HUPPERETZ SERVICES: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
HUPPERETZ SERVICES
Largest movements
- Financial fixed assets -€744,000
down €744,000 (-99.9%), from €744,450 to €450
- Cash -€326,016
down €326,016 (-20.7%), from €1.6m to €1.2m
mainly Debts after one year (-€1.2m) and Tax, wage and social debts (-€18,271)
- Debts after one year -€1.2m
down €1.2m (-100%), from €1.2m to €0
of which Other amounts payable: -€1.2m
- Reserves +€156,074
up €156,074 (+10.4%), from €1.5m to €1.7m
of which Distributable reserves: +€156,074
- Financial income -€551,147
down €551,147 (-50.2%), from €1.1m to €547,774
of which Non-recurring financial income: -€693,090
- Financial charges -€363,688
down €363,688 (-99.6%), from €365,234 to €1,545
of which Non-recurring financial charges: -€362,597
- Taxes -€50,559
down €50,559 (-83.1%), from €60,814 to €10,255
- Gross operating margin +€44,333
up €44,333, from -€3,201 to €41,132
- Depreciation +€7,621
up €7,621 (+21.9%), from €34,806 to €42,427
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 | €2,971,800 | €1,907,494 | -€1.1m | -35.8% |
| Fixed assets | 21/28 | €1,361,953 | €637,006 | -€724,947 | -53.2% |
| Tangible fixed assets | 22/27 | €617,503 | €636,556 | +€19,053 | +3.1% |
| Land and buildings | 22 | €595,005 | €621,397 | +€26,392 | +4.4% |
| Furniture and vehicles | 24 | €22,498 | €15,159 | -€7,339 | -32.6% |
| Financial fixed assets | 28 | €744,450 | €450 | -€744,000 | -99.9% |
| Current assets | 29/58 | €1,609,847 | €1,270,488 | -€339,359 | -21.1% |
| Amounts receivable within one year | 40/41 | €12,269 | €229 | -€12,040 | -98.1% |
| Trade receivables | 40 | €12,269 | €197 | -€12,072 | -98.4% |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Current investments | 50/53 | €14,916 | €15,148 | +€233 | +1.6% |
| Cash at bank and in hand | 54/58 | €1,574,571 | €1,248,555 | -€326,016 | -20.7% |
| Deferred charges and accrued income | 490/1 | €8,091 | €6,555 | -€1,536 | -19.0% |
| Total equity and liabilities | 10/49 | €2,971,800 | €1,907,494 | -€1.1m | -35.8% |
| Equity | 10/15 | €1,648,896 | €1,804,970 | +€156,074 | +9.5% |
| Contributions | 10/11 | €142,000 | €142,000 | = | 0.0% |
| Capital | 10 | €142,000 | €142,000 | = | 0.0% |
| Issued capital | 100 | €142,000 | €142,000 | = | 0.0% |
| Reserves | 13 | €1,506,896 | €1,662,970 | +€156,074 | +10.4% |
| Non-distributable reserves | 130/1 | €14,200 | €14,200 | = | 0.0% |
| Legal reserve | 130 | €14,200 | €14,200 | = | 0.0% |
| Distributable reserves | 133 | €1,492,696 | €1,648,770 | +€156,074 | +10.5% |
| Amounts payable | 17/49 | €1,322,904 | €102,524 | -€1.2m | -92.3% |
| Amounts payable after more than one year | 17 | €1,192,311 | €0 | -€1.2m | -100% |
| Financial debts | 170/4 | €41,667 | €0 | -€41,667 | -100% |
| Other amounts payable | 178/9 | €1,150,644 | €0 | -€1.2m | -100% |
| Amounts payable within one year | 42/48 | €125,680 | €97,507 | -€28,173 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €41,667 | €41,667 | +€0 | 0.0% |
| Trade debts | 44 | €15,320 | €5,417 | -€9,903 | -64.6% |
| Suppliers | 440/4 | €15,320 | €5,417 | -€9,903 | -64.6% |
| Taxes, remuneration and social security | 45 | €68,694 | €50,423 | -€18,271 | -26.6% |
| Taxes | 450/3 | €68,694 | €50,423 | -€18,271 | -26.6% |
| Accrued charges and deferred income | 492/3 | €4,913 | €5,017 | +€104 | +2.1% |
| Remuneration, social security and pensions | 62 | €1,911 | €4,520 | +€2,610 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,806 | €42,427 | +€7,621 | +21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,397 | -€1,397 | |
| Other operating charges | 640/8 | €12,561 | €12,885 | +€325 | +2.6% |
| Non-recurring operating charges | 66A | €489 | €362,597 | +€362,107 | +74,014% |
| Gross operating margin | 9900 | -€3,201 | €41,132 | +€44,333 | |
| Operating profit (loss) | 9901 | -€52,967 | -€379,900 | -€326,933 | -617% |
| Financial income | 75/76B | €1,098,921 | €547,774 | -€551,147 | -50.2% |
| Recurring financial income | 75 | €43,235 | €185,177 | +€141,942 | +328% |
| Non-recurring financial income | 76B | €1,055,686 | €362,597 | -€693,090 | -65.7% |
| Financial charges | 65/66B | €365,234 | €1,545 | -€363,688 | -99.6% |
| Recurring financial charges | 65 | €2,637 | €1,545 | -€1,092 | -41.4% |
| Non-recurring financial charges | 66B | €362,597 | €0 | -€362,597 | -100% |
| Profit (loss) for the period before taxes | 9903 | €680,721 | €166,328 | -€514,392 | -75.6% |
| Income taxes | 67/77 | €60,814 | €10,255 | -€50,559 | -83.1% |
| Profit (loss) for the period | 9904 | €619,907 | €156,074 | -€463,833 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €619,907 | €156,074 | -€463,833 | -74.8% |
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 1 November 2026 via checked.be.