HUPPE Atelier: 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.
HUPPE Atelier
Largest movements
- Receivables within one year -€121,281
down €121,281 (-63.2%), from €191,888 to €70,607
of which Other amounts receivable: -€100,584
- Cash +€34,555
up €34,555 (+32.0%), from €107,936 to €142,491
mainly Receivables within one year (+€121,281) and Debts after one year (+€97,200)
- Tangible fixed assets -€19,493
down €19,493 (-2.8%), from €688,538 to €669,045
of which Land and buildings: -€12,568
- Trade debts -€113,911
down €113,911 (-80.4%), from €141,749 to €27,837
- Debts after one year +€97,200
up €97,200 (+16.8%), from €579,577 to €676,777
- Tax, wage and social debts -€79,731
no longer reported in 2025 (was €79,731)
of which Taxes: -€57,262
- Profit (loss) carried forward -€54,893
down €54,893 (-20.9%), from €263,229 to €208,336
- Current portion of long-term debt +€52,209
up €52,209 (+60.6%), from €86,183 to €138,392
- Gross operating margin -€132,562
down €132,562 (-34.6%), from €383,535 to €250,972
- Staff costs -€34,865
down €34,865 (-13.2%), from €265,089 to €230,224
- Financial charges -€24,569
down €24,569 (-42.1%), from €58,402 to €33,833
- Other operating charges +€8,164
up €8,164 (+102%), from €8,041 to €16,204
- Depreciation +€6,180
up €6,180 (+20.4%), from €30,363 to €36,543
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,262,685 | €1,158,176 | -€104,509 | -8.3% |
| Fixed assets | 21/28 | €688,848 | €669,356 | -€19,493 | -2.8% |
| Tangible fixed assets | 22/27 | €688,538 | €669,045 | -€19,493 | -2.8% |
| Land and buildings | 22 | €633,639 | €621,071 | -€12,568 | -2.0% |
| Plant, machinery and equipment | 23 | €51,197 | €45,757 | -€5,440 | -10.6% |
| Furniture and vehicles | 24 | €3,702 | €2,218 | -€1,484 | -40.1% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €573,836 | €488,820 | -€85,016 | -14.8% |
| Stocks and contracts in progress | 3 | €270,177 | €270,177 | = | 0.0% |
| Stocks | 30/36 | €270,177 | €270,177 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €191,888 | €70,607 | -€121,281 | -63.2% |
| Trade receivables | 40 | €55,396 | €34,699 | -€20,697 | -37.4% |
| Other amounts receivable | 41 | €136,492 | €35,908 | -€100,584 | -73.7% |
| Cash at bank and in hand | 54/58 | €107,936 | €142,491 | +€34,555 | +32.0% |
| Deferred charges and accrued income | 490/1 | €3,835 | €5,545 | +€1,710 | +44.6% |
| Total equity and liabilities | 10/49 | €1,262,685 | €1,158,176 | -€104,509 | -8.3% |
| Equity | 10/15 | €321,327 | €266,434 | -€54,893 | -17.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €39,548 | €39,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €37,693 | €37,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,229 | €208,336 | -€54,893 | -20.9% |
| Amounts payable | 17/49 | €941,358 | €891,742 | -€49,616 | -5.3% |
| Amounts payable after more than one year | 17 | €579,577 | €676,777 | +€97,200 | +16.8% |
| Financial debts | 170/4 | €579,577 | €676,777 | +€97,200 | +16.8% |
| Amounts payable within one year | 42/48 | €361,781 | €214,965 | -€146,816 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €86,183 | €138,392 | +€52,209 | +60.6% |
| Trade debts | 44 | €141,749 | €27,837 | -€113,911 | -80.4% |
| Suppliers | 440/4 | €141,749 | €27,837 | -€113,911 | -80.4% |
| Taxes, remuneration and social security | 45 | €79,731 | - | -€79,731 | |
| Taxes | 450/3 | €57,262 | - | -€57,262 | |
| Remuneration and social security | 454/9 | €22,469 | - | -€22,469 | |
| Other amounts payable | 47/48 | €54,119 | €48,735 | -€5,383 | -9.9% |
| Remuneration, social security and pensions | 62 | €265,089 | €230,224 | -€34,865 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,363 | €36,543 | +€6,180 | +20.4% |
| Other operating charges | 640/8 | €8,041 | €16,204 | +€8,164 | +102% |
| Gross operating margin | 9900 | €383,535 | €250,972 | -€132,562 | -34.6% |
| Operating profit (loss) | 9901 | €80,042 | -€31,999 | -€112,040 | |
| Financial income | 75/76B | €916 | €782 | -€134 | -14.6% |
| Recurring financial income | 75 | €916 | €782 | -€134 | -14.6% |
| Financial charges | 65/66B | €58,402 | €33,833 | -€24,569 | -42.1% |
| Recurring financial charges | 65 | €58,402 | €33,833 | -€24,569 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €22,556 | -€65,049 | -€87,605 | |
| Profit (loss) for the period | 9904 | €22,556 | -€65,049 | -€87,605 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,556 | -€65,049 | -€87,605 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.