LUPA & CO: 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.
LUPA & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,834
no longer reported in 2025 (was -€2,834)
- Purchases and services -€2,834
down €2,834 (-100%), from €2,834 to €0
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321 | €321 | = | 0.0% |
| Current assets | 29/58 | €321 | €321 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €321 | €321 | = | 0.0% |
| Other amounts receivable | 41 | €321 | €321 | = | 0.0% |
| Total equity and liabilities | 10/49 | €321 | €321 | = | 0.0% |
| Equity | 10/15 | €166 | €166 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,834 | -€2,834 | = | 0.0% |
| Amounts payable | 17/49 | €155 | €155 | = | 0.0% |
| Amounts payable within one year | 42/48 | €155 | €155 | = | 0.0% |
| Trade debts | 44 | €155 | €155 | = | 0.0% |
| Suppliers | 440/4 | €155 | €155 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,834 | €0 | -€2,834 | -100% |
| Gross operating margin | 9900 | -€2,834 | - | +€2,834 | |
| Operating profit (loss) | 9901 | -€2,834 | - | +€2,834 | |
| Profit (loss) for the period before taxes | 9903 | -€2,834 | - | +€2,834 | |
| Profit (loss) for the period | 9904 | -€2,834 | - | +€2,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,834 | - | +€2,834 |
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 16 October 2026 via checked.be.