HUPPERTZ: what changed
What changed
HUPPERTZ
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€75,170
2024 · €24,986+€50,183
Equity
€1.9m
2024 · €1.9m+€50,330
Cash
€22,913
2024 · €197,743-€174,830
Balance sheet total
€4.1m
2024 · €4.0m+€146,855
Largest movements
Assets
- Receivables within one year +€325,901
up €325,901 (+21.7%), from €1.5m to €1.8m
of which Other amounts receivable: +€417,433
- Cash -€174,830
down €174,830 (-88.4%), from €197,743 to €22,913
mainly Receivables within one year (-€325,901) and Investment in fixed assets (net) (-€176,296)
Equity and liabilities
- Trade debts +€137,126
up €137,126 (+12.0%), from €1.1m to €1.3m
- Profit (loss) carried forward +€71,892
up €71,892 (+30.5%), from €235,730 to €307,623
- Debts after one year -€42,932
down €42,932 (-28.4%), from €151,103 to €108,171
Income statement
- Staff costs -€215,529
down €215,529 (-18.9%), from €1.1m to €924,764
- Gross operating margin -€124,298
down €124,298 (-8.5%), from €1.5m to €1.3m
- Taxes +€25,982
up €25,982 (+295%), from €8,814 to €34,796
- Financial charges -€21,492
down €21,492 (-16.3%), from €132,035 to €110,543
- Depreciation +€20,073
up €20,073 (+9.9%), from €203,405 to €223,478
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
€24,986
Gross operating margin
-€124,298
Staff costs
+€215,529
Depreciation
-€20,073
Write-downs
+€1,987
Other operating charges
-€12,300
Other operating items
-€5,086
Financial income
-€1,085
Financial charges
+€21,492
Taxes
-€25,982
Result 2025
€75,170
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
+€99,905
Investment
-€176,296
Financing
-€98,439
Cash 2024
€197,743
From operations (derived)
+€99,905
Net result for the year
+€75,170
Depreciation
+€223,478
Stocks and contracts
-€34,774
Receivables within one year
-€325,901
Deferred charges and accrued income
-€8,192
Trade debts
+€137,126
Tax, wage and social debts
+€14,237
Other debts
+€28,523
Accrued charges and deferred income
-€9,761
Investment (derived)
-€176,296
Investment in fixed assets (net)
-€176,296
Financing
-€98,439
Debts after one year
-€42,932
Current portion of long-term debt
-€23,743
Short-term financial debts
-€6,924
Contributions, distributions and other
-€24,840
Cash 2025
€22,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,986,320 | €4,133,175 | +€146,855 | +3.7% |
| Formation expenses | 20 | €109,926 | €78,507 | -€31,420 | -28.6% |
| Fixed assets | 21/28 | €1,336,326 | €1,320,564 | -€15,762 | -1.2% |
| Intangible fixed assets | 21 | €40,727 | €28,852 | -€11,874 | -29.2% |
| Tangible fixed assets | 22/27 | €548,055 | €544,168 | -€3,888 | -0.7% |
| Land and buildings | 22 | €345,319 | €290,293 | -€55,027 | -15.9% |
| Furniture and vehicles | 24 | €202,736 | €253,875 | +€51,139 | +25.2% |
| Financial fixed assets | 28 | €747,544 | €747,544 | = | 0.0% |
| Current assets | 29/58 | €2,540,068 | €2,734,104 | +€194,037 | +7.6% |
| Stocks and contracts in progress | 3 | €833,399 | €868,173 | +€34,774 | +4.2% |
| Stocks | 30/36 | €833,399 | €868,173 | +€34,774 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,500,263 | €1,826,164 | +€325,901 | +21.7% |
| Trade receivables | 40 | €934,790 | €843,258 | -€91,532 | -9.8% |
| Other amounts receivable | 41 | €565,473 | €982,906 | +€417,433 | +73.8% |
| Cash at bank and in hand | 54/58 | €197,743 | €22,913 | -€174,830 | -88.4% |
| Deferred charges and accrued income | 490/1 | €8,663 | €16,855 | +€8,192 | +94.6% |
| Total equity and liabilities | 10/49 | €3,986,320 | €4,133,175 | +€146,855 | +3.7% |
| Equity | 10/15 | €1,896,657 | €1,946,987 | +€50,330 | +2.7% |
| Contributions | 10/11 | €1,179,281 | €1,179,281 | = | 0.0% |
| Capital | 10 | €1,179,281 | €1,179,281 | = | 0.0% |
| Issued capital | 100 | €1,179,281 | €1,179,281 | = | 0.0% |
| Reserves | 13 | €481,646 | €460,084 | -€21,563 | -4.5% |
| Non-distributable reserves | 130/1 | €347,049 | €347,049 | = | 0.0% |
| Legal reserve | 130 | €187,928 | €187,928 | = | 0.0% |
| Other | 1319 | €159,121 | €159,121 | = | 0.0% |
| Tax-exempt reserves | 132 | €134,598 | €113,035 | -€21,563 | -16.0% |
| Profit (loss) carried forward | 14 | €235,730 | €307,623 | +€71,892 | +30.5% |
| Amounts payable | 17/49 | €2,089,663 | €2,186,188 | +€96,525 | +4.6% |
| Amounts payable after more than one year | 17 | €151,103 | €108,171 | -€42,932 | -28.4% |
| Financial debts | 170/4 | €151,103 | €108,171 | -€42,932 | -28.4% |
| Amounts payable within one year | 42/48 | €1,928,799 | €2,078,017 | +€149,218 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €134,479 | €110,736 | -€23,743 | -17.7% |
| Financial debts | 43 | €447,852 | €440,928 | -€6,924 | -1.5% |
| Credit institutions | 430/8 | €447,852 | €440,928 | -€6,924 | -1.5% |
| Trade debts | 44 | €1,145,672 | €1,282,798 | +€137,126 | +12.0% |
| Suppliers | 440/4 | €1,145,672 | €1,282,798 | +€137,126 | +12.0% |
| Taxes, remuneration and social security | 45 | €175,031 | €189,268 | +€14,237 | +8.1% |
| Taxes | 450/3 | €52,611 | €82,342 | +€29,730 | +56.5% |
| Remuneration and social security | 454/9 | €122,420 | €106,927 | -€15,494 | -12.7% |
| Other amounts payable | 47/48 | €25,764 | €54,287 | +€28,523 | +111% |
| Accrued charges and deferred income | 492/3 | €9,761 | - | -€9,761 | |
| Non-recurring operating income | 76A | €14,424 | - | -€14,424 | |
| Remuneration, social security and pensions | 62 | €1,140,293 | €924,764 | -€215,529 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,405 | €223,478 | +€20,073 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,987 | - | -€1,987 | |
| Other operating charges | 640/8 | €4,381 | €16,681 | +€12,300 | +281% |
| Non-recurring operating charges | 66A | €1,289 | €6,376 | +€5,086 | +394% |
| Gross operating margin | 9900 | €1,470,722 | €1,346,424 | -€124,298 | -8.5% |
| Operating profit (loss) | 9901 | €119,367 | €175,125 | +€55,759 | +46.7% |
| Financial income | 75/76B | €46,468 | €45,383 | -€1,085 | -2.3% |
| Recurring financial income | 75 | €46,468 | €45,383 | -€1,085 | -2.3% |
| Financial charges | 65/66B | €132,035 | €110,543 | -€21,492 | -16.3% |
| Recurring financial charges | 65 | €132,035 | €110,543 | -€21,492 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €33,800 | €109,966 | +€76,166 | +225% |
| Income taxes | 67/77 | €8,814 | €34,796 | +€25,982 | +295% |
| Profit (loss) for the period | 9904 | €24,986 | €75,170 | +€50,183 | +201% |
| Transfer from tax-exempt reserves | 789 | - | €21,563 | +€21,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,986 | €96,732 | +€71,746 | +287% |
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 3 November 2026 via checked.be.