| Financial charges | 65/66B | €691 | €150 | -€541 | -78.3% |
| Recurring financial charges | 65 | €691 | €150 | -€541 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €7,241 | €3,309 | -€3,933 | -54.3% |
| Income taxes | 67/77 | €2,328 | €1,260 | -€1,067 | -45.9% |
| Profit (loss) for the period | 9904 | €4,914 | €2,048 | -€2,865 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,914 | €2,048 | -€2,865 | -58.3% |
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 29 October 2026 via checked.be.