Cup-it: 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-it
Largest movements
- Receivables within one year +€43,510
up €43,510 (+103.2%), from €42,170 to €85,680
of which Other amounts receivable: +€45,739
- Cash +€16,386
up €16,386 (+54.4%), from €30,120 to €46,506
mainly Other debts (+€108,083) and Net result for the year (+€47,522)
- Tangible fixed assets -€13,810
down €13,810 (-24.9%), from €55,395 to €41,585
of which Furniture and vehicles: -€14,625
- Other debts +€108,083
new in 2025: €108,083
- Profit (loss) carried forward -€60,491
no longer reported in 2025 (was €60,491)
- Tax, wage and social debts +€12,784
up €12,784 (+101.0%), from €12,660 to €25,445
- Debts after one year -€8,623
down €8,623 (-15.6%), from €55,253 to €46,631
- Accrued charges and deferred income -€3,309
no longer reported in 2025 (was €3,309)
- Gross operating margin +€54,171
up €54,171 (+198.3%), from €27,322 to €81,493
- Taxes +€11,021
up €11,021 (+277.0%), from €3,979 to €15,000
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.
Cash bridge derived
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 | €147,685 | €193,771 | +€46,086 | +31.2% |
| Fixed assets | 21/28 | €55,395 | €41,585 | -€13,810 | -24.9% |
| Tangible fixed assets | 22/27 | €55,395 | €41,585 | -€13,810 | -24.9% |
| Plant, machinery and equipment | 23 | €728 | €1,542 | +€814 | +111.9% |
| Furniture and vehicles | 24 | €54,667 | €40,043 | -€14,625 | -26.8% |
| Current assets | 29/58 | €92,290 | €152,186 | +€59,896 | +64.9% |
| Amounts receivable within one year | 40/41 | €42,170 | €85,680 | +€43,510 | +103.2% |
| Trade receivables | 40 | €30,419 | €28,189 | -€2,230 | -7.3% |
| Other amounts receivable | 41 | €11,751 | €57,491 | +€45,739 | +389.2% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,120 | €46,506 | +€16,386 | +54.4% |
| Total equity and liabilities | 10/49 | €147,685 | €193,771 | +€46,086 | +31.2% |
| Equity | 10/15 | €65,491 | €5,000 | -€60,491 | -92.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,491 | - | -€60,491 | |
| Amounts payable | 17/49 | €82,194 | €188,771 | +€106,577 | +129.7% |
| Amounts payable after more than one year | 17 | €55,253 | €46,631 | -€8,623 | -15.6% |
| Financial debts | 170/4 | €55,253 | €46,631 | -€8,623 | -15.6% |
| Amounts payable within one year | 42/48 | €23,632 | €142,141 | +€118,509 | +501.5% |
| Trade debts | 44 | €10,971 | €8,613 | -€2,358 | -21.5% |
| Suppliers | 440/4 | €10,971 | €8,613 | -€2,358 | -21.5% |
| Taxes, remuneration and social security | 45 | €12,660 | €25,445 | +€12,784 | +101.0% |
| Taxes | 450/3 | €12,660 | €25,445 | +€12,784 | +101.0% |
| Other amounts payable | 47/48 | - | €108,083 | +€108,083 | |
| Accrued charges and deferred income | 492/3 | €3,309 | - | -€3,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,402 | €15,160 | -€242 | -1.6% |
| Other operating charges | 640/8 | €264 | €148 | -€116 | -43.8% |
| Gross operating margin | 9900 | €27,322 | €81,493 | +€54,171 | +198.3% |
| Operating profit (loss) | 9901 | €11,656 | €66,184 | +€54,528 | +467.8% |
| Financial income | 75/76B | €584 | €5 | -€579 | -99.1% |
| Recurring financial income | 75 | €584 | €5 | -€579 | -99.1% |
| Financial charges | 65/66B | €3,066 | €3,667 | +€600 | +19.6% |
| Recurring financial charges | 65 | €3,066 | €3,667 | +€600 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €9,173 | €62,522 | +€53,349 | +581.6% |
| Income taxes | 67/77 | €3,979 | €15,000 | +€11,021 | +277.0% |
| Profit (loss) for the period | 9904 | €5,194 | €47,522 | +€42,328 | +814.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,194 | €47,522 | +€42,328 | +814.9% |
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 9 October 2026 via checked.be.