RUPAKOT: 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.
RUPAKOT
Largest movements
- Cash -€1,034
down €1,034 (-46.3%), from €2,233 to €1,199
mainly Other debts (-€1,942) and Receivables within one year (-€18)
- Formation expenses -€260
down €260 (-21.4%), from €1,214 to €954
- Other debts -€1,942
down €1,942 (-16.5%), from €11,798 to €9,857
- Profit (loss) carried forward +€666
up €666 (+19.9%), from -€3,352 to -€2,686
- Gross operating margin +€3,977
up €3,977, from -€2,845 to €1,132
- Purchases and services -€2,845
no longer reported in 2025 (was €2,845)
- Other operating charges -€243
down €243 (-62.8%), from €387 to €144
- Depreciation +€179
up €179 (+221.2%), from €81 to €260
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 | €13,447 | €12,171 | -€1,276 | -9.5% |
| Formation expenses | 20 | €1,214 | €954 | -€260 | -21.4% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €2,233 | €1,217 | -€1,016 | -45.5% |
| Amounts receivable within one year | 40/41 | - | €18 | +€18 | |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €2,233 | €1,199 | -€1,034 | -46.3% |
| Total equity and liabilities | 10/49 | €13,447 | €12,171 | -€1,276 | -9.5% |
| Equity | 10/15 | €1,648 | €2,314 | +€666 | +40.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,352 | -€2,686 | +€666 | +19.9% |
| Amounts payable | 17/49 | €11,798 | €9,857 | -€1,942 | -16.5% |
| Amounts payable within one year | 42/48 | €11,798 | €9,857 | -€1,942 | -16.5% |
| Other amounts payable | 47/48 | €11,798 | €9,857 | -€1,942 | -16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,845 | - | -€2,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | €260 | +€179 | +221.2% |
| Other operating charges | 640/8 | €387 | €144 | -€243 | -62.8% |
| Gross operating margin | 9900 | -€2,845 | €1,132 | +€3,977 | |
| Operating profit (loss) | 9901 | -€3,313 | €728 | +€4,041 | |
| Financial charges | 65/66B | €38 | €63 | +€24 | +62.6% |
| Recurring financial charges | 65 | €38 | €63 | +€24 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,352 | €666 | +€4,017 | |
| Profit (loss) for the period | 9904 | -€3,352 | €666 | +€4,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,352 | €666 | +€4,017 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.