Cupix: what changed
Two fiscal 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.
Cupix
Largest movements
- Tangible fixed assets -€11,836
down €11,836 (-25.8%), from €45,953 to €34,116
of which Furniture and vehicles: -€9,785
- Cash +€8,155
up €8,155 (+238.8%), from €3,415 to €11,570
mainly Depreciation (+€11,597) and Receivables within one year (+€7,569)
- Receivables within one year -€7,569
down €7,569 (-84.4%), from €8,973 to €1,404
of which Other amounts receivable: -€4,378
- Deferred charges and accrued income +€692
new in 2025: €692
- Profit (loss) carried forward -€13,325
down €13,325 (-29.9%), from -€44,564 to -€57,889
- Trade debts +€2,975
up €2,975 (+2465.9%), from €121 to €3,095
- Gross operating margin -€5,562
down €5,562, from €5,021 to -€541
- Depreciation -€875
down €875 (-7.0%), from €12,472 to €11,597
- Other operating charges +€796
up €796 (+1283.4%), from €62 to €858
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 | €58,341 | €47,784 | -€10,558 | -18.1% |
| Fixed assets | 21/28 | €45,954 | €34,117 | -€11,836 | -25.8% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €45,953 | €34,116 | -€11,836 | -25.8% |
| Plant, machinery and equipment | 23 | €4,171 | €2,120 | -€2,051 | -49.2% |
| Furniture and vehicles | 24 | €41,782 | €31,997 | -€9,785 | -23.4% |
| Current assets | 29/58 | €12,387 | €13,666 | +€1,279 | +10.3% |
| Amounts receivable within one year | 40/41 | €8,973 | €1,404 | -€7,569 | -84.4% |
| Trade receivables | 40 | €4,116 | €924 | -€3,191 | -77.5% |
| Other amounts receivable | 41 | €4,857 | €479 | -€4,378 | -90.1% |
| Cash at bank and in hand | 54/58 | €3,415 | €11,570 | +€8,155 | +238.8% |
| Deferred charges and accrued income | 490/1 | - | €692 | +€692 | |
| Total equity and liabilities | 10/49 | €58,341 | €47,784 | -€10,558 | -18.1% |
| Equity | 10/15 | -€41,564 | -€54,889 | -€13,325 | -32.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,564 | -€57,889 | -€13,325 | -29.9% |
| Amounts payable | 17/49 | €99,906 | €102,673 | +€2,767 | +2.8% |
| Amounts payable within one year | 42/48 | €99,906 | €102,673 | +€2,767 | +2.8% |
| Trade debts | 44 | €121 | €3,095 | +€2,975 | +2465.9% |
| Suppliers | 440/4 | €121 | €3,095 | +€2,975 | +2465.9% |
| Taxes, remuneration and social security | 45 | €2,543 | €2,868 | +€325 | +12.8% |
| Taxes | 450/3 | €2,543 | €2,868 | +€325 | +12.8% |
| Other amounts payable | 47/48 | €97,242 | €96,709 | -€533 | -0.5% |
| Non-recurring operating income | 76A | €8,480 | €2,650 | -€5,830 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,472 | €11,597 | -€875 | -7.0% |
| Other operating charges | 640/8 | €62 | €858 | +€796 | +1283.4% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €5,021 | -€541 | -€5,562 | |
| Operating profit (loss) | 9901 | -€7,512 | -€13,085 | -€5,573 | -74.2% |
| Financial income | 75/76B | €133 | €99 | -€34 | -25.4% |
| Recurring financial income | 75 | €133 | €99 | -€34 | -25.4% |
| Financial charges | 65/66B | €114 | €117 | +€3 | +2.3% |
| Recurring financial charges | 65 | €114 | €117 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,493 | -€13,103 | -€5,609 | -74.9% |
| Income taxes | 67/77 | €195 | €222 | +€27 | +13.6% |
| Profit (loss) for the period | 9904 | -€7,689 | -€13,325 | -€5,636 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,689 | -€13,325 | -€5,636 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.