LUPLA: 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.
LUPLA
Largest movements
- Tangible fixed assets -€94,406
down €94,406 (-4.7%), from €2.0m to €1.9m
- Debts after one year -€75,198
down €75,198 (-5.4%), from €1.4m to €1.3m
- Profit (loss) carried forward -€22,480
down €22,480 (-7.8%), from -€289,245 to -€311,724
- Gross operating margin -€9,147
down €9,147 (-6.5%), from €139,821 to €130,675
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 | €2,039,165 | €1,937,199 | -€101,967 | -5.0% |
| Fixed assets | 21/28 | €1,989,880 | €1,895,473 | -€94,406 | -4.7% |
| Tangible fixed assets | 22/27 | €1,989,880 | €1,895,473 | -€94,406 | -4.7% |
| Land and buildings | 22 | €1,989,880 | €1,895,473 | -€94,406 | -4.7% |
| Current assets | 29/58 | €49,286 | €41,725 | -€7,561 | -15.3% |
| Cash at bank and in hand | 54/58 | €44,090 | €40,135 | -€3,955 | -9.0% |
| Deferred charges and accrued income | 490/1 | €5,196 | €1,590 | -€3,606 | -69.4% |
| Total equity and liabilities | 10/49 | €2,039,165 | €1,937,199 | -€101,967 | -5.0% |
| Equity | 10/15 | -€89,245 | -€111,724 | -€22,480 | -25.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,245 | -€311,724 | -€22,480 | -7.8% |
| Amounts payable | 17/49 | €2,128,410 | €2,048,923 | -€79,487 | -3.7% |
| Amounts payable after more than one year | 17 | €1,402,447 | €1,327,249 | -€75,198 | -5.4% |
| Financial debts | 170/4 | €1,402,447 | €1,327,249 | -€75,198 | -5.4% |
| Amounts payable within one year | 42/48 | €725,588 | €721,674 | -€3,914 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €75,319 | €76,276 | +€957 | +1.3% |
| Trade debts | 44 | €11,813 | €12,742 | +€930 | +7.9% |
| Suppliers | 440/4 | €11,813 | €12,742 | +€930 | +7.9% |
| Other amounts payable | 47/48 | €638,456 | €632,655 | -€5,801 | -0.9% |
| Accrued charges and deferred income | 492/3 | €375 | - | -€375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,750 | €96,770 | +€19 | 0.0% |
| Other operating charges | 640/8 | €15,505 | €14,277 | -€1,228 | -7.9% |
| Gross operating margin | 9900 | €139,821 | €130,675 | -€9,147 | -6.5% |
| Operating profit (loss) | 9901 | €27,566 | €19,628 | -€7,938 | -28.8% |
| Financial charges | 65/66B | €41,382 | €42,108 | +€726 | +1.8% |
| Recurring financial charges | 65 | €41,382 | €42,108 | +€726 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,816 | -€22,480 | -€8,664 | -62.7% |
| Profit (loss) for the period | 9904 | -€13,816 | -€22,480 | -€8,664 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,816 | -€22,480 | -€8,664 | -62.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.