LUPO (0445.802.003): financials and annual accounts

LUPO

Brussels ·KBO/BCE: BE 0445.802.003

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008
Balance sheet: assets
Total assets`20/58`	611,748	607,482	606,443	602,159	638,872	643,144	667,120	689,130	709,831	627,359	406,736	422,691	436,967	441,000	467,451	270,145	166,224	172,316
Fixed assets`21/28`	509,142	534,681	558,989	583,298	606,373	630,355	654,336	678,317	702,298	622,517	388,588	384,664	380,598	376,665	387,184	268,754	163,032	169,257
Tangible fixed assets`22/27`	508,930	533,219	557,527	581,836	604,911	628,893	652,874	676,855	700,836	621,555	387,626	383,702	379,636	375,703	386,222	267,792	162,070	168,295
Land and buildings`22`	508,930	533,219	557,527	581,836	604,911	628,893	652,874	676,855	700,836	621,555	387,626	383,702	379,636	375,703	386,222	267,792	162,070	168,295
Financial fixed assets`28`	212	1,462	1,462	1,462	1,462	1,462	1,462	1,462	1,462	962	962	962	962	962	962	962	962	962
Current assets`29/58`	102,606	72,801	47,454	18,861	32,499	12,789	12,784	10,813	7,533	4,842	18,148	38,027	56,369	64,335	80,267	1,391	3,192	3,059
Amounts receivable within one year`40/41`	-	-	-	-	-	-	-	4,000	4,000	4,000	4,000	4,000	4,000	4,000	75,338	337	337	337
Trade receivables`40`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	75,000	-	-	-
Other amounts receivable`41`	-	-	-	-	-	-	-	4,000	4,000	4,000	4,000	4,000	4,000	4,000	338	337	337	337
Cash at bank and in hand`54/58`	102,606	72,801	47,454	18,861	32,499	12,789	12,784	6,813	3,533	842	14,148	34,027	52,369	60,335	4,929	1,054	2,855	2,722
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	611,748	607,482	606,443	602,159	638,872	643,144	667,120	689,130	709,831	627,359	406,736	422,691	436,967	441,000	467,451	270,145	166,224	172,316
Equity`10/15`	101,284	53,110	6,328	-43,602	-69,871	-106,645	-121,828	-137,911	-143,188	-93,060	-30,531	6,405	31,291	45,741	78,611	93,559	-9,932	-7,185
Contributions`10/11`	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	247,894	247,894	247,894
Capital`10`	102,014	102,014	102,014	102,014	102,014	-	-	-	-	-	-	-	-	-	-	-	-	-
Issued capital`100`	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	102,014	247,894	247,894	247,894
Revaluation surpluses`12`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	111,946	-	-
Profit (loss) carried forward`14`	-730	-48,904	-95,686	-145,616	-171,885	-208,659	-223,842	-239,925	-245,202	-195,074	-132,545	-95,609	-70,723	-56,273	-23,403	-266,281	-257,826	-255,079
Amounts payable`17/49`	510,464	554,372	600,115	645,761	708,743	749,789	788,948	827,041	853,019	720,419	437,267	416,286	405,676	395,259	388,840	176,586	176,156	179,501
Amounts payable after more than one year`17`	136,441	183,322	228,824	272,961	315,775	356,830	395,990	433,721	470,079	440,377	188,470	199,302	227,042	255,608	291,451	-	-	-
Financial debts`170/4`	136,441	183,322	228,824	272,961	315,775	356,830	395,990	433,721	470,079	440,377	188,470	199,302	227,042	255,608	291,451	-	-	-
Amounts payable within one year`42/48`	374,023	371,050	371,291	372,800	392,968	392,959	392,958	393,320	382,940	280,042	248,797	216,984	178,634	139,651	97,389	176,586	176,156	179,501
Financial debts`43`	-	-	-	-	-	-	-	-	-	-	-	5	-	-	12	87,577	106,639	124,835
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	-	-	5	-	-	-	-	-	-
Other loans`439`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	12	87,577	106,639	124,835
Trade debts`44`	13,609	13,609	13,851	13,609	13,619	13,609	13,608	33,095	31,364	34,029	40,192	28,020	28,029	18,490	15,380	15,055	14,063	14,496
Suppliers`440/4`	13,609	13,609	13,851	13,609	13,619	13,609	13,608	33,095	31,364	34,029	40,192	28,020	28,029	18,490	15,380	15,055	14,063	14,496
Taxes, remuneration and social security`45`	2,974	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Taxes`450/3`	2,974	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other amounts payable`47/48`	357,440	357,441	357,440	359,191	379,349	379,350	379,350	360,225	351,576	246,013	208,605	188,959	150,605	121,161	81,997	73,954	55,454	40,170
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	-	915	13,946	-	-	719	15,508	20,141	-	-	-	18,441
Gross operating margin`9900`	80,774	77,763	82,289	59,897	72,363	53,187	56,034	45,168	-21,566	-26,223	-16,398	-4,839	-8,769	-18,642	3,740	2,794	8,601	-12,131
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	24,290	24,308	24,309	24,308	23,981	23,981	23,981	23,981	23,981	20,542	12,069	11,536	11,016	10,519	10,519	6,225	6,225	6,530
Other operating charges`640/8`	400	387	383	348	348	348	868	348	348	348	437	437	437	1,827	437	768	89	238
Operating profit (loss)`9901`	56,084	53,068	57,597	35,241	48,034	28,858	31,185	20,839	-45,895	-47,113	-28,904	-16,812	-20,222	-30,988	-7,216	-4,199	2,287	-18,899
Financial income`75/76B`	2	8	7	11	-	-	1	915	13,947	77	3	237	503	103	-	-	-	-
Recurring financial income`75`	2	8	7	11	-	-	1	-	1	77	3	237	503	103	-	-	-	-
Non-recurring financial income`76B`	-	-	-	-	-	-	-	915	13,946	-	-	-	-	-	-	-	-	-
Financial charges`65/66B`	4,938	6,294	7,674	8,983	11,260	13,675	15,103	16,477	18,180	15,493	8,035	9,030	10,239	22,126	7,734	4,256	5,034	5,468
Recurring financial charges`65`	4,938	6,294	7,674	8,983	11,260	13,675	15,103	16,477	18,180	15,493	8,035	9,030	10,239	22,126	7,734	4,256	5,034	5,468
Profit (loss) for the period before taxes`9903`	51,148	46,782	49,930	26,269	36,774	15,183	16,083	5,277	-50,128	-62,529	-36,936	-24,886	-14,450	-32,870	-14,950	-8,455	-2,747	-5,926
Income taxes`67/77`	2,974	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period`9904`	48,174	46,782	49,930	26,269	36,774	15,183	16,083	5,277	-50,128	-62,529	-36,936	-24,886	-14,450	-32,870	-14,950	-8,455	-2,747	-5,926
Profit (loss) for the period to be appropriated`9905`	48,174	46,782	49,930	26,269	36,774	15,183	16,083	5,277	-50,128	-62,529	-36,936	-24,886	-14,450	-32,870	-14,950	-8,455	-2,747	-5,926
Appropriation of the result
Profit (loss) to be appropriated`9906`	-730	-48,904	-95,686	-145,616	-171,885	-208,659	-223,842	-239,925	-245,202	-195,074	-132,545	-95,609	-70,723	-56,273	-281,231	-266,281	-257,826	-255,079
Profit (loss) brought forward from the previous period`14P`	-48,904	-95,686	-145,616	-171,885	-208,659	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	257,828	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	full format	15-06-2026	2026-00160911	PDF
31-12-2024	full format	19-03-2025	2025-00051249	PDF
31-12-2023	full format	26-06-2024	2024-00172534	PDF
31-12-2022	full format	03-07-2023	2023-00199832	PDF
31-12-2021	full format	08-06-2022	2022-20054726	PDF
31-12-2020	full format	10-02-2021	2021-05400388	PDF
31-12-2019	full format	13-02-2020	2020-04900471	PDF
31-12-2018	full format	20-02-2019	2019-05400344	PDF
31-12-2017	full format	03-07-2018	2018-27300522	PDF
31-12-2016	full format	22-03-2017	2017-07000035	PDF
31-12-2015	full format	14-03-2016	2016-06300147	PDF
31-12-2014	full format	09-07-2015	2015-28700144	PDF
31-12-2013	full format	30-05-2014	2014-14400155	PDF
31-12-2012	full format	26-06-2013	2013-21700205	PDF
31-12-2011	full format	18-07-2012	2012-30700239	PDF
31-12-2010	full format	10-06-2011	2011-15600113	PDF
31-12-2009	full format	25-03-2010	2010-07500170	PDF
31-12-2008	full format	21-07-2009	2009-45100088	PDF
31-12-2007	full format	20-05-2008	2008-14300183	PDF
31-12-2006	full format	29-08-2007	2007-63000150	PDF
31-12-2005	full format	28-09-2006	2006-80802899	PDF
31-12-2004	full format	08-07-2005	2005-44802660	PDF
31-12-2003	full format	03-06-2004	2004-19304196	PDF
31-12-2002	full format	25-07-2003	2003-50301349	PDF
31-12-2001	full format	17-09-2002	2002-55800124	PDF
31-12-2000	full format	18-07-2001	2001-38400240	PDF
31-12-1999	full format	12-07-2000	2000-38300179	PDF
31-12-1998	full format	30-06-1999	1999-26303872	PDF
31-12-1997	full format	06-08-1998	1998-39202261	PDF
31-12-1996	full format	04-12-1997	1997-55603277	PDF
31-12-1995	full format	11-07-1996	1996-31902292	PDF
31-12-1994	full format	07-09-1995	1995-48702569	PDF
31-12-1993	full format	02-06-1995	1995-11902393	PDF
31-12-1992	full format	07-06-1993	1993-10900248	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008
EBITDA	80,374	77,376	81,906	59,549	72,015	52,839	55,166	44,820	-21,914	-26,571	-16,835	-5,276	-9,206	-20,469	3,303	2,026	8,512	-12,369
Cash flow	72,464	71,090	74,239	50,577	60,755	39,164	40,064	29,258	-26,147	-41,987	-24,867	-13,350	-3,434	-22,351	-4,431	-2,230	3,478	604
Investment in fixed assets (approximation)	1	0	0	1,233	-1	0	0	0	103,762	254,471	15,993	15,602	14,949	0	128,949	111,947	0	-
Change in cash	29,805	25,347	28,593	-13,638	19,710	5	5,971	3,280	2,691	-13,306	-19,879	-18,342	-7,966	55,406	3,875	-1,801	133	-
Working capital	-271,417	-298,249	-323,837	-353,939	-360,469	-380,170	-380,174	-382,507	-375,407	-275,200	-230,649	-178,957	-122,265	-75,316	-17,122	-175,195	-172,964	-176,442
Solvency	16.6%	8.7%	1.0%	-7.2%	-10.9%	-16.6%	-18.3%	-20.0%	-20.2%	-14.8%	-7.5%	1.5%	7.2%	10.4%	16.8%	34.6%	-6.0%	-4.2%
Current ratio	0.27	0.20	0.13	0.05	0.08	0.03	0.03	0.03	0.02	0.02	0.07	0.18	0.32	0.46	0.82	0.01	0.02	0.02
Debt to equity	5.04	10.44	94.83	-	-	-	-	-	-	-	-	64.99	12.96	8.64	4.95	1.89	-	-
ROE	47.6%	88.1%	789.0%	-	-	-	-	-	-	-	-	-388.5%	-46.2%	-71.9%	-19.0%	-9.0%	-	-
ROA	7.9%	7.7%	8.2%	4.4%	5.8%	2.4%	2.4%	0.8%	-7.1%	-10.0%	-9.1%	-5.9%	-3.3%	-7.5%	-3.2%	-3.1%	-1.7%	-3.4%
Interest coverage	16.28	12.29	10.67	6.63	6.40	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€1	-	-	€1,233	-
Depreciation and write-downs of the year	€24,290	€24,308	€24,309	€24,308	€23,981

LUPO

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on LUPO

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