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QUPPE: what changed

What changed

QUPPE

BE 0764.768.091
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Financial years compared with
Net result for the year
-€9,767
2024 · -€2,254-€7,513
Equity
-€34,807
2024 · -€25,040-€9,767
Cash
€153
2024 · €324-€171
Balance sheet total
€3,203
2024 · €503+€2,700

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€2,852

    new in 2025: €2,852

  • Cash -€171

    down €171 (-52.7%), from €324 to €153

    mainly Net result for the year (-€9,767) and Investment in fixed assets (net) (-€3,505)

Equity and liabilities
  • Other debts +€12,711

    up €12,711 (+50.4%), from €25,217 to €37,928

  • Profit (loss) carried forward -€9,767

    down €9,767 (-34.8%), from -€28,040 to -€37,807

  • Trade debts -€244

    down €244 (-74.9%), from €326 to €82

Income statement
  • Gross operating margin -€6,846

    down €6,846 (-379%), from -€1,806 to -€8,652

  • Depreciation +€653

    new in 2025: €653

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 -€2,254
Gross operating margin -€6,846
Depreciation -€653
Other operating charges -€12
Financial income +€9
Financial charges -€10
Result 2025 -€9,767
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€3,334
Investment -€3,505
Financing €0
Cash 2024 €324
Net result for the year -€9,767
Depreciation +€653
Receivables within one year -€19
Trade debts -€244
Other debts +€12,711
Investment in fixed assets (net) -€3,505
Cash 2025 €153
brings cash intakes cash out
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €503 €3,203 +€2,700 +537%
Fixed assets 21/28 - €2,852 +€2,852
Tangible fixed assets 22/27 - €2,852 +€2,852
Furniture and vehicles 24 - €2,852 +€2,852
Current assets 29/58 €503 €351 -€152 -30.2%
Amounts receivable within one year 40/41 €179 €198 +€19 +10.5%
Other amounts receivable 41 €179 €198 +€19 +10.5%
Cash at bank and in hand 54/58 €324 €153 -€171 -52.7%
Total equity and liabilities 10/49 €503 €3,203 +€2,700 +537%
Equity 10/15 -€25,040 -€34,807 -€9,767 -39.0%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 -€28,040 -€37,807 -€9,767 -34.8%
Amounts payable 17/49 €25,543 €38,010 +€12,467 +48.8%
Amounts payable within one year 42/48 €25,543 €38,010 +€12,467 +48.8%
Trade debts 44 €326 €82 -€244 -74.9%
Suppliers 440/4 €326 €82 -€244 -74.9%
Other amounts payable 47/48 €25,217 €37,928 +€12,711 +50.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €653 +€653
Other operating charges 640/8 €387 €400 +€12 +3.2%
Gross operating margin 9900 -€1,806 -€8,652 -€6,846 -379%
Operating profit (loss) 9901 -€2,193 -€9,705 -€7,512 -342%
Financial income 75/76B - €9 +€9
Recurring financial income 75 - €9 +€9
Financial charges 65/66B €61 €71 +€10 +16.1%
Recurring financial charges 65 €61 €71 +€10 +16.1%
Profit (loss) for the period before taxes 9903 -€2,254 -€9,767 -€7,513 -333%
Profit (loss) for the period 9904 -€2,254 -€9,767 -€7,513 -333%
Profit (loss) for the period to be appropriated 9905 -€2,254 -€9,767 -€7,513 -333%
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.