TRUPAT: 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.
TRUPAT
Largest movements
- Tangible fixed assets -€6,830
down €6,830 (-7.8%), from €87,981 to €81,151
of which Land and buildings: -€5,925
- Cash +€3,861
up €3,861 (+68.2%), from €5,658 to €9,520
mainly Depreciation (+€6,830) and Net result for the year (+€3,097)
- Current portion of long-term debt -€5,251
no longer reported in 2025 (was €5,251)
- Reserves +€3,097
up €3,097 (+2.3%), from €135,141 to €138,239
- Gross operating margin -€425
down €425 (-3.4%), from €12,510 to €12,085
- Financial charges -€227
down €227 (-68.4%), from €331 to €104
- Depreciation -€151
down €151 (-2.2%), from €6,981 to €6,830
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 | €172,045 | €169,337 | -€2,707 | -1.6% |
| Fixed assets | 21/28 | €87,981 | €81,151 | -€6,830 | -7.8% |
| Tangible fixed assets | 22/27 | €87,981 | €81,151 | -€6,830 | -7.8% |
| Land and buildings | 22 | €87,075 | €81,151 | -€5,925 | -6.8% |
| Plant, machinery and equipment | 23 | €906 | - | -€906 | |
| Current assets | 29/58 | €84,063 | €88,187 | +€4,123 | +4.9% |
| Amounts receivable within one year | 40/41 | €75,000 | €75,253 | +€253 | +0.3% |
| Other amounts receivable | 41 | €75,000 | €75,253 | +€253 | +0.3% |
| Cash at bank and in hand | 54/58 | €5,658 | €9,520 | +€3,861 | +68.2% |
| Deferred charges and accrued income | 490/1 | €3,405 | €3,414 | +€10 | +0.3% |
| Total equity and liabilities | 10/49 | €172,045 | €169,337 | -€2,707 | -1.6% |
| Equity | 10/15 | €153,741 | €156,839 | +€3,097 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,141 | €138,239 | +€3,097 | +2.3% |
| Distributable reserves | 133 | €135,141 | €138,239 | +€3,097 | +2.3% |
| Amounts payable | 17/49 | €18,303 | €12,498 | -€5,805 | -31.7% |
| Amounts payable within one year | 42/48 | €18,303 | €12,498 | -€5,805 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €5,251 | - | -€5,251 | |
| Trade debts | 44 | €855 | €909 | +€54 | +6.3% |
| Suppliers | 440/4 | €855 | €909 | +€54 | +6.3% |
| Taxes, remuneration and social security | 45 | €321 | €631 | +€310 | +96.6% |
| Taxes | 450/3 | €321 | €631 | +€310 | +96.6% |
| Other amounts payable | 47/48 | €11,876 | €10,958 | -€918 | -7.7% |
| Non-recurring operating income | 76A | €641 | €665 | +€24 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,981 | €6,830 | -€151 | -2.2% |
| Other operating charges | 640/8 | €1,669 | €1,743 | +€75 | +4.5% |
| Gross operating margin | 9900 | €12,510 | €12,085 | -€425 | -3.4% |
| Operating profit (loss) | 9901 | €3,860 | €3,512 | -€348 | -9.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €331 | €104 | -€227 | -68.4% |
| Recurring financial charges | 65 | €331 | €104 | -€227 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €3,529 | €3,407 | -€122 | -3.4% |
| Income taxes | 67/77 | €321 | €310 | -€11 | -3.4% |
| Profit (loss) for the period | 9904 | €3,208 | €3,097 | -€111 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | €3,097 | -€111 | -3.4% |
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 20 October 2026 via checked.be.