HUPE: 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.
HUPE
Largest movements
- Tangible fixed assets -€24,069
no longer reported in 2022 (was €24,069)
- Receivables within one year -€15,526
down €15,526 (-94.9%), from €16,352 to €826
of which Other amounts receivable: -€12,804
- Other debts -€31,330
down €31,330 (-61.9%), from €50,643 to €19,314
- Profit (loss) carried forward -€11,373
down €11,373 (-15.2%), from -€74,964 to -€86,337
- Trade debts +€3,065
up €3,065 (+48.0%), from €6,378 to €9,443
- Other operating charges +€6,042
up €6,042 (+1147.6%), from €527 to €6,569
- Depreciation -€2,407
no longer reported in 2022 (was €2,407)
- Gross operating margin -€2,070
down €2,070 (-78.6%), from -€2,634 to -€4,705
- Financial charges -€432
down €432 (-81.2%), from €532 to €100
- Financial income -€360
no longer reported in 2022 (was €360)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,465 | €827 | -€39,638 | -98.0% |
| Fixed assets | 21/28 | €24,069 | - | -€24,069 | |
| Tangible fixed assets | 22/27 | €24,069 | - | -€24,069 | |
| Other tangible fixed assets | 26 | €24,069 | - | -€24,069 | |
| Current assets | 29/58 | €16,396 | €827 | -€15,569 | -95.0% |
| Amounts receivable within one year | 40/41 | €16,352 | €826 | -€15,526 | -94.9% |
| Trade receivables | 40 | €2,723 | - | -€2,723 | |
| Other amounts receivable | 41 | €13,630 | €826 | -€12,804 | -93.9% |
| Cash at bank and in hand | 54/58 | €44 | €1 | -€43 | -98.2% |
| Total equity and liabilities | 10/49 | €40,465 | €827 | -€39,638 | -98.0% |
| Equity | 10/15 | -€18,604 | -€29,977 | -€11,373 | -61.1% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €17,760 | €17,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,964 | -€86,337 | -€11,373 | -15.2% |
| Amounts payable | 17/49 | €59,068 | €30,803 | -€28,265 | -47.9% |
| Amounts payable within one year | 42/48 | €59,068 | €30,803 | -€28,265 | -47.9% |
| Trade debts | 44 | €6,378 | €9,443 | +€3,065 | +48.0% |
| Suppliers | 440/4 | €6,378 | €9,443 | +€3,065 | +48.0% |
| Taxes, remuneration and social security | 45 | €2,047 | €2,047 | = | 0.0% |
| Taxes | 450/3 | €2,047 | €2,047 | = | 0.0% |
| Other amounts payable | 47/48 | €50,643 | €19,314 | -€31,330 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | - | -€2,407 | |
| Other operating charges | 640/8 | €527 | €6,569 | +€6,042 | +1147.6% |
| Gross operating margin | 9900 | -€2,634 | -€4,705 | -€2,070 | -78.6% |
| Operating profit (loss) | 9901 | -€5,568 | -€11,273 | -€5,706 | -102.5% |
| Financial income | 75/76B | €360 | - | -€360 | |
| Recurring financial income | 75 | €360 | - | -€360 | |
| Financial charges | 65/66B | €532 | €100 | -€432 | -81.2% |
| Recurring financial charges | 65 | €532 | €100 | -€432 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,739 | -€11,373 | -€5,634 | -98.2% |
| Profit (loss) for the period | 9904 | -€5,739 | -€11,373 | -€5,634 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,739 | -€11,373 | -€5,634 | -98.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.