CUPERS INTERIEUR: 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.
CUPERS INTERIEUR
Largest movements
- Cash +€45,369
up €45,369 (+30.9%), from €146,765 to €192,134
mainly Receivables within one year (+€36,867) and Depreciation (+€25,022)
- Receivables within one year -€36,867
down €36,867 (-78.6%), from €46,883 to €10,016
of which Trade receivables: -€38,115
- Tangible fixed assets -€17,522
down €17,522 (-16.6%), from €105,432 to €87,910
- Trade debts -€6,603
down €6,603 (-40.3%), from €16,392 to €9,789
- Reserves +€5,119
up €5,119 (+20.6%), from €24,860 to €29,979
of which Distributable reserves: +€5,119
- Current portion of long-term debt -€5,090
down €5,090 (-92.2%), from €5,520 to €430
- Gross operating margin +€6,867
up €6,867 (+19.0%), from €36,201 to €43,068
- Taxes +€6,257
up €6,257 (+42,075%), from €15 to €6,271
- Depreciation -€1,592
down €1,592 (-6.0%), from €26,614 to €25,022
- Financial charges -€785
down €785 (-12.2%), from €6,418 to €5,633
- Other operating charges -€562
down €562 (-25.6%), from €2,198 to €1,635
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 | €299,080 | €290,060 | -€9,020 | -3.0% |
| Fixed assets | 21/28 | €105,432 | €87,910 | -€17,522 | -16.6% |
| Tangible fixed assets | 22/27 | €105,432 | €87,910 | -€17,522 | -16.6% |
| Land and buildings | 22 | €42,585 | €35,485 | -€7,100 | -16.7% |
| Plant, machinery and equipment | 23 | €35,818 | €33,418 | -€2,399 | -6.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €27,029 | €19,007 | -€8,022 | -29.7% |
| Current assets | 29/58 | €193,648 | €202,150 | +€8,502 | +4.4% |
| Amounts receivable within one year | 40/41 | €46,883 | €10,016 | -€36,867 | -78.6% |
| Trade receivables | 40 | €46,883 | €8,768 | -€38,115 | -81.3% |
| Other amounts receivable | 41 | - | €1,248 | +€1,248 | |
| Cash at bank and in hand | 54/58 | €146,765 | €192,134 | +€45,369 | +30.9% |
| Total equity and liabilities | 10/49 | €299,080 | €290,060 | -€9,020 | -3.0% |
| Equity | 10/15 | €176,432 | €181,551 | +€5,119 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,860 | €29,979 | +€5,119 | +20.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €28,119 | +€5,119 | +22.3% |
| Profit (loss) carried forward | 14 | €132,972 | €132,972 | = | 0.0% |
| Amounts payable | 17/49 | €122,648 | €108,508 | -€14,140 | -11.5% |
| Amounts payable within one year | 42/48 | €116,654 | €103,129 | -€13,525 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €5,520 | €430 | -€5,090 | -92.2% |
| Trade debts | 44 | €16,392 | €9,789 | -€6,603 | -40.3% |
| Suppliers | 440/4 | €16,392 | €9,789 | -€6,603 | -40.3% |
| Taxes, remuneration and social security | 45 | €5,203 | €3,120 | -€2,083 | -40.0% |
| Taxes | 450/3 | €5,203 | €3,120 | -€2,083 | -40.0% |
| Other amounts payable | 47/48 | €89,539 | €89,790 | +€251 | +0.3% |
| Accrued charges and deferred income | 492/3 | €5,994 | €5,380 | -€614 | -10.2% |
| Non-recurring operating income | 76A | €4,649 | €6,800 | +€2,151 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,614 | €25,022 | -€1,592 | -6.0% |
| Other operating charges | 640/8 | €2,198 | €1,635 | -€562 | -25.6% |
| Gross operating margin | 9900 | €36,201 | €43,068 | +€6,867 | +19.0% |
| Operating profit (loss) | 9901 | €7,390 | €16,411 | +€9,021 | +122% |
| Financial income | 75/76B | €479 | €613 | +€134 | +28.0% |
| Recurring financial income | 75 | €479 | €613 | +€134 | +28.0% |
| Financial charges | 65/66B | €6,418 | €5,633 | -€785 | -12.2% |
| Recurring financial charges | 65 | €6,418 | €5,633 | -€785 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €1,450 | €11,391 | +€9,940 | +685% |
| Income taxes | 67/77 | €15 | €6,271 | +€6,257 | +42,075% |
| Profit (loss) for the period | 9904 | €1,436 | €5,119 | +€3,684 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €1,436 | €5,119 | +€3,684 | +257% |
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.