Usines Dupuis: 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.
Usines Dupuis
Largest movements
- Receivables within one year +€740,403
up €740,403 (+78.3%), from €945,959 to €1.7m
of which Other amounts receivable: +€745,010
- Tangible fixed assets -€64,520
down €64,520 (-97.9%), from €65,872 to €1,351
- Stocks and contracts -€49,210
no longer reported in 2025 (was €49,210)
- Profit (loss) carried forward +€1.0m
up €1.0m, from -€76,759 to €945,012
- Short-term financial debts -€400,000
no longer reported in 2025 (was €400,000)
- Services and other goods +€49,208
up €49,208 (+865%), from €5,691 to €54,900
- Other operating charges +€16,662
up €16,662 (+59.3%), from €28,109 to €44,771
- Financial charges -€15,717
down €15,717 (-62.2%), from €25,272 to €9,554
- Turnover +€12,000
up €12,000 (+66.7%), from €18,000 to €30,000
- Taxes +€1,895
new in 2025: €1,895
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 | €1,061,956 | €1,692,297 | +€630,342 | +59.4% |
| Fixed assets | 21/28 | €65,872 | €1,351 | -€64,520 | -97.9% |
| Tangible fixed assets | 22/27 | €65,872 | €1,351 | -€64,520 | -97.9% |
| Land and buildings | 22 | €65,872 | €1,351 | -€64,520 | -97.9% |
| Current assets | 29/58 | €996,084 | €1,690,946 | +€694,862 | +69.8% |
| Stocks and contracts in progress | 3 | €49,210 | - | -€49,210 | |
| Stocks | 30/36 | €49,210 | - | -€49,210 | |
| Finished goods | 33 | €49,210 | - | -€49,210 | |
| Amounts receivable within one year | 40/41 | €945,959 | €1,686,362 | +€740,403 | +78.3% |
| Trade receivables | 40 | €4,607 | - | -€4,607 | |
| Other amounts receivable | 41 | €941,352 | €1,686,362 | +€745,010 | +79.1% |
| Cash at bank and in hand | 54/58 | €872 | €4,584 | +€3,712 | +426% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €1,061,956 | €1,692,297 | +€630,342 | +59.4% |
| Equity | 10/15 | €661,599 | €1,683,369 | +€1.0m | +154% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €363,358 | €363,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €131,641 | €131,641 | = | 0.0% |
| Distributable reserves | 133 | €194,217 | €194,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,759 | €945,012 | +€1.0m | |
| Amounts payable | 17/49 | €400,357 | €8,928 | -€391,429 | -97.8% |
| Amounts payable within one year | 42/48 | €400,304 | €8,928 | -€391,376 | -97.8% |
| Financial debts | 43 | €400,000 | - | -€400,000 | |
| Credit institutions | 430/8 | €400,000 | - | -€400,000 | |
| Trade debts | 44 | - | €6,828 | +€6,828 | |
| Suppliers | 440/4 | - | €6,828 | +€6,828 | |
| Taxes, remuneration and social security | 45 | €304 | €2,099 | +€1,796 | +591% |
| Taxes | 450/3 | €304 | €2,099 | +€1,796 | +591% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Operating income | 70/76A | €18,043 | €1,132,890 | +€1.1m | +6,179% |
| Turnover | 70 | €18,000 | €30,000 | +€12,000 | +66.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | -€49,210 | -€49,210 | |
| Other operating income | 74 | €42 | - | -€42 | |
| Non-recurring operating income | 76A | €1 | €1,152,100 | +€1.2m | +111,854,302% |
| Operating charges | 60/66A | €33,801 | €99,671 | +€65,870 | +195% |
| Services and other goods | 61 | €5,691 | €54,900 | +€49,208 | +865% |
| Other operating charges | 640/8 | €28,109 | €44,771 | +€16,662 | +59.3% |
| Operating profit (loss) | 9901 | -€15,758 | €1,033,219 | +€1.0m | |
| Financial charges | 65/66B | €25,272 | €9,554 | -€15,717 | -62.2% |
| Recurring financial charges | 65 | €25,272 | €9,554 | -€15,717 | -62.2% |
| Debt charges | 650 | €23,202 | €8,639 | -€14,563 | -62.8% |
| Other financial charges | 652/9 | €2,070 | €916 | -€1,154 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,030 | €1,023,665 | +€1.1m | |
| Income taxes | 67/77 | - | €1,895 | +€1,895 | |
| Taxes | 670/3 | - | €1,895 | +€1,895 | |
| Profit (loss) for the period | 9904 | -€41,030 | €1,021,770 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,030 | €1,021,770 | +€1.1m |
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 22 October 2026 via checked.be.