LUPI CONSULTING: 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.
LUPI CONSULTING
Largest movements
- Receivables within one year -€17,137
down €17,137 (-24.6%), from €69,662 to €52,525
of which Trade receivables: -€30,293
- Tangible fixed assets -€12,084
down €12,084 (-21.6%), from €55,856 to €43,772
of which Furniture and vehicles: -€13,379
- Cash +€2,270
up €2,270 (+73.1%), from €3,103 to €5,373
mainly Net result for the year (+€28,744) and Receivables within one year (+€17,137)
- Trade debts -€52,035
down €52,035 (-96.9%), from €53,716 to €1,681
- Reserves +€28,744
up €28,744 (+186%), from €15,430 to €44,174
- Debts after one year -€17,295
down €17,295 (-62.4%), from €27,719 to €10,424
- Tax, wage and social debts +€12,836
up €12,836 (+99.6%), from €12,887 to €25,723
- Gross operating margin +€20,791
up €20,791 (+56.7%), from €36,664 to €57,454
- Taxes +€5,309
up €5,309 (+87.1%), from €6,093 to €11,402
- Depreciation +€3,485
up €3,485 (+34.9%), from €9,997 to €13,482
- Financial charges -€1,467
down €1,467 (-45.0%), from €3,262 to €1,795
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 | €129,346 | €102,297 | -€27,049 | -20.9% |
| Fixed assets | 21/28 | €55,856 | €43,772 | -€12,084 | -21.6% |
| Tangible fixed assets | 22/27 | €55,856 | €43,772 | -€12,084 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,295 | +€1,295 | |
| Furniture and vehicles | 24 | €55,856 | €42,477 | -€13,379 | -24.0% |
| Current assets | 29/58 | €73,490 | €58,525 | -€14,965 | -20.4% |
| Amounts receivable within one year | 40/41 | €69,662 | €52,525 | -€17,137 | -24.6% |
| Trade receivables | 40 | €67,771 | €37,478 | -€30,293 | -44.7% |
| Other amounts receivable | 41 | €1,891 | €15,047 | +€13,156 | +696% |
| Cash at bank and in hand | 54/58 | €3,103 | €5,373 | +€2,270 | +73.1% |
| Deferred charges and accrued income | 490/1 | €724 | €626 | -€98 | -13.5% |
| Total equity and liabilities | 10/49 | €129,346 | €102,297 | -€27,049 | -20.9% |
| Equity | 10/15 | €18,430 | €47,174 | +€28,744 | +156% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,430 | €44,174 | +€28,744 | +186% |
| Distributable reserves | 133 | €15,430 | €44,174 | +€28,744 | +186% |
| Amounts payable | 17/49 | €110,915 | €55,122 | -€55,793 | -50.3% |
| Amounts payable after more than one year | 17 | €27,719 | €10,424 | -€17,295 | -62.4% |
| Financial debts | 170/4 | €27,719 | €10,424 | -€17,295 | -62.4% |
| Amounts payable within one year | 42/48 | €83,196 | €44,698 | -€38,498 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €16,594 | €17,295 | +€701 | +4.2% |
| Trade debts | 44 | €53,716 | €1,681 | -€52,035 | -96.9% |
| Suppliers | 440/4 | €53,716 | €1,681 | -€52,035 | -96.9% |
| Taxes, remuneration and social security | 45 | €12,887 | €25,723 | +€12,836 | +99.6% |
| Taxes | 450/3 | €12,887 | €25,723 | +€12,836 | +99.6% |
| Remuneration, social security and pensions | 62 | €1,848 | €1,680 | -€168 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,997 | €13,482 | +€3,485 | +34.9% |
| Other operating charges | 640/8 | €34 | €352 | +€318 | +941% |
| Gross operating margin | 9900 | €36,664 | €57,454 | +€20,791 | +56.7% |
| Operating profit (loss) | 9901 | €24,785 | €41,940 | +€17,156 | +69.2% |
| Financial income | 75/76B | €0 | €1 | +€0 | +6.1% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +6.1% |
| Financial charges | 65/66B | €3,262 | €1,795 | -€1,467 | -45.0% |
| Recurring financial charges | 65 | €3,262 | €1,795 | -€1,467 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €21,523 | €40,145 | +€18,622 | +86.5% |
| Income taxes | 67/77 | €6,093 | €11,402 | +€5,309 | +87.1% |
| Profit (loss) for the period | 9904 | €15,430 | €28,744 | +€13,313 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,430 | €28,744 | +€13,313 | +86.3% |
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 19 October 2026 via checked.be.