CHUPITO: 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.
CHUPITO
Largest movements
- Cash +€9,183
up €9,183 (+78.8%), from €11,654 to €20,837
mainly Other debts (+€8,581) and Net result for the year (+€6,784)
- Receivables within one year +€2,135
up €2,135 (+171%), from €1,248 to €3,383
of which Trade receivables: +€3,383
- Stocks and contracts -€1,926
down €1,926 (-19.7%), from €9,767 to €7,841
- Tangible fixed assets -€979
down €979 (-19.3%), from €5,082 to €4,103
- Other debts +€8,581
up €8,581 (+104%), from €8,249 to €16,830
- Tax, wage and social debts -€6,819
down €6,819 (-67.6%), from €10,082 to €3,263
of which Remuneration and social security: -€9,288
- Profit (loss) carried forward +€6,784
up €6,784 (+59.3%), from -€11,442 to -€4,658
- Purchases and services -€14,413
down €14,413 (-10.6%), from €135,339 to €120,926
- Turnover -€13,831
down €13,831 (-9.0%), from €153,613 to €139,782
- Gross operating margin +€2,748
up €2,748 (+14.7%), from €18,713 to €21,461
- Staff costs +€2,145
up €2,145 (+20.4%), from €10,528 to €12,673
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 | €28,373 | €36,899 | +€8,526 | +30.0% |
| Fixed assets | 21/28 | €5,351 | €4,277 | -€1,074 | -20.1% |
| Intangible fixed assets | 21 | €269 | €174 | -€95 | -35.3% |
| Tangible fixed assets | 22/27 | €5,082 | €4,103 | -€979 | -19.3% |
| Plant, machinery and equipment | 23 | €5,082 | €4,103 | -€979 | -19.3% |
| Current assets | 29/58 | €23,022 | €32,622 | +€9,600 | +41.7% |
| Stocks and contracts in progress | 3 | €9,767 | €7,841 | -€1,926 | -19.7% |
| Stocks | 30/36 | €9,767 | €7,841 | -€1,926 | -19.7% |
| Amounts receivable within one year | 40/41 | €1,248 | €3,383 | +€2,135 | +171% |
| Trade receivables | 40 | - | €3,383 | +€3,383 | |
| Other amounts receivable | 41 | €1,248 | - | -€1,248 | |
| Cash at bank and in hand | 54/58 | €11,654 | €20,837 | +€9,183 | +78.8% |
| Deferred charges and accrued income | 490/1 | €353 | €561 | +€208 | +58.9% |
| Total equity and liabilities | 10/49 | €28,373 | €36,899 | +€8,526 | +30.0% |
| Equity | 10/15 | €9,018 | €15,802 | +€6,784 | +75.2% |
| 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 | -€11,442 | -€4,658 | +€6,784 | +59.3% |
| Amounts payable | 17/49 | €19,355 | €21,097 | +€1,742 | +9.0% |
| Amounts payable within one year | 42/48 | €19,355 | €21,097 | +€1,742 | +9.0% |
| Trade debts | 44 | €1,024 | €1,004 | -€20 | -2.0% |
| Suppliers | 440/4 | €1,024 | €1,004 | -€20 | -2.0% |
| Taxes, remuneration and social security | 45 | €10,082 | €3,263 | -€6,819 | -67.6% |
| Taxes | 450/3 | €215 | €2,684 | +€2,469 | +1,148% |
| Remuneration and social security | 454/9 | €9,867 | €579 | -€9,288 | -94.1% |
| Other amounts payable | 47/48 | €8,249 | €16,830 | +€8,581 | +104% |
| Turnover | 70 | €153,613 | €139,782 | -€13,831 | -9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €135,339 | €120,926 | -€14,413 | -10.6% |
| Remuneration, social security and pensions | 62 | €10,528 | €12,673 | +€2,145 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €1,074 | = | 0.0% |
| Other operating charges | 640/8 | €1,857 | €865 | -€992 | -53.4% |
| Gross operating margin | 9900 | €18,713 | €21,461 | +€2,748 | +14.7% |
| Operating profit (loss) | 9901 | €5,254 | €6,849 | +€1,595 | +30.4% |
| Financial income | 75/76B | €3 | €33 | +€30 | +1,000% |
| Recurring financial income | 75 | €3 | €33 | +€30 | +1,000% |
| Financial charges | 65/66B | €112 | €98 | -€14 | -12.5% |
| Recurring financial charges | 65 | €112 | €98 | -€14 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €5,145 | €6,784 | +€1,639 | +31.9% |
| Profit (loss) for the period | 9904 | €5,145 | €6,784 | +€1,639 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,145 | €6,784 | +€1,639 | +31.9% |
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 14 October 2026 via checked.be.