RUPERT: 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.
RUPERT
Largest movements
- Tangible fixed assets -€4,344
down €4,344 (-7.3%), from €59,510 to €55,166
of which Land and buildings: -€5,798
- Receivables within one year +€3,072
new in 2025: €3,072
- Other debts -€2,780
no longer reported in 2025 (was €2,780)
- Profit (loss) carried forward +€1,426
up €1,426 (+2.3%), from -€60,706 to -€59,280
- Other operating charges +€927
up €927 (+163.7%), from €566 to €1,494
- Depreciation +€134
up €134 (+2.2%), from €6,223 to €6,357
- Gross operating margin +€105
up €105 (+1.1%), from €9,227 to €9,332
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 | €62,596 | €61,180 | -€1,416 | -2.3% |
| Fixed assets | 21/28 | €59,510 | €55,166 | -€4,344 | -7.3% |
| Tangible fixed assets | 22/27 | €59,510 | €55,166 | -€4,344 | -7.3% |
| Land and buildings | 22 | €56,645 | €50,847 | -€5,798 | -10.2% |
| Plant, machinery and equipment | 23 | €2,865 | €4,319 | +€1,454 | +50.8% |
| Current assets | 29/58 | €3,086 | €6,014 | +€2,927 | +94.9% |
| Amounts receivable within one year | 40/41 | - | €3,072 | +€3,072 | |
| Other amounts receivable | 41 | - | €3,072 | +€3,072 | |
| Cash at bank and in hand | 54/58 | €2,408 | €2,455 | +€48 | +2.0% |
| Deferred charges and accrued income | 490/1 | €678 | €487 | -€192 | -28.3% |
| Total equity and liabilities | 10/49 | €62,596 | €61,180 | -€1,416 | -2.3% |
| Equity | 10/15 | -€40,246 | -€38,820 | +€1,426 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,706 | -€59,280 | +€1,426 | +2.3% |
| Amounts payable | 17/49 | €102,842 | €100,000 | -€2,842 | -2.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,842 | - | -€2,842 | |
| Trade debts | 44 | €62 | - | -€62 | |
| Suppliers | 440/4 | €62 | - | -€62 | |
| Other amounts payable | 47/48 | €2,780 | - | -€2,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €6,357 | +€134 | +2.2% |
| Other operating charges | 640/8 | €566 | €1,494 | +€927 | +163.7% |
| Gross operating margin | 9900 | €9,227 | €9,332 | +€105 | +1.1% |
| Operating profit (loss) | 9901 | €2,438 | €1,481 | -€957 | -39.3% |
| Financial charges | 65/66B | €54 | €55 | +€2 | +2.8% |
| Recurring financial charges | 65 | €54 | €55 | +€2 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €2,384 | €1,426 | -€958 | -40.2% |
| Profit (loss) for the period | 9904 | €2,384 | €1,426 | -€958 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,384 | €1,426 | -€958 | -40.2% |
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 30 September 2026 via checked.be.