Lupi: what changed
Two fiscal 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.
Lupi
Largest movements
- Cash -€2,096
down €2,096 (-11.9%), from €17,560 to €15,464
mainly Net result for the year (-€1,982) and Receivables within one year (-€115)
- Profit (loss) carried forward -€1,982
down €1,982 (-9.7%), from -€20,384 to -€22,366
- Gross operating margin -€776
down €776 (-103.8%), from -€748 to -€1,524
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 | €19,616 | €17,634 | -€1,982 | -10.1% |
| Current assets | 29/58 | €19,616 | €17,634 | -€1,982 | -10.1% |
| Amounts receivable within one year | 40/41 | €2,056 | €2,170 | +€115 | +5.6% |
| Other amounts receivable | 41 | €2,056 | €2,170 | +€115 | +5.6% |
| Cash at bank and in hand | 54/58 | €17,560 | €15,464 | -€2,096 | -11.9% |
| Total equity and liabilities | 10/49 | €19,616 | €17,634 | -€1,982 | -10.1% |
| Equity | 10/15 | €19,616 | €17,634 | -€1,982 | -10.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,384 | -€22,366 | -€1,982 | -9.7% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€748 | -€1,524 | -€776 | -103.8% |
| Operating profit (loss) | 9901 | -€1,261 | -€2,051 | -€791 | -62.7% |
| Financial income | 75/76B | €121 | €115 | -€6 | -5.3% |
| Recurring financial income | 75 | €121 | €115 | -€6 | -5.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,185 | -€1,982 | -€797 | -67.3% |
| Profit (loss) for the period | 9904 | -€1,185 | -€1,982 | -€797 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,185 | -€1,982 | -€797 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.