NUPTIA: 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.
NUPTIA
Largest movements
- Receivables within one year +€4,090
up €4,090 (+1,634%), from €250 to €4,340
of which Trade receivables: +€4,340
- Cash -€1,226
down €1,226 (-95.1%), from €1,289 to €63
mainly Receivables within one year (-€4,090) and Net result for the year (-€77)
- Trade debts +€2,878
up €2,878 (+743%), from €387 to €3,266
- Profit (loss) carried forward -€77
down €77 (-0.1%), from -€67,770 to -€67,847
- Tax, wage and social debts +€62
new in 2025: €62
- Gross operating margin -€77
down €77 (-12.7%), from €603 to €526
- Financial charges +€37
up €37 (+25.8%), from €142 to €179
- Other operating charges -€17
down €17 (-3.9%), from €442 to €425
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 | €1,665 | €4,528 | +€2,863 | +172% |
| Fixed assets | 21/28 | €125 | €125 | = | 0.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,540 | €4,403 | +€2,863 | +186% |
| Amounts receivable within one year | 40/41 | €250 | €4,340 | +€4,090 | +1,634% |
| Trade receivables | 40 | €0 | €4,340 | +€4,340 | |
| Other amounts receivable | 41 | €250 | €0 | -€250 | -100% |
| Cash at bank and in hand | 54/58 | €1,289 | €63 | -€1,226 | -95.1% |
| Total equity and liabilities | 10/49 | €1,665 | €4,528 | +€2,863 | +172% |
| Equity | 10/15 | -€18,528 | -€18,606 | -€77 | -0.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Contributions outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €18,255 | €18,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,255 | €18,255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,255 | €18,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,770 | -€67,847 | -€77 | -0.1% |
| Amounts payable | 17/49 | €20,193 | €23,134 | +€2,941 | +14.6% |
| Amounts payable within one year | 42/48 | €20,193 | €23,134 | +€2,941 | +14.6% |
| Trade debts | 44 | €387 | €3,266 | +€2,878 | +743% |
| Suppliers | 440/4 | €387 | €3,266 | +€2,878 | +743% |
| Taxes, remuneration and social security | 45 | - | €62 | +€62 | |
| Taxes | 450/3 | - | €62 | +€62 | |
| Other amounts payable | 47/48 | €19,806 | €19,806 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €425 | -€17 | -3.9% |
| Gross operating margin | 9900 | €603 | €526 | -€77 | -12.7% |
| Operating profit (loss) | 9901 | €161 | €102 | -€59 | -36.8% |
| Financial charges | 65/66B | €142 | €179 | +€37 | +25.8% |
| Recurring financial charges | 65 | €142 | €179 | +€37 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €19 | -€77 | -€96 | |
| Profit (loss) for the period | 9904 | €19 | -€77 | -€96 | |
| Profit (loss) for the period to be appropriated | 9905 | €19 | -€77 | -€96 |
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 28 October 2026 via checked.be.