HUPPY: 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.
HUPPY
Largest movements
- Cash +€26,458
up €26,458 (+58.8%), from €45,022 to €71,480
mainly Other debts (+€59,053) and Net result for the year (+€20,452)
- Receivables within one year +€8,302
up €8,302 (+57.0%), from €14,568 to €22,869
of which Other amounts receivable: +€5,381
- Tangible fixed assets -€1,229
down €1,229 (-27.9%), from €4,397 to €3,169
- Other debts +€59,053
up €59,053 (+1340.0%), from €4,407 to €63,460
- Reserves -€44,000
down €44,000 (-100.0%), from €44,000 to €0
- Provisions +€8,951
new in 2025: €8,951
- Tax, wage and social debts +€8,367
up €8,367 (+81.0%), from €10,335 to €18,702
of which Taxes: +€6,607
- Gross operating margin +€41,993
up €41,993 (+8286.6%), from €507 to €42,500
- Provisions +€8,951
new in 2025: €8,951
- Taxes +€8,128
up €8,128 (+4669.7%), from €174 to €8,302
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.
Cash bridge derived
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 | €66,262 | €99,145 | +€32,884 | +49.6% |
| Fixed assets | 21/28 | €4,397 | €3,169 | -€1,229 | -27.9% |
| Tangible fixed assets | 22/27 | €4,397 | €3,169 | -€1,229 | -27.9% |
| Furniture and vehicles | 24 | €4,397 | €3,169 | -€1,229 | -27.9% |
| Current assets | 29/58 | €61,865 | €95,977 | +€34,112 | +55.1% |
| Amounts receivable within one year | 40/41 | €14,568 | €22,869 | +€8,302 | +57.0% |
| Trade receivables | 40 | €11,074 | €13,995 | +€2,921 | +26.4% |
| Other amounts receivable | 41 | €3,493 | €8,874 | +€5,381 | +154.0% |
| Cash at bank and in hand | 54/58 | €45,022 | €71,480 | +€26,458 | +58.8% |
| Deferred charges and accrued income | 490/1 | €2,275 | €1,628 | -€647 | -28.4% |
| Total equity and liabilities | 10/49 | €66,262 | €99,145 | +€32,884 | +49.6% |
| Equity | 10/15 | €49,546 | €5,100 | -€44,446 | -89.7% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €44,000 | €0 | -€44,000 | -100.0% |
| Distributable reserves | 133 | €44,000 | €0 | -€44,000 | -100.0% |
| Profit (loss) carried forward | 14 | €446 | €0 | -€446 | -100.0% |
| Provisions and deferred taxes | 16 | - | €8,951 | +€8,951 | |
| Deferred taxes | 168 | - | €8,951 | +€8,951 | |
| Amounts payable | 17/49 | €16,716 | €85,094 | +€68,378 | +409.1% |
| Amounts payable within one year | 42/48 | €16,679 | €84,611 | +€67,931 | +407.3% |
| Trade debts | 44 | €1,937 | €2,448 | +€511 | +26.4% |
| Suppliers | 440/4 | €1,937 | €2,448 | +€511 | +26.4% |
| Taxes, remuneration and social security | 45 | €10,335 | €18,702 | +€8,367 | +81.0% |
| Taxes | 450/3 | €10,335 | €16,942 | +€6,607 | +63.9% |
| Remuneration and social security | 454/9 | - | €1,760 | +€1,760 | |
| Other amounts payable | 47/48 | €4,407 | €63,460 | +€59,053 | +1340.0% |
| Accrued charges and deferred income | 492/3 | €36 | €483 | +€447 | +1230.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,730 | €1,797 | +€67 | +3.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €8,951 | +€8,951 | |
| Other operating charges | 640/8 | €680 | €758 | +€78 | +11.4% |
| Gross operating margin | 9900 | €507 | €42,500 | +€41,993 | +8286.6% |
| Operating profit (loss) | 9901 | -€1,903 | €30,993 | +€32,897 | |
| Financial income | 75/76B | €379 | €275 | -€104 | -27.5% |
| Recurring financial income | 75 | €379 | €275 | -€104 | -27.5% |
| Financial charges | 65/66B | €2,479 | €2,514 | +€35 | +1.4% |
| Recurring financial charges | 65 | €2,479 | €2,514 | +€35 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,003 | €28,754 | +€32,757 | |
| Income taxes | 67/77 | €174 | €8,302 | +€8,128 | +4669.7% |
| Profit (loss) for the period | 9904 | -€4,177 | €20,452 | +€24,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,177 | €20,452 | +€24,629 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.