DUPRET PATRICK: 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.
DUPRET PATRICK
Largest movements
- Cash -€35,047
down €35,047 (-56.3%), from €62,283 to €27,236
mainly Trade debts (-€36,062) and Other debts (-€20,671)
- Intangible fixed assets -€12,000
down €12,000 (-17.4%), from €69,000 to €57,000
- Deferred charges and accrued income -€8,008
down €8,008 (-91.8%), from €8,727 to €720
- Receivables within one year +€7,595
up €7,595 (+41.3%), from €18,375 to €25,970
of which Trade receivables: +€6,174
- Tangible fixed assets -€5,739
down €5,739 (-18.1%), from €31,630 to €25,892
of which Furniture and vehicles: -€5,898
- Trade debts -€36,062
down €36,062 (-98.1%), from €36,751 to €689
- Other debts -€20,671
down €20,671 (-99.8%), from €20,704 to €34
- Reserves +€12,000
up €12,000 (+92.3%), from €13,000 to €25,000
- Debts after one year -€10,422
down €10,422 (-13.2%), from €79,028 to €68,606
of which Financial debts: -€15,422
- Profit (loss) carried forward +€2,052
up €2,052 (+15.6%), from €13,161 to €15,213
- Depreciation +€5,988
up €5,988 (+46.1%), from €13,001 to €18,989
- Gross operating margin +€3,042
up €3,042 (+7.2%), from €41,999 to €45,041
- Taxes +€2,139
up €2,139 (+46.5%), from €4,599 to €6,738
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 | €190,869 | €136,817 | -€54,052 | -28.3% |
| Fixed assets | 21/28 | €100,630 | €82,892 | -€17,739 | -17.6% |
| Intangible fixed assets | 21 | €69,000 | €57,000 | -€12,000 | -17.4% |
| Tangible fixed assets | 22/27 | €31,630 | €25,892 | -€5,739 | -18.1% |
| Plant, machinery and equipment | 23 | €2,398 | €2,558 | +€159 | +6.6% |
| Furniture and vehicles | 24 | €29,232 | €23,334 | -€5,898 | -20.2% |
| Current assets | 29/58 | €90,239 | €53,925 | -€36,313 | -40.2% |
| Stocks and contracts in progress | 3 | €853 | €0 | -€853 | -100% |
| Stocks | 30/36 | €853 | €0 | -€853 | -100% |
| Amounts receivable within one year | 40/41 | €18,375 | €25,970 | +€7,595 | +41.3% |
| Trade receivables | 40 | €10,096 | €16,270 | +€6,174 | +61.1% |
| Other amounts receivable | 41 | €8,279 | €9,700 | +€1,421 | +17.2% |
| Cash at bank and in hand | 54/58 | €62,283 | €27,236 | -€35,047 | -56.3% |
| Deferred charges and accrued income | 490/1 | €8,727 | €720 | -€8,008 | -91.8% |
| Total equity and liabilities | 10/49 | €190,869 | €136,817 | -€54,052 | -28.3% |
| Equity | 10/15 | €34,161 | €48,213 | +€14,052 | +41.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €25,000 | +€12,000 | +92.3% |
| Distributable reserves | 133 | €13,000 | €25,000 | +€12,000 | +92.3% |
| Profit (loss) carried forward | 14 | €13,161 | €15,213 | +€2,052 | +15.6% |
| Amounts payable | 17/49 | €156,708 | €88,604 | -€68,104 | -43.5% |
| Amounts payable after more than one year | 17 | €79,028 | €68,606 | -€10,422 | -13.2% |
| Financial debts | 170/4 | €34,028 | €18,606 | -€15,422 | -45.3% |
| Other amounts payable | 178/9 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Amounts payable within one year | 42/48 | €77,558 | €19,898 | -€57,660 | -74.3% |
| Current portion of amounts payable after more than one year | 42 | €14,732 | €15,422 | +€690 | +4.7% |
| Trade debts | 44 | €36,751 | €689 | -€36,062 | -98.1% |
| Suppliers | 440/4 | €36,751 | €689 | -€36,062 | -98.1% |
| Taxes, remuneration and social security | 45 | €5,370 | €3,753 | -€1,617 | -30.1% |
| Taxes | 450/3 | €3,886 | €3,753 | -€133 | -3.4% |
| Remuneration and social security | 454/9 | €1,484 | €0 | -€1,484 | -100% |
| Other amounts payable | 47/48 | €20,704 | €34 | -€20,671 | -99.8% |
| Accrued charges and deferred income | 492/3 | €122 | €101 | -€21 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,001 | €18,989 | +€5,988 | +46.1% |
| Other operating charges | 640/8 | €758 | €875 | +€117 | +15.4% |
| Gross operating margin | 9900 | €41,999 | €45,041 | +€3,042 | +7.2% |
| Operating profit (loss) | 9901 | €28,240 | €25,177 | -€3,062 | -10.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €4,228 | €4,388 | +€160 | +3.8% |
| Recurring financial charges | 65 | €4,228 | €4,388 | +€160 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €24,012 | €20,789 | -€3,222 | -13.4% |
| Income taxes | 67/77 | €4,599 | €6,738 | +€2,139 | +46.5% |
| Profit (loss) for the period | 9904 | €19,413 | €14,052 | -€5,361 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,413 | €14,052 | -€5,361 | -27.6% |
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.