CUP A LOT: 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 A LOT
Largest movements
- Tangible fixed assets -€17,262
down €17,262 (-22.3%), from €77,456 to €60,194
of which Leasing and similar rights: -€15,267
- Receivables within one year -€6,819
down €6,819 (-54.5%), from €12,507 to €5,688
of which Trade receivables: -€6,152
- Cash +€3,675
up €3,675 (+375%), from €980 to €4,655
mainly Other debts (+€22,315) and Depreciation (+€18,502)
- Deferred charges and accrued income +€1,312
up €1,312 (+82.2%), from €1,597 to €2,909
- Other debts +€22,315
up €22,315 (+552%), from €4,039 to €26,354
- Profit (loss) carried forward -€21,534
down €21,534 (-11.3%), from -€190,753 to -€212,287
- Debts after one year -€15,570
down €15,570 (-40.9%), from €38,058 to €22,488
- Current portion of long-term debt -€1,842
down €1,842 (-10.6%), from €17,412 to €15,570
- Trade debts -€1,298
down €1,298 (-40.0%), from €3,243 to €1,945
- Gross operating margin +€5,711
up €5,711, from -€4,723 to €988
- Depreciation +€5,270
up €5,270 (+39.8%), from €13,232 to €18,502
- Other operating charges -€715
down €715 (-31.6%), from €2,265 to €1,550
- Financial charges +€218
up €218 (+11.8%), from €1,849 to €2,067
- Taxes +€212
up €212 (+110%), from €192 to €403
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 | €92,539 | €73,446 | -€19,094 | -20.6% |
| Fixed assets | 21/28 | €77,456 | €60,194 | -€17,262 | -22.3% |
| Tangible fixed assets | 22/27 | €77,456 | €60,194 | -€17,262 | -22.3% |
| Plant, machinery and equipment | 23 | €235 | €117 | -€118 | -50.3% |
| Furniture and vehicles | 24 | €5,644 | €5,157 | -€487 | -8.6% |
| Leasing and similar rights | 25 | €66,014 | €50,747 | -€15,267 | -23.1% |
| Other tangible fixed assets | 26 | €5,563 | €4,174 | -€1,389 | -25.0% |
| Current assets | 29/58 | €15,084 | €13,252 | -€1,832 | -12.1% |
| Amounts receivable within one year | 40/41 | €12,507 | €5,688 | -€6,819 | -54.5% |
| Trade receivables | 40 | €11,338 | €5,187 | -€6,152 | -54.3% |
| Other amounts receivable | 41 | €1,169 | €502 | -€667 | -57.1% |
| Cash at bank and in hand | 54/58 | €980 | €4,655 | +€3,675 | +375% |
| Deferred charges and accrued income | 490/1 | €1,597 | €2,909 | +€1,312 | +82.2% |
| Total equity and liabilities | 10/49 | €92,539 | €73,446 | -€19,094 | -20.6% |
| Equity | 10/15 | €27,798 | €6,264 | -€21,534 | -77.5% |
| Contributions | 10/11 | €218,551 | €218,551 | = | 0.0% |
| Capital | 10 | €218,551 | €218,551 | = | 0.0% |
| Issued capital | 100 | €218,551 | €218,551 | = | 0.0% |
| Contributions outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€190,753 | -€212,287 | -€21,534 | -11.3% |
| Amounts payable | 17/49 | €64,741 | €67,182 | +€2,440 | +3.8% |
| Amounts payable after more than one year | 17 | €38,058 | €22,488 | -€15,570 | -40.9% |
| Financial debts | 170/4 | €38,058 | €22,488 | -€15,570 | -40.9% |
| Amounts payable within one year | 42/48 | €26,453 | €44,464 | +€18,011 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €17,412 | €15,570 | -€1,842 | -10.6% |
| Trade debts | 44 | €3,243 | €1,945 | -€1,298 | -40.0% |
| Suppliers | 440/4 | €3,243 | €1,945 | -€1,298 | -40.0% |
| Taxes, remuneration and social security | 45 | €1,759 | €595 | -€1,164 | -66.2% |
| Taxes | 450/3 | €1,759 | €595 | -€1,164 | -66.2% |
| Other amounts payable | 47/48 | €4,039 | €26,354 | +€22,315 | +552% |
| Accrued charges and deferred income | 492/3 | €230 | €230 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,232 | €18,502 | +€5,270 | +39.8% |
| Other operating charges | 640/8 | €2,265 | €1,550 | -€715 | -31.6% |
| Gross operating margin | 9900 | -€4,723 | €988 | +€5,711 | |
| Operating profit (loss) | 9901 | -€20,219 | -€19,063 | +€1,156 | +5.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €1,849 | €2,067 | +€218 | +11.8% |
| Recurring financial charges | 65 | €1,849 | €2,067 | +€218 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,062 | -€21,131 | +€931 | +4.2% |
| Income taxes | 67/77 | €192 | €403 | +€212 | +110% |
| Profit (loss) for the period | 9904 | -€22,253 | -€21,534 | +€719 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,253 | -€21,534 | +€719 | +3.2% |
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 29 October 2026 via checked.be.