Tupungato: 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.
Tupungato
Largest movements
- Receivables after one year +€866,639
up €866,639 (+7.3%), from €11.9m to €12.7m
- Current investments -€600,000
down €600,000 (-37.5%), from €1.6m to €1.0m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€100,837
down €100,837 (-79.1%), from €127,462 to €26,625
- Gross operating margin +€17,402
up €17,402 (+24.1%), from -€72,104 to -€54,702
- Taxes -€1,631
new in 2025: -€1,631
- Financial charges +€1,443
up €1,443 (+1,093%), from €132 to €1,575
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 | €49,918,064 | €49,908,029 | -€10,035 | 0.0% |
| Fixed assets | 21/28 | €35,858,873 | €35,858,873 | = | 0.0% |
| Financial fixed assets | 28 | €35,858,873 | €35,858,873 | = | 0.0% |
| Current assets | 29/58 | €14,059,191 | €14,049,156 | -€10,035 | -0.1% |
| Amounts receivable after more than one year | 29 | €11,881,126 | €12,747,765 | +€866,639 | +7.3% |
| Other amounts receivable | 291 | €11,881,126 | €12,747,765 | +€866,639 | +7.3% |
| Amounts receivable within one year | 40/41 | €132,429 | €155,765 | +€23,336 | +17.6% |
| Trade receivables | 40 | €120,000 | €150,000 | +€30,000 | +25.0% |
| Other amounts receivable | 41 | €12,429 | €5,765 | -€6,664 | -53.6% |
| Current investments | 50/53 | €1,600,000 | €1,000,000 | -€600,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €349,771 | €38,670 | -€311,100 | -88.9% |
| Deferred charges and accrued income | 490/1 | €95,865 | €106,955 | +€11,090 | +11.6% |
| Total equity and liabilities | 10/49 | €49,918,064 | €49,908,029 | -€10,035 | 0.0% |
| Equity | 10/15 | €48,284,859 | €48,256,838 | -€28,021 | -0.1% |
| Contributions | 10/11 | €46,456,037 | €46,456,037 | = | 0.0% |
| Reserves | 13 | €1,828,822 | €1,800,801 | -€28,021 | -1.5% |
| Non-distributable reserves | 130/1 | €24,400 | €24,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,400 | €24,400 | = | 0.0% |
| Distributable reserves | 133 | €1,804,423 | €1,776,401 | -€28,021 | -1.6% |
| Amounts payable | 17/49 | €1,633,205 | €1,651,191 | +€17,987 | +1.1% |
| Amounts payable within one year | 42/48 | €1,631,368 | €1,650,186 | +€18,818 | +1.2% |
| Trade debts | 44 | €2,453 | €4,041 | +€1,588 | +64.7% |
| Suppliers | 440/4 | €2,453 | €4,041 | +€1,588 | +64.7% |
| Taxes, remuneration and social security | 45 | €4,738 | €4,737 | -€1 | 0.0% |
| Taxes | 450/3 | €29 | - | -€29 | |
| Remuneration and social security | 454/9 | €4,709 | €4,737 | +€28 | +0.6% |
| Other amounts payable | 47/48 | €1,624,177 | €1,641,408 | +€17,232 | +1.1% |
| Accrued charges and deferred income | 492/3 | €1,837 | €1,005 | -€832 | -45.3% |
| Gross operating margin | 9900 | -€72,104 | -€54,702 | +€17,402 | +24.1% |
| Operating profit (loss) | 9901 | -€72,104 | -€54,702 | +€17,402 | +24.1% |
| Financial income | 75/76B | €127,462 | €26,625 | -€100,837 | -79.1% |
| Recurring financial income | 75 | €127,462 | €26,625 | -€100,837 | -79.1% |
| Financial charges | 65/66B | €132 | €1,575 | +€1,443 | +1,093% |
| Recurring financial charges | 65 | €132 | €1,575 | +€1,443 | +1,093% |
| Profit (loss) for the period before taxes | 9903 | €55,225 | -€29,652 | -€84,878 | |
| Income taxes | 67/77 | - | -€1,631 | -€1,631 | |
| Profit (loss) for the period | 9904 | €55,225 | -€28,021 | -€83,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,225 | -€28,021 | -€83,247 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.