LUPRONA: 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.
LUPRONA
Largest movements
- Tangible fixed assets -€24,018
down €24,018 (-27.1%), from €88,691 to €64,672
of which Furniture and vehicles: -€23,388
- Cash +€12,082
up €12,082 (+36.1%), from €33,503 to €45,585
mainly Net result for the year (+€63,075) and Depreciation (+€24,018)
- Receivables within one year -€1,373
down €1,373 (-11.1%), from €12,408 to €11,035
of which Trade receivables: -€1,162
- Other debts -€83,865
down €83,865 (-46.5%), from €180,453 to €96,588
- Profit (loss) carried forward +€63,075
up €63,075 (+99.8%), from -€63,176 to -€101
- Tax, wage and social debts +€7,024
up €7,024 (+71.4%), from €9,844 to €16,869
- Gross operating margin +€69,644
up €69,644 (+160.6%), from €43,365 to €113,009
- Taxes +€19,927
up €19,927 (+393.9%), from €5,058 to €24,985
- Depreciation +€16,005
up €16,005 (+199.7%), from €8,013 to €24,018
- Financial charges -€10,356
down €10,356 (-99.8%), from €10,377 to €21
of which Financial charges: -€10,356
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 | €134,959 | €121,650 | -€13,309 | -9.9% |
| Fixed assets | 21/28 | €89,048 | €65,029 | -€24,018 | -27.0% |
| Tangible fixed assets | 22/27 | €88,691 | €64,672 | -€24,018 | -27.1% |
| Plant, machinery and equipment | 23 | €2,933 | €2,303 | -€630 | -21.5% |
| Furniture and vehicles | 24 | €85,758 | €62,369 | -€23,388 | -27.3% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €45,911 | €56,620 | +€10,709 | +23.3% |
| Amounts receivable within one year | 40/41 | €12,408 | €11,035 | -€1,373 | -11.1% |
| Trade receivables | 40 | €12,197 | €11,035 | -€1,162 | -9.5% |
| Other amounts receivable | 41 | €211 | - | -€211 | |
| Cash at bank and in hand | 54/58 | €33,503 | €45,585 | +€12,082 | +36.1% |
| Total equity and liabilities | 10/49 | €134,959 | €121,650 | -€13,309 | -9.9% |
| Equity | 10/15 | -€55,338 | €7,737 | +€63,075 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,638 | €1,638 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,638 | €1,638 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,638 | €1,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,176 | -€101 | +€63,075 | +99.8% |
| Amounts payable | 17/49 | €190,297 | €113,913 | -€76,384 | -40.1% |
| Amounts payable within one year | 42/48 | €190,297 | €113,913 | -€76,384 | -40.1% |
| Trade debts | 44 | - | €456 | +€456 | |
| Suppliers | 440/4 | - | €456 | +€456 | |
| Taxes, remuneration and social security | 45 | €9,844 | €16,869 | +€7,024 | +71.4% |
| Taxes | 450/3 | €9,844 | €16,869 | +€7,024 | +71.4% |
| Other amounts payable | 47/48 | €180,453 | €96,588 | -€83,865 | -46.5% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,013 | €24,018 | +€16,005 | +199.7% |
| Other operating charges | 640/8 | €535 | €909 | +€374 | +70.0% |
| Gross operating margin | 9900 | €43,365 | €113,009 | +€69,644 | +160.6% |
| Operating profit (loss) | 9901 | €34,817 | €88,081 | +€53,264 | +153.0% |
| Financial charges | 65/66B | €10,377 | €21 | -€10,356 | -99.8% |
| Recurring financial charges | 65 | €10,377 | €21 | -€10,356 | -99.8% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €24,440 | €88,060 | +€63,620 | +260.3% |
| Income taxes | 67/77 | €5,058 | €24,985 | +€19,927 | +393.9% |
| Profit (loss) for the period | 9904 | €19,382 | €63,075 | +€43,693 | +225.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,382 | €63,075 | +€43,693 | +225.4% |
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 10 October 2026 via checked.be.