hupple: 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.
hupple
Largest movements
- Receivables within one year +€632,209
up €632,209 (+40.9%), from €1.5m to €2.2m
of which Trade receivables: +€624,686
- Intangible fixed assets -€93,099
down €93,099 (-7.1%), from €1.3m to €1.2m
- Trade debts +€823,787
up €823,787 (+24.7%), from €3.3m to €4.2m
- Profit (loss) carried forward -€344,342
down €344,342 (-16.5%), from -€2.1m to -€2.4m
- Other debts +€58,931
up €58,931 (+213.3%), from €27,632 to €86,563
- Gross operating margin +€470,462
up €470,462 (+79.0%), from -€595,146 to -€124,684
- Depreciation +€18,911
up €18,911 (+9.9%), from €191,617 to €210,528
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,852,954 | €3,391,166 | +€538,212 | +18.9% |
| Fixed assets | 21/28 | €1,307,249 | €1,214,151 | -€93,099 | -7.1% |
| Intangible fixed assets | 21 | €1,307,249 | €1,214,151 | -€93,099 | -7.1% |
| Current assets | 29/58 | €1,545,705 | €2,177,016 | +€631,311 | +40.8% |
| Amounts receivable within one year | 40/41 | €1,544,782 | €2,176,991 | +€632,209 | +40.9% |
| Trade receivables | 40 | €1,544,092 | €2,168,778 | +€624,686 | +40.5% |
| Other amounts receivable | 41 | €690 | €8,213 | +€7,523 | +1090.4% |
| Cash at bank and in hand | 54/58 | €923 | €25 | -€898 | -97.3% |
| Total equity and liabilities | 10/49 | €2,852,954 | €3,391,166 | +€538,212 | +18.9% |
| Equity | 10/15 | -€506,477 | -€850,819 | -€344,342 | -68.0% |
| Contributions | 10/11 | €1,579,000 | €1,579,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,085,477 | -€2,429,819 | -€344,342 | -16.5% |
| Amounts payable | 17/49 | €3,359,431 | €4,241,985 | +€882,554 | +26.3% |
| Amounts payable within one year | 42/48 | €3,359,431 | €4,241,985 | +€882,554 | +26.3% |
| Trade debts | 44 | €3,330,258 | €4,154,044 | +€823,787 | +24.7% |
| Suppliers | 440/4 | €3,330,258 | €4,154,044 | +€823,787 | +24.7% |
| Taxes, remuneration and social security | 45 | €1,542 | €1,378 | -€164 | -10.6% |
| Taxes | 450/3 | €1,542 | €1,378 | -€164 | -10.6% |
| Other amounts payable | 47/48 | €27,632 | €86,563 | +€58,931 | +213.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,617 | €210,528 | +€18,911 | +9.9% |
| Other operating charges | 640/8 | €500 | €502 | +€2 | +0.5% |
| Non-recurring operating charges | 66A | €34,777 | €6,621 | -€28,155 | -81.0% |
| Gross operating margin | 9900 | -€595,146 | -€124,684 | +€470,462 | +79.0% |
| Operating profit (loss) | 9901 | -€822,040 | -€342,336 | +€479,704 | +58.4% |
| Financial charges | 65/66B | €548 | €1,383 | +€834 | +152.2% |
| Recurring financial charges | 65 | €548 | €1,383 | +€834 | +152.2% |
| Profit (loss) for the period before taxes | 9903 | -€822,588 | -€343,719 | +€478,869 | +58.2% |
| Income taxes | 67/77 | €1,542 | €623 | -€919 | -59.6% |
| Profit (loss) for the period | 9904 | -€824,130 | -€344,342 | +€479,788 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€824,130 | -€344,342 | +€479,788 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.