TUPOLOS & PARTNERS: what changed
TUPOLOS & PARTNERS
Largest movements
- Receivables within one year +€14,468
up €14,468 (+287%), from €5,046 to €19,515
- Cash +€2,277
up €2,277 (+158%), from €1,443 to €3,720
mainly Other debts (+€14,818) and Trade debts (+€1,204)
- Other debts +€14,818
up €14,818 (+141%), from €10,517 to €25,335
- Trade debts +€1,204
up €1,204 (+85.0%), from €1,416 to €2,620
- Profit (loss) carried forward +€768
up €768 (+2.9%), from -€26,215 to -€25,447
- Gross operating margin +€10,255
up €10,255 (+1,341%), from €765 to €11,019
- Staff costs +€4,029
up €4,029 (+91.3%), from €4,410 to €8,439
- Other operating charges -€1,310
down €1,310 (-81.9%), from €1,600 to €290
- Taxes -€996
down €996 (-57.9%), from €1,720 to €724
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,490 | €23,235 | +€16,745 | +258% |
| Formation expenses | 20 | - | €0 | = | |
| Current assets | 29/58 | €6,490 | €23,235 | +€16,745 | +258% |
| Amounts receivable within one year | 40/41 | €5,046 | €19,515 | +€14,468 | +287% |
| Trade receivables | 40 | €5,046 | €19,515 | +€14,468 | +287% |
| Cash at bank and in hand | 54/58 | €1,443 | €3,720 | +€2,277 | +158% |
| Total equity and liabilities | 10/49 | €6,490 | €23,235 | +€16,745 | +258% |
| Equity | 10/15 | -€6,866 | -€6,098 | +€768 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €748 | €748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €748 | €748 | = | 0.0% |
| Reserves not available under the articles | 1311 | €748 | €748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,215 | -€25,447 | +€768 | +2.9% |
| Amounts payable | 17/49 | €13,356 | €29,333 | +€15,977 | +120% |
| Amounts payable within one year | 42/48 | €13,356 | €29,333 | +€15,977 | +120% |
| Trade debts | 44 | €1,416 | €2,620 | +€1,204 | +85.0% |
| Suppliers | 440/4 | €1,416 | €2,620 | +€1,204 | +85.0% |
| Taxes, remuneration and social security | 45 | €1,423 | €1,378 | -€45 | -3.2% |
| Taxes | 450/3 | €1,423 | €724 | -€699 | -49.1% |
| Remuneration and social security | 454/9 | - | €653 | +€653 | |
| Other amounts payable | 47/48 | €10,517 | €25,335 | +€14,818 | +141% |
| Remuneration, social security and pensions | 62 | €4,410 | €8,439 | +€4,029 | +91.3% |
| Other operating charges | 640/8 | €1,600 | €290 | -€1,310 | -81.9% |
| Gross operating margin | 9900 | €765 | €11,019 | +€10,255 | +1,341% |
| Operating profit (loss) | 9901 | -€5,245 | €2,291 | +€7,536 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €907 | €799 | -€109 | -12.0% |
| Recurring financial charges | 65 | €907 | €799 | -€109 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,153 | €1,492 | +€7,645 | |
| Income taxes | 67/77 | €1,720 | €724 | -€996 | -57.9% |
| Profit (loss) for the period | 9904 | -€7,873 | €768 | +€8,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,873 | €768 | +€8,641 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.