LUPET CONSULTANCY: 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.
LUPET CONSULTANCY
Largest movements
- Cash +€735,900
up €735,900 (+325%), from €226,586 to €962,486
mainly Net result for the year (+€1.3m) and Tax, wage and social debts (+€101,950)
- Receivables within one year +€50,543
up €50,543 (+3,375%), from €1,497 to €52,041
of which Other amounts receivable: +€51,163
- Reserves +€1.3m
up €1.3m (+63.9%), from €2.0m to €3.2m
- Other debts -€575,816
down €575,816 (-100%), from €575,816 to €0
- Tax, wage and social debts +€101,950
up €101,950 (+316%), from €32,215 to €134,165
- Financial income +€1.2m
up €1.2m (+527%), from €220,000 to €1.4m
- Taxes +€118,256
up €118,256 (+514%), from €22,987 to €141,244
- Depreciation -€15,617
down €15,617 (-56.9%), from €27,439 to €11,822
- Gross operating margin -€5,773
down €5,773 (-15.1%), from €38,178 to €32,405
- Other operating charges -€3,409
down €3,409 (-57.2%), from €5,958 to €2,548
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.
Derived cash bridge
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 | €2,587,811 | €3,370,790 | +€782,980 | +30.3% |
| Fixed assets | 21/28 | €1,407,809 | €1,404,945 | -€2,864 | -0.2% |
| Tangible fixed assets | 22/27 | €46,764 | €43,900 | -€2,864 | -6.1% |
| Land and buildings | 22 | €36,843 | €33,159 | -€3,684 | -10.0% |
| Plant, machinery and equipment | 23 | €0 | €581 | +€581 | |
| Furniture and vehicles | 24 | €9,921 | €10,161 | +€240 | +2.4% |
| Financial fixed assets | 28 | €1,361,045 | €1,361,045 | = | 0.0% |
| Current assets | 29/58 | €1,180,002 | €1,965,845 | +€785,844 | +66.6% |
| Amounts receivable after more than one year | 29 | €950,000 | €950,000 | = | 0.0% |
| Trade receivables | 290 | €950,000 | €950,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,497 | €52,041 | +€50,543 | +3,375% |
| Trade receivables | 40 | €620 | €0 | -€620 | -100% |
| Other amounts receivable | 41 | €877 | €52,041 | +€51,163 | +5,831% |
| Cash at bank and in hand | 54/58 | €226,586 | €962,486 | +€735,900 | +325% |
| Deferred charges and accrued income | 490/1 | €1,918 | €1,319 | -€599 | -31.3% |
| Total equity and liabilities | 10/49 | €2,587,811 | €3,370,790 | +€782,980 | +30.3% |
| Equity | 10/15 | €1,979,780 | €3,236,625 | +€1.3m | +63.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,967,280 | €3,224,125 | +€1.3m | +63.9% |
| Distributable reserves | 133 | €1,967,280 | €3,224,125 | +€1.3m | +63.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €608,031 | €134,165 | -€473,866 | -77.9% |
| Amounts payable within one year | 42/48 | €608,031 | €134,165 | -€473,866 | -77.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €32,215 | €134,165 | +€101,950 | +316% |
| Taxes | 450/3 | €32,215 | €134,165 | +€101,950 | +316% |
| Other amounts payable | 47/48 | €575,816 | €0 | -€575,816 | -100% |
| Non-recurring operating income | 76A | - | €7,240 | +€7,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,439 | €11,822 | -€15,617 | -56.9% |
| Other operating charges | 640/8 | €5,958 | €2,548 | -€3,409 | -57.2% |
| Gross operating margin | 9900 | €38,178 | €32,405 | -€5,773 | -15.1% |
| Operating profit (loss) | 9901 | €4,781 | €18,034 | +€13,253 | +277% |
| Financial income | 75/76B | €220,000 | €1,380,481 | +€1.2m | +527% |
| Recurring financial income | 75 | €220,000 | €1,380,481 | +€1.2m | +527% |
| Financial charges | 65/66B | €257 | €426 | +€170 | +66.1% |
| Recurring financial charges | 65 | €257 | €426 | +€170 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €224,525 | €1,398,089 | +€1.2m | +523% |
| Income taxes | 67/77 | €22,987 | €141,244 | +€118,256 | +514% |
| Profit (loss) for the period | 9904 | €201,538 | €1,256,845 | +€1.1m | +524% |
| Profit (loss) for the period to be appropriated | 9905 | €201,538 | €1,256,845 | +€1.1m | +524% |
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 14 October 2026 via checked.be.