RUPALI TRADERS: 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.
RUPALI TRADERS
Largest movements
- Stocks and contracts +€27,728
up €27,728 (+177.2%), from €15,648 to €43,375
- Receivables within one year -€9,268
down €9,268 (-60.4%), from €15,332 to €6,064
of which Trade receivables: -€13,734
- Cash +€8,728
up €8,728 (+224.5%), from €3,889 to €12,617
mainly Tax, wage and social debts (+€20,663) and Net result for the year (+€18,039)
- Tax, wage and social debts +€20,663
up €20,663 (+2189.4%), from €944 to €21,607
of which Remuneration and social security: +€15,179
- Profit (loss) carried forward +€18,039
up €18,039, from -€8,093 to €9,946
- Trade debts -€12,813
down €12,813 (-65.7%), from €19,518 to €6,704
- Other debts +€4,707
new in 2025: €4,707
- Contributions -€3,408
down €3,408 (-15.5%), from €22,000 to €18,592
- Other operating charges -€9,765
down €9,765 (-59.6%), from €16,392 to €6,626
- Gross operating margin +€5,893
up €5,893 (+22.1%), from €26,644 to €32,537
- Taxes -€4,126
down €4,126 (-54.8%), from €7,526 to €3,400
- Turnover +€3,281
up €3,281 (+1.1%), from €308,851 to €312,132
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 | €34,869 | €62,057 | +€27,188 | +78.0% |
| Current assets | 29/58 | €34,869 | €62,057 | +€27,188 | +78.0% |
| Stocks and contracts in progress | 3 | €15,648 | €43,375 | +€27,728 | +177.2% |
| Stocks | 30/36 | €15,648 | €43,375 | +€27,728 | +177.2% |
| Amounts receivable within one year | 40/41 | €15,332 | €6,064 | -€9,268 | -60.4% |
| Trade receivables | 40 | €15,332 | €1,599 | -€13,734 | -89.6% |
| Other amounts receivable | 41 | - | €4,465 | +€4,465 | |
| Cash at bank and in hand | 54/58 | €3,889 | €12,617 | +€8,728 | +224.5% |
| Total equity and liabilities | 10/49 | €34,869 | €62,057 | +€27,188 | +78.0% |
| Equity | 10/15 | €14,407 | €29,038 | +€14,631 | +101.6% |
| Contributions | 10/11 | €22,000 | €18,592 | -€3,408 | -15.5% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,093 | €9,946 | +€18,039 | |
| Amounts payable | 17/49 | €20,462 | €33,019 | +€12,557 | +61.4% |
| Amounts payable within one year | 42/48 | €20,462 | €33,019 | +€12,557 | +61.4% |
| Trade debts | 44 | €19,518 | €6,704 | -€12,813 | -65.7% |
| Suppliers | 440/4 | €19,518 | €6,704 | -€12,813 | -65.7% |
| Taxes, remuneration and social security | 45 | €944 | €21,607 | +€20,663 | +2189.4% |
| Taxes | 450/3 | €448 | €5,933 | +€5,484 | +1223.0% |
| Remuneration and social security | 454/9 | €495 | €15,674 | +€15,179 | +3064.4% |
| Other amounts payable | 47/48 | - | €4,707 | +€4,707 | |
| Turnover | 70 | €308,851 | €312,132 | +€3,281 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,407 | €280,796 | -€2,611 | -0.9% |
| Remuneration, social security and pensions | 62 | €3,810 | €4,257 | +€447 | +11.7% |
| Other operating charges | 640/8 | €16,392 | €6,626 | -€9,765 | -59.6% |
| Gross operating margin | 9900 | €26,644 | €32,537 | +€5,893 | +22.1% |
| Operating profit (loss) | 9901 | €6,442 | €21,654 | +€15,212 | +236.1% |
| Financial charges | 65/66B | €277 | €215 | -€62 | -22.4% |
| Recurring financial charges | 65 | €277 | €215 | -€62 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €6,165 | €21,439 | +€15,274 | +247.7% |
| Income taxes | 67/77 | €7,526 | €3,400 | -€4,126 | -54.8% |
| Profit (loss) for the period | 9904 | -€1,361 | €18,039 | +€19,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,361 | €18,039 | +€19,400 |
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.