TUPPER - FRIET: 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.
TUPPER - FRIET
Largest movements
- Tangible fixed assets -€19,116
down €19,116 (-19.8%), from €96,683 to €77,567
of which Furniture and vehicles: -€9,655
- Cash +€5,523
up €5,523 (+6.6%), from €83,739 to €89,262
mainly Depreciation (+€20,694) and Net result for the year (+€9,394)
- Deferred charges and accrued income +€3,053
new in 2025: €3,053
- Receivables within one year +€2,902
up €2,902 (+2,961%), from €98 to €3,000
- Debts after one year -€12,000
down €12,000 (-71.6%), from €16,755 to €4,755
- Reserves +€9,394
up €9,394 (+12.6%), from €74,298 to €83,692
- Current portion of long-term debt -€3,730
down €3,730 (-23.7%), from €15,730 to €12,000
- Gross operating margin -€6,703
down €6,703 (-9.4%), from €71,038 to €64,335
- Turnover -€5,887
down €5,887 (-3.9%), from €152,727 to €146,840
- Staff costs +€4,774
up €4,774 (+21.1%), from €22,596 to €27,370
- Taxes -€2,927
down €2,927 (-56.0%), from €5,227 to €2,300
- Depreciation -€2,890
down €2,890 (-12.3%), from €23,584 to €20,694
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 | €181,362 | €173,564 | -€7,798 | -4.3% |
| Fixed assets | 21/28 | €96,705 | €77,589 | -€19,116 | -19.8% |
| Tangible fixed assets | 22/27 | €96,683 | €77,567 | -€19,116 | -19.8% |
| Land and buildings | 22 | €39,257 | €31,405 | -€7,852 | -20.0% |
| Plant, machinery and equipment | 23 | €3,642 | €2,033 | -€1,609 | -44.2% |
| Furniture and vehicles | 24 | €53,784 | €44,129 | -€9,655 | -18.0% |
| Financial fixed assets | 28 | €22 | €22 | = | 0.0% |
| Current assets | 29/58 | €84,657 | €95,975 | +€11,318 | +13.4% |
| Stocks and contracts in progress | 3 | €820 | €660 | -€160 | -19.5% |
| Stocks | 30/36 | €820 | €660 | -€160 | -19.5% |
| Amounts receivable within one year | 40/41 | €98 | €3,000 | +€2,902 | +2,961% |
| Other amounts receivable | 41 | €98 | €3,000 | +€2,902 | +2,961% |
| Cash at bank and in hand | 54/58 | €83,739 | €89,262 | +€5,523 | +6.6% |
| Deferred charges and accrued income | 490/1 | - | €3,053 | +€3,053 | |
| Total equity and liabilities | 10/49 | €181,362 | €173,564 | -€7,798 | -4.3% |
| Equity | 10/15 | €117,849 | €127,243 | +€9,394 | +8.0% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €74,298 | €83,692 | +€9,394 | +12.6% |
| Distributable reserves | 133 | €74,298 | €83,692 | +€9,394 | +12.6% |
| Profit (loss) carried forward | 14 | €23,720 | €23,720 | = | 0.0% |
| Amounts payable | 17/49 | €63,513 | €46,321 | -€17,192 | -27.1% |
| Amounts payable after more than one year | 17 | €16,755 | €4,755 | -€12,000 | -71.6% |
| Financial debts | 170/4 | €16,755 | €4,755 | -€12,000 | -71.6% |
| Amounts payable within one year | 42/48 | €46,758 | €41,566 | -€5,192 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €15,730 | €12,000 | -€3,730 | -23.7% |
| Trade debts | 44 | €4,228 | €4,345 | +€117 | +2.8% |
| Suppliers | 440/4 | €4,228 | €4,345 | +€117 | +2.8% |
| Taxes, remuneration and social security | 45 | €3,843 | €3,588 | -€255 | -6.6% |
| Taxes | 450/3 | €3,771 | €3,388 | -€383 | -10.2% |
| Remuneration and social security | 454/9 | €72 | €200 | +€128 | +178% |
| Other amounts payable | 47/48 | €22,957 | €21,633 | -€1,324 | -5.8% |
| Turnover | 70 | €152,727 | €146,840 | -€5,887 | -3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,688 | €82,504 | +€816 | +1.0% |
| Remuneration, social security and pensions | 62 | €22,596 | €27,370 | +€4,774 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,584 | €20,694 | -€2,890 | -12.3% |
| Other operating charges | 640/8 | €3,214 | €3,664 | +€450 | +14.0% |
| Gross operating margin | 9900 | €71,038 | €64,335 | -€6,703 | -9.4% |
| Operating profit (loss) | 9901 | €21,644 | €12,607 | -€9,037 | -41.8% |
| Financial charges | 65/66B | €1,672 | €913 | -€759 | -45.4% |
| Recurring financial charges | 65 | €1,672 | €913 | -€759 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €19,972 | €11,694 | -€8,278 | -41.4% |
| Income taxes | 67/77 | €5,227 | €2,300 | -€2,927 | -56.0% |
| Profit (loss) for the period | 9904 | €14,745 | €9,394 | -€5,351 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,745 | €9,394 | -€5,351 | -36.3% |
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 27 October 2026 via checked.be.