RUPURA: 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.
RUPURA
Largest movements
- Tangible fixed assets -€12,336
down €12,336 (-4.5%), from €273,930 to €261,593
- Debts after one year -€28,352
down €28,352 (-22.2%), from €127,617 to €99,265
- Other debts +€10,700
up €10,700 (+7.6%), from €141,660 to €152,360
- Profit (loss) carried forward +€5,279
up €5,279 (+5.3%), from -€99,744 to -€94,465
- Gross operating margin +€2,281
up €2,281 (+11.3%), from €20,155 to €22,436
- Financial charges +€1,340
up €1,340 (+34.0%), from €3,937 to €5,277
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,651 | €264,412 | -€14,239 | -5.1% |
| Fixed assets | 21/28 | €273,930 | €261,593 | -€12,336 | -4.5% |
| Tangible fixed assets | 22/27 | €273,930 | €261,593 | -€12,336 | -4.5% |
| Land and buildings | 22 | €273,930 | €261,593 | -€12,336 | -4.5% |
| Current assets | 29/58 | €4,722 | €2,819 | -€1,903 | -40.3% |
| Amounts receivable within one year | 40/41 | €2,335 | €2,335 | = | 0.0% |
| Other amounts receivable | 41 | €2,335 | €2,335 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,386 | €483 | -€1,903 | -79.7% |
| Total equity and liabilities | 10/49 | €278,651 | €264,412 | -€14,239 | -5.1% |
| Equity | 10/15 | -€20,497 | -€16,689 | +€3,807 | +18.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €17,747 | €16,276 | -€1,472 | -8.3% |
| Tax-exempt reserves | 132 | €17,747 | €16,276 | -€1,472 | -8.3% |
| Profit (loss) carried forward | 14 | -€99,744 | -€94,465 | +€5,279 | +5.3% |
| Provisions and deferred taxes | 16 | €9,138 | €8,381 | -€758 | -8.3% |
| Deferred taxes | 168 | €9,138 | €8,381 | -€758 | -8.3% |
| Amounts payable | 17/49 | €290,009 | €272,721 | -€17,289 | -6.0% |
| Amounts payable after more than one year | 17 | €127,617 | €99,265 | -€28,352 | -22.2% |
| Financial debts | 170/4 | €127,617 | €99,265 | -€28,352 | -22.2% |
| Amounts payable within one year | 42/48 | €162,393 | €173,456 | +€11,063 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €19,307 | €19,541 | +€234 | +1.2% |
| Trade debts | 44 | €1,426 | €1,554 | +€128 | +9.0% |
| Suppliers | 440/4 | €1,426 | €1,554 | +€128 | +9.0% |
| Other amounts payable | 47/48 | €141,660 | €152,360 | +€10,700 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,336 | €12,336 | = | 0.0% |
| Other operating charges | 640/8 | €1,708 | €1,774 | +€66 | +3.9% |
| Gross operating margin | 9900 | €20,155 | €22,436 | +€2,281 | +11.3% |
| Operating profit (loss) | 9901 | €6,111 | €8,326 | +€2,215 | +36.2% |
| Financial charges | 65/66B | €3,937 | €5,277 | +€1,340 | +34.0% |
| Recurring financial charges | 65 | €3,937 | €5,277 | +€1,340 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €2,175 | €3,050 | +€875 | +40.2% |
| Transfer from deferred taxes | 780 | €758 | €758 | = | 0.0% |
| Profit (loss) for the period | 9904 | €2,932 | €3,807 | +€875 | +29.8% |
| Transfer from tax-exempt reserves | 789 | €1,472 | €1,472 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,404 | €5,279 | +€875 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.