LUPIOLA ARCHITECTEN: 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.
LUPIOLA ARCHITECTEN
Largest movements
- Cash -€9,083
down €9,083 (-94.2%), from €9,640 to €557
mainly Net result for the year (-€6,444) and Tax, wage and social debts (-€2,227)
- Deferred charges and accrued income +€2,014
up €2,014 (+1,346%), from €150 to €2,164
- Receivables within one year -€811
down €811 (-4.3%), from €18,919 to €18,108
of which Other amounts receivable: -€1,624
- Profit (loss) carried forward -€6,444
down €6,444 (-31.4%), from €20,490 to €14,046
- Tax, wage and social debts -€2,227
down €2,227 (-100%), from €2,227 to €0
- Other debts +€755
up €755 (+73.0%), from €1,035 to €1,790
- Gross operating margin -€11,889
down €11,889, from €6,117 to -€5,772
- Taxes -€1,533
down €1,533 (-100%), from €1,533 to €0
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 | €28,709 | €20,828 | -€7,880 | -27.4% |
| Current assets | 29/58 | €28,709 | €20,828 | -€7,880 | -27.4% |
| Amounts receivable within one year | 40/41 | €18,919 | €18,108 | -€811 | -4.3% |
| Trade receivables | 40 | €17,036 | €17,848 | +€812 | +4.8% |
| Other amounts receivable | 41 | €1,883 | €259 | -€1,624 | -86.2% |
| Cash at bank and in hand | 54/58 | €9,640 | €557 | -€9,083 | -94.2% |
| Deferred charges and accrued income | 490/1 | €150 | €2,164 | +€2,014 | +1,346% |
| Total equity and liabilities | 10/49 | €28,709 | €20,828 | -€7,880 | -27.4% |
| Equity | 10/15 | €23,490 | €17,046 | -€6,444 | -27.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,490 | €14,046 | -€6,444 | -31.4% |
| Amounts payable | 17/49 | €5,219 | €3,783 | -€1,436 | -27.5% |
| Amounts payable within one year | 42/48 | €5,209 | €3,783 | -€1,426 | -27.4% |
| Trade debts | 44 | €1,947 | €1,992 | +€45 | +2.3% |
| Suppliers | 440/4 | €1,947 | €1,992 | +€45 | +2.3% |
| Taxes, remuneration and social security | 45 | €2,227 | €0 | -€2,227 | -100% |
| Taxes | 450/3 | €2,227 | €0 | -€2,227 | -100% |
| Other amounts payable | 47/48 | €1,035 | €1,790 | +€755 | +73.0% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €6,117 | -€5,772 | -€11,889 | |
| Operating profit (loss) | 9901 | €5,611 | -€6,292 | -€11,903 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -77.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -77.2% |
| Financial charges | 65/66B | €157 | €152 | -€5 | -3.2% |
| Recurring financial charges | 65 | €157 | €152 | -€5 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €5,456 | -€6,444 | -€11,900 | |
| Income taxes | 67/77 | €1,533 | €0 | -€1,533 | -100% |
| Profit (loss) for the period | 9904 | €3,923 | -€6,444 | -€10,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,923 | -€6,444 | -€10,367 |
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 30 October 2026 via checked.be.