Freddy Hupperts: what changed
What changed
Freddy Hupperts
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
filed annual accounts (NBB)
Net result for the year
€174,862
2024 · €155,492+€19,369
Equity
€798,284
2024 · €649,298+€148,986
Cash
€584,831
2024 · €568,107+€16,723
Balance sheet total
€1.2m
2024 · €1.1m+€54,290
Largest movements
Assets
- Tangible fixed assets +€45,251
up €45,251 (+16.1%), from €280,519 to €325,771
of which Furniture and vehicles: +€32,609
- Cash +€16,723
up €16,723 (+2.9%), from €568,107 to €584,831
mainly Net result for the year (+€174,862) and Depreciation (+€130,385)
- Receivables within one year -€12,805
down €12,805 (-5.8%), from €219,343 to €206,537
Equity and liabilities
- Trade debts -€150,517
down €150,517 (-53.7%), from €280,468 to €129,951
- Reserves +€148,986
up €148,986 (+24.3%), from €612,298 to €761,284
of which Distributable reserves: +€148,986
- Debts after one year +€38,267
up €38,267 (+118%), from €32,537 to €70,804
- Tax, wage and social debts +€19,469
up €19,469 (+45.5%), from €42,763 to €62,232
Income statement
- Gross operating margin +€29,525
up €29,525 (+8.0%), from €367,017 to €396,542
- Taxes +€4,761
up €4,761 (+6.7%), from €70,801 to €75,562
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.
Result 2024
€155,492
Gross operating margin
+€29,525
Depreciation
-€3,808
Other operating charges
-€320
Other operating items
-€775
Financial income
-€554
Financial charges
+€63
Taxes
-€4,761
Result 2025
€174,862
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€183,368
Investment
-€175,637
Financing
+€8,992
Cash 2024
€568,107
From operations (derived)
+€183,368
Net result for the year
+€174,862
Depreciation
+€130,385
Stocks and contracts
-€4,048
Receivables within one year
+€12,805
Deferred charges and accrued income
-€1,073
Trade debts
-€150,517
Tax, wage and social debts
+€19,469
Other debts
+€1,528
Accrued charges and deferred income
-€44
Investment (derived)
-€175,637
Investment in fixed assets (net)
-€175,637
Financing
+€8,992
Debts after one year
+€38,267
Current portion of long-term debt
-€3,399
Contributions, distributions and other
-€25,876
Cash 2025
€584,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,114,424 | €1,168,714 | +€54,290 | +4.9% |
| Fixed assets | 21/28 | €280,519 | €325,771 | +€45,251 | +16.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €280,519 | €325,771 | +€45,251 | +16.1% |
| Land and buildings | 22 | €50,912 | €43,941 | -€6,971 | -13.7% |
| Plant, machinery and equipment | 23 | €28,682 | €48,295 | +€19,613 | +68.4% |
| Furniture and vehicles | 24 | €200,926 | €233,535 | +€32,609 | +16.2% |
| Current assets | 29/58 | €833,905 | €842,944 | +€9,039 | +1.1% |
| Stocks and contracts in progress | 3 | €46,011 | €50,058 | +€4,048 | +8.8% |
| Stocks | 30/36 | €46,011 | €50,058 | +€4,048 | +8.8% |
| Amounts receivable within one year | 40/41 | €219,343 | €206,537 | -€12,805 | -5.8% |
| Trade receivables | 40 | €219,343 | €206,537 | -€12,805 | -5.8% |
| Cash at bank and in hand | 54/58 | €568,107 | €584,831 | +€16,723 | +2.9% |
| Deferred charges and accrued income | 490/1 | €444 | €1,517 | +€1,073 | +241% |
| Total equity and liabilities | 10/49 | €1,114,424 | €1,168,714 | +€54,290 | +4.9% |
| Equity | 10/15 | €649,298 | €798,284 | +€148,986 | +22.9% |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Contributions outside capital | 11 | €37,000 | - | -€37,000 | |
| Share premium | 1100/10 | €37,000 | - | -€37,000 | |
| Reserves | 13 | €612,298 | €761,284 | +€148,986 | +24.3% |
| Tax-exempt reserves | 132 | €7,414 | €7,414 | = | 0.0% |
| Distributable reserves | 133 | €604,884 | €753,870 | +€148,986 | +24.6% |
| Amounts payable | 17/49 | €465,126 | €370,430 | -€94,696 | -20.4% |
| Amounts payable after more than one year | 17 | €32,537 | €70,804 | +€38,267 | +118% |
| Financial debts | 170/4 | €32,537 | €70,804 | +€38,267 | +118% |
| Amounts payable within one year | 42/48 | €431,132 | €298,213 | -€132,920 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €38,971 | €35,572 | -€3,399 | -8.7% |
| Trade debts | 44 | €280,468 | €129,951 | -€150,517 | -53.7% |
| Suppliers | 440/4 | €280,468 | €129,951 | -€150,517 | -53.7% |
| Taxes, remuneration and social security | 45 | €42,763 | €62,232 | +€19,469 | +45.5% |
| Taxes | 450/3 | €42,763 | €62,232 | +€19,469 | +45.5% |
| Other amounts payable | 47/48 | €68,931 | €70,458 | +€1,528 | +2.2% |
| Accrued charges and deferred income | 492/3 | €1,457 | €1,413 | -€44 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,578 | €130,385 | +€3,808 | +3.0% |
| Other operating charges | 640/8 | €10,166 | €10,486 | +€320 | +3.2% |
| Non-recurring operating charges | 66A | - | €775 | +€775 | |
| Gross operating margin | 9900 | €367,017 | €396,542 | +€29,525 | +8.0% |
| Operating profit (loss) | 9901 | €230,274 | €254,895 | +€24,622 | +10.7% |
| Financial income | 75/76B | €1,083 | €529 | -€554 | -51.1% |
| Recurring financial income | 75 | €1,083 | €529 | -€554 | -51.1% |
| Financial charges | 65/66B | €5,063 | €5,001 | -€63 | -1.2% |
| Recurring financial charges | 65 | €5,063 | €5,001 | -€63 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €226,293 | €250,424 | +€24,131 | +10.7% |
| Income taxes | 67/77 | €70,801 | €75,562 | +€4,761 | +6.7% |
| Profit (loss) for the period | 9904 | €155,492 | €174,862 | +€19,369 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €155,492 | €174,862 | +€19,369 | +12.5% |
Next steps
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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 2 November 2026 via checked.be.