HUPODENT: what changed
HUPODENT
Largest movements
- Cash -€29,352
down €29,352 (-99.4%), from €29,529 to €177
mainly Receivables within one year (-€19,726) and Tax, wage and social debts (-€19,115)
- Receivables within one year +€19,726
up €19,726 (+4.8%), from €409,082 to €428,807
- Tax, wage and social debts -€19,115
down €19,115 (-80.1%), from €23,855 to €4,740
- Financial income -€66,478
down €66,478 (-77.7%), from €85,602 to €19,123
- Taxes -€20,033
down €20,033 (-81.1%), from €24,715 to €4,682
- Gross operating margin +€6,799
up €6,799 (+62.8%), from -€10,822 to -€4,024
- Other operating charges -€529
down €529 (-32.6%), from €1,623 to €1,094
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 | €1,341,562 | €1,331,736 | -€9,827 | -0.7% |
| Fixed assets | 21/28 | €902,952 | €902,752 | -€200 | 0.0% |
| Tangible fixed assets | 22/27 | €382 | €182 | -€200 | -52.4% |
| Plant, machinery and equipment | 23 | €382 | €182 | -€200 | -52.4% |
| Financial fixed assets | 28 | €902,570 | €902,570 | = | 0.0% |
| Current assets | 29/58 | €438,611 | €428,984 | -€9,627 | -2.2% |
| Amounts receivable within one year | 40/41 | €409,082 | €428,807 | +€19,726 | +4.8% |
| Other amounts receivable | 41 | €409,082 | €428,807 | +€19,726 | +4.8% |
| Cash at bank and in hand | 54/58 | €29,529 | €177 | -€29,352 | -99.4% |
| Total equity and liabilities | 10/49 | €1,341,562 | €1,331,736 | -€9,827 | -0.7% |
| Equity | 10/15 | €1,307,748 | €1,316,820 | +€9,073 | +0.7% |
| Contributions | 10/11 | €874,040 | €874,040 | = | 0.0% |
| Reserves | 13 | €242,546 | €251,618 | +€9,073 | +3.7% |
| Non-distributable reserves | 130/1 | €87,404 | €87,404 | = | 0.0% |
| Reserves not available under the articles | 1311 | €87,404 | €87,404 | = | 0.0% |
| Distributable reserves | 133 | €155,142 | €164,214 | +€9,073 | +5.8% |
| Profit (loss) carried forward | 14 | €191,162 | €191,162 | = | 0.0% |
| Amounts payable | 17/49 | €33,815 | €14,916 | -€18,899 | -55.9% |
| Amounts payable within one year | 42/48 | €33,815 | €14,916 | -€18,899 | -55.9% |
| Trade debts | 44 | €9,960 | €10,175 | +€216 | +2.2% |
| Suppliers | 440/4 | €9,960 | €10,175 | +€216 | +2.2% |
| Taxes, remuneration and social security | 45 | €23,855 | €4,740 | -€19,115 | -80.1% |
| Taxes | 450/3 | €23,855 | €4,740 | -€19,115 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €1,623 | €1,094 | -€529 | -32.6% |
| Gross operating margin | 9900 | -€10,822 | -€4,024 | +€6,799 | +62.8% |
| Operating profit (loss) | 9901 | -€12,646 | -€5,317 | +€7,328 | +58.0% |
| Financial income | 75/76B | €85,602 | €19,123 | -€66,478 | -77.7% |
| Recurring financial income | 75 | €85,602 | €19,123 | -€66,478 | -77.7% |
| Financial charges | 65/66B | €55 | €51 | -€4 | -8.1% |
| Recurring financial charges | 65 | €55 | €51 | -€4 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €72,901 | €13,755 | -€59,146 | -81.1% |
| Income taxes | 67/77 | €24,715 | €4,682 | -€20,033 | -81.1% |
| Profit (loss) for the period | 9904 | €48,186 | €9,073 | -€39,113 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,186 | €9,073 | -€39,113 | -81.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.