Cuprum: 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.
Cuprum
Largest movements
- Receivables after one year +€12,000
new in 2026: €12,000
- Receivables within one year +€9,678
up €9,678 (+84.0%), from €11,516 to €21,194
of which Trade receivables: +€9,901
- Deferred charges and accrued income +€2,865
up €2,865 (+335%), from €856 to €3,722
- Cash +€1,812
up €1,812 (+91.9%), from €1,971 to €3,784
mainly Net result for the year (+€13,517) and Other debts (+€9,686)
- Stocks and contracts +€486
up €486 (+257%), from €189 to €676
- Profit (loss) carried forward +€13,517
up €13,517 (+276%), from €4,894 to €18,411
- Other debts +€9,686
new in 2026: €9,686
- Tax, wage and social debts +€3,289
up €3,289 (+52.5%), from €6,261 to €9,550
- Gross operating margin +€11,774
up €11,774 (+174%), from €6,755 to €18,529
- Taxes +€2,920
up €2,920 (+202%), from €1,447 to €4,367
- Financial charges +€424
up €424 (+21,217%), from €2 to €426
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,533 | €41,375 | +€26,842 | +185% |
| Current assets | 29/58 | €14,533 | €41,375 | +€26,842 | +185% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Stocks and contracts in progress | 3 | €189 | €676 | +€486 | +257% |
| Stocks | 30/36 | €189 | €676 | +€486 | +257% |
| Amounts receivable within one year | 40/41 | €11,516 | €21,194 | +€9,678 | +84.0% |
| Trade receivables | 40 | €10,772 | €20,673 | +€9,901 | +91.9% |
| Other amounts receivable | 41 | €744 | €521 | -€223 | -30.0% |
| Cash at bank and in hand | 54/58 | €1,971 | €3,784 | +€1,812 | +91.9% |
| Deferred charges and accrued income | 490/1 | €856 | €3,722 | +€2,865 | +335% |
| Total equity and liabilities | 10/49 | €14,533 | €41,375 | +€26,842 | +185% |
| Equity | 10/15 | €7,894 | €21,411 | +€13,517 | +171% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,894 | €18,411 | +€13,517 | +276% |
| Amounts payable | 17/49 | €6,639 | €19,964 | +€13,325 | +201% |
| Amounts payable within one year | 42/48 | €6,639 | €19,614 | +€12,974 | +195% |
| Trade debts | 44 | €378 | €378 | +€0 | +0.1% |
| Suppliers | 440/4 | €378 | €378 | +€0 | +0.1% |
| Taxes, remuneration and social security | 45 | €6,261 | €9,550 | +€3,289 | +52.5% |
| Taxes | 450/3 | €6,261 | €9,550 | +€3,289 | +52.5% |
| Other amounts payable | 47/48 | - | €9,686 | +€9,686 | |
| Accrued charges and deferred income | 492/3 | - | €351 | +€351 | |
| Other operating charges | 640/8 | €412 | €244 | -€168 | -40.8% |
| Gross operating margin | 9900 | €6,755 | €18,529 | +€11,774 | +174% |
| Operating profit (loss) | 9901 | €6,343 | €18,285 | +€11,942 | +188% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €2 | €426 | +€424 | +21,217% |
| Recurring financial charges | 65 | €2 | €426 | +€424 | +21,217% |
| Profit (loss) for the period before taxes | 9903 | €6,341 | €17,884 | +€11,543 | +182% |
| Income taxes | 67/77 | €1,447 | €4,367 | +€2,920 | +202% |
| Profit (loss) for the period | 9904 | €4,894 | €13,517 | +€8,623 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €4,894 | €13,517 | +€8,623 | +176% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.