CUP 2 RENT: 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.
CUP 2 RENT
Largest movements
- Tangible fixed assets +€78,484
up €78,484 (+115%), from €68,332 to €146,816
of which Leasing and similar rights: +€53,783
- Receivables within one year -€9,461
down €9,461 (-43.5%), from €21,743 to €12,282
of which Trade receivables: -€10,307
- Financial fixed assets +€6,471
up €6,471 (+3,235%), from €200 to €6,671
- Profit (loss) carried forward +€42,892
up €42,892 (+49.9%), from €85,962 to €128,854
- Debts after one year +€30,733
up €30,733 (+338%), from €9,084 to €39,817
- Tax, wage and social debts -€18,136
down €18,136 (-81.9%), from €22,151 to €4,015
of which Taxes: -€18,156
- Trade debts +€10,145
up €10,145 (+2,780%), from €365 to €10,510
- Current portion of long-term debt +€8,318
up €8,318 (+187%), from €4,438 to €12,755
- Gross operating margin +€13,362
up €13,362 (+18.8%), from €70,981 to €84,343
- Depreciation +€8,297
up €8,297 (+35.7%), from €23,211 to €31,508
- Taxes -€4,196
down €4,196 (-37.0%), from €11,335 to €7,139
- Financial charges +€957
up €957 (+112%), from €855 to €1,812
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 | €150,684 | €225,558 | +€74,874 | +49.7% |
| Fixed assets | 21/28 | €68,532 | €153,487 | +€84,955 | +124% |
| Tangible fixed assets | 22/27 | €68,332 | €146,816 | +€78,484 | +115% |
| Plant, machinery and equipment | 23 | €54,544 | €75,781 | +€21,238 | +38.9% |
| Furniture and vehicles | 24 | €326 | €3,789 | +€3,463 | +1,063% |
| Leasing and similar rights | 25 | €13,462 | €67,246 | +€53,783 | +400% |
| Financial fixed assets | 28 | €200 | €6,671 | +€6,471 | +3,235% |
| Current assets | 29/58 | €82,152 | €72,071 | -€10,081 | -12.3% |
| Amounts receivable within one year | 40/41 | €21,743 | €12,282 | -€9,461 | -43.5% |
| Trade receivables | 40 | €21,432 | €11,126 | -€10,307 | -48.1% |
| Other amounts receivable | 41 | €311 | €1,156 | +€845 | +272% |
| Cash at bank and in hand | 54/58 | €60,409 | €59,789 | -€620 | -1.0% |
| Total equity and liabilities | 10/49 | €150,684 | €225,558 | +€74,874 | +49.7% |
| Equity | 10/15 | €88,962 | €131,854 | +€42,892 | +48.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,962 | €128,854 | +€42,892 | +49.9% |
| Amounts payable | 17/49 | €61,722 | €93,704 | +€31,982 | +51.8% |
| Amounts payable after more than one year | 17 | €9,084 | €39,817 | +€30,733 | +338% |
| Financial debts | 170/4 | €9,084 | €39,817 | +€30,733 | +338% |
| Amounts payable within one year | 42/48 | €52,238 | €53,487 | +€1,249 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €4,438 | €12,755 | +€8,318 | +187% |
| Trade debts | 44 | €365 | €10,510 | +€10,145 | +2,780% |
| Suppliers | 440/4 | €365 | €10,510 | +€10,145 | +2,780% |
| Taxes, remuneration and social security | 45 | €22,151 | €4,015 | -€18,136 | -81.9% |
| Taxes | 450/3 | €19,491 | €1,335 | -€18,156 | -93.2% |
| Remuneration and social security | 454/9 | €2,660 | €2,680 | +€20 | +0.8% |
| Other amounts payable | 47/48 | €25,284 | €26,206 | +€922 | +3.6% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,211 | €31,508 | +€8,297 | +35.7% |
| Other operating charges | 640/8 | €508 | €994 | +€485 | +95.5% |
| Gross operating margin | 9900 | €70,981 | €84,343 | +€13,362 | +18.8% |
| Operating profit (loss) | 9901 | €47,262 | €51,841 | +€4,579 | +9.7% |
| Financial income | 75/76B | €341 | €2 | -€340 | -99.5% |
| Recurring financial income | 75 | €341 | €2 | -€340 | -99.5% |
| Financial charges | 65/66B | €855 | €1,812 | +€957 | +112% |
| Recurring financial charges | 65 | €855 | €1,812 | +€957 | +112% |
| Profit (loss) for the period before taxes | 9903 | €46,748 | €50,031 | +€3,283 | +7.0% |
| Income taxes | 67/77 | €11,335 | €7,139 | -€4,196 | -37.0% |
| Profit (loss) for the period | 9904 | €35,413 | €42,892 | +€7,479 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,413 | €42,892 | +€7,479 | +21.1% |
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 25 October 2026 via checked.be.