RuPiAc: 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.
RuPiAc
Largest movements
- Cash +€23,196
up €23,196 (+443%), from €5,234 to €28,429
mainly Net result for the year (+€22,962) and Tax, wage and social debts (+€8,048)
- Receivables within one year +€7,163
up €7,163 (+58.4%), from €12,271 to €19,434
- Tangible fixed assets -€2,055
down €2,055 (-25.6%), from €8,025 to €5,970
of which Furniture and vehicles: -€1,975
- Profit (loss) carried forward +€22,962
up €22,962 (+254%), from €9,043 to €32,005
- Tax, wage and social debts +€8,048
up €8,048 (+117%), from €6,877 to €14,926
of which Taxes: +€8,423
- Debts after one year -€1,747
no longer reported in 2025 (was €1,747)
- Trade debts -€544
down €544 (-32.1%), from €1,695 to €1,151
- Gross operating margin +€25,255
up €25,255 (+193%), from €13,077 to €38,332
- Taxes +€4,291
up €4,291 (+194%), from €2,211 to €6,502
- Financial charges +€2,980
up €2,980 (+303%), from €983 to €3,963
- Depreciation +€981
up €981 (+35.5%), from €2,762 to €3,743
- Other operating charges +€566
up €566 (+94.8%), from €596 to €1,162
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 | €25,529 | €53,833 | +€28,304 | +111% |
| Fixed assets | 21/28 | €8,025 | €5,970 | -€2,055 | -25.6% |
| Tangible fixed assets | 22/27 | €8,025 | €5,970 | -€2,055 | -25.6% |
| Plant, machinery and equipment | 23 | €1,831 | €1,751 | -€80 | -4.4% |
| Furniture and vehicles | 24 | €6,193 | €4,218 | -€1,975 | -31.9% |
| Current assets | 29/58 | €17,505 | €47,863 | +€30,359 | +173% |
| Amounts receivable within one year | 40/41 | €12,271 | €19,434 | +€7,163 | +58.4% |
| Trade receivables | 40 | €12,271 | €19,434 | +€7,163 | +58.4% |
| Cash at bank and in hand | 54/58 | €5,234 | €28,429 | +€23,196 | +443% |
| Total equity and liabilities | 10/49 | €25,529 | €53,833 | +€28,304 | +111% |
| Equity | 10/15 | €13,043 | €36,005 | +€22,962 | +176% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,043 | €32,005 | +€22,962 | +254% |
| Amounts payable | 17/49 | €12,486 | €17,828 | +€5,342 | +42.8% |
| Amounts payable after more than one year | 17 | €1,747 | - | -€1,747 | |
| Financial debts | 170/4 | €1,747 | - | -€1,747 | |
| Amounts payable within one year | 42/48 | €10,330 | €17,828 | +€7,499 | +72.6% |
| Current portion of amounts payable after more than one year | 42 | €1,671 | €1,747 | +€76 | +4.5% |
| Trade debts | 44 | €1,695 | €1,151 | -€544 | -32.1% |
| Suppliers | 440/4 | €1,695 | €1,151 | -€544 | -32.1% |
| Taxes, remuneration and social security | 45 | €6,877 | €14,926 | +€8,048 | +117% |
| Taxes | 450/3 | €5,002 | €13,426 | +€8,423 | +168% |
| Remuneration and social security | 454/9 | €1,875 | €1,500 | -€375 | -20.0% |
| Other amounts payable | 47/48 | €87 | €5 | -€82 | -94.3% |
| Accrued charges and deferred income | 492/3 | €410 | - | -€410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €3,743 | +€981 | +35.5% |
| Other operating charges | 640/8 | €596 | €1,162 | +€566 | +94.8% |
| Gross operating margin | 9900 | €13,077 | €38,332 | +€25,255 | +193% |
| Operating profit (loss) | 9901 | €9,718 | €33,427 | +€23,709 | +244% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €983 | €3,963 | +€2,980 | +303% |
| Recurring financial charges | 65 | €983 | €3,963 | +€2,980 | +303% |
| Profit (loss) for the period before taxes | 9903 | €8,735 | €29,464 | +€20,729 | +237% |
| Income taxes | 67/77 | €2,211 | €6,502 | +€4,291 | +194% |
| Profit (loss) for the period | 9904 | €6,524 | €22,962 | +€16,438 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €6,524 | €22,962 | +€16,438 | +252% |
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 13 October 2026 via checked.be.