DE RUPSEPOOTJES: what changed
DE RUPSEPOOTJES
Largest movements
- Tangible fixed assets -€50,445
down €50,445 (-10.3%), from €492,020 to €441,575
of which Land and buildings: -€27,216
- Receivables within one year +€42,940
up €42,940 (+39.7%), from €108,104 to €151,044
of which Trade receivables: +€24,970
- Current investments +€37,351
up €37,351 (+14.0%), from €266,640 to €303,991
- Cash +€29,485
up €29,485 (+80.5%), from €36,637 to €66,121
mainly Depreciation (+€65,054) and Tax, wage and social debts (+€54,322)
- Tax, wage and social debts +€54,322
up €54,322 (+61.4%), from €88,404 to €142,726
of which Remuneration and social security: +€64,894
- Debts after one year -€26,443
down €26,443 (-8.6%), from €308,193 to €281,750
- Trade debts +€26,343
up €26,343 (+70.7%), from €37,262 to €63,605
- Reserves +€13,652
up €13,652 (+3.2%), from €426,262 to €439,914
- Staff costs +€138,982
up €138,982 (+17.0%), from €816,852 to €955,834
- Taxes -€38,558
down €38,558 (-77.0%), from €50,077 to €11,519
- Gross operating margin +€13,708
up €13,708 (+1.3%), from €1.0m to €1.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €918,097 | €980,540 | +€62,443 | +6.8% |
| Fixed assets | 21/28 | €492,020 | €441,575 | -€50,445 | -10.3% |
| Tangible fixed assets | 22/27 | €492,020 | €441,575 | -€50,445 | -10.3% |
| Land and buildings | 22 | €373,679 | €346,463 | -€27,216 | -7.3% |
| Plant, machinery and equipment | 23 | €44,603 | €48,544 | +€3,941 | +8.8% |
| Furniture and vehicles | 24 | €73,739 | €46,569 | -€27,170 | -36.8% |
| Current assets | 29/58 | €426,077 | €538,965 | +€112,888 | +26.5% |
| Amounts receivable within one year | 40/41 | €108,104 | €151,044 | +€42,940 | +39.7% |
| Trade receivables | 40 | €97,255 | €122,224 | +€24,970 | +25.7% |
| Other amounts receivable | 41 | €10,850 | €28,820 | +€17,970 | +166% |
| Current investments | 50/53 | €266,640 | €303,991 | +€37,351 | +14.0% |
| Cash at bank and in hand | 54/58 | €36,637 | €66,121 | +€29,485 | +80.5% |
| Deferred charges and accrued income | 490/1 | €14,696 | €17,809 | +€3,113 | +21.2% |
| Total equity and liabilities | 10/49 | €918,097 | €980,540 | +€62,443 | +6.8% |
| Equity | 10/15 | €433,230 | €446,617 | +€13,387 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €426,262 | €439,914 | +€13,652 | +3.2% |
| Distributable reserves | 133 | €426,262 | €439,914 | +€13,652 | +3.2% |
| Profit (loss) carried forward | 14 | €768 | €503 | -€266 | -34.6% |
| Amounts payable | 17/49 | €484,867 | €533,923 | +€49,056 | +10.1% |
| Amounts payable after more than one year | 17 | €308,193 | €281,750 | -€26,443 | -8.6% |
| Financial debts | 170/4 | €308,193 | €281,750 | -€26,443 | -8.6% |
| Amounts payable within one year | 42/48 | €176,674 | €251,317 | +€74,643 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €34,068 | €26,443 | -€7,625 | -22.4% |
| Trade debts | 44 | €37,262 | €63,605 | +€26,343 | +70.7% |
| Suppliers | 440/4 | €37,262 | €63,605 | +€26,343 | +70.7% |
| Taxes, remuneration and social security | 45 | €88,404 | €142,726 | +€54,322 | +61.4% |
| Taxes | 450/3 | €10,572 | - | -€10,572 | |
| Remuneration and social security | 454/9 | €77,831 | €142,726 | +€64,894 | +83.4% |
| Other amounts payable | 47/48 | €16,940 | €18,543 | +€1,603 | +9.5% |
| Accrued charges and deferred income | 492/3 | - | €856 | +€856 | |
| Remuneration, social security and pensions | 62 | €816,852 | €955,834 | +€138,982 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,366 | €65,054 | +€2,689 | +4.3% |
| Other operating charges | 640/8 | €7,590 | €7,880 | +€290 | +3.8% |
| Gross operating margin | 9900 | €1,046,833 | €1,060,541 | +€13,708 | +1.3% |
| Operating profit (loss) | 9901 | €160,025 | €31,773 | -€128,252 | -80.1% |
| Financial income | 75/76B | €2,260 | €4,328 | +€2,068 | +91.5% |
| Recurring financial income | 75 | €2,260 | €4,328 | +€2,068 | +91.5% |
| Financial charges | 65/66B | €6,484 | €5,847 | -€637 | -9.8% |
| Recurring financial charges | 65 | €6,484 | €5,847 | -€637 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €155,801 | €30,254 | -€125,547 | -80.6% |
| Income taxes | 67/77 | €50,077 | €11,519 | -€38,558 | -77.0% |
| Profit (loss) for the period | 9904 | €105,724 | €18,734 | -€86,989 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,724 | €18,734 | -€86,989 | -82.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.