CPUR: what changed
Two fiscal 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.
CPUR
Largest movements
- Tangible fixed assets +€66,090
up €66,090 (+1363.8%), from €4,846 to €70,936
- Cash +€9,080
up €9,080 (+28.4%), from €32,008 to €41,088
mainly Debts after one year (+€45,816) and Net result for the year (+€22,780)
- Receivables within one year +€3,369
up €3,369 (+26.9%), from €12,535 to €15,903
of which Trade receivables: +€4,228
- Debts after one year +€45,816
new in 2025: €45,816
- Profit (loss) carried forward +€22,780
up €22,780 (+66.7%), from €34,146 to €56,927
- Current portion of long-term debt +€11,394
new in 2025: €11,394
- Trade debts -€1,436
down €1,436 (-20.0%), from €7,167 to €5,732
- Gross operating margin -€8,018
down €8,018 (-17.2%), from €46,723 to €38,705
- Depreciation +€5,442
up €5,442 (+356.8%), from €1,525 to €6,968
- Taxes -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Other operating charges +€1,150
up €1,150 (+911.6%), from €126 to €1,276
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.
Cash bridge derived
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 | €49,388 | €127,927 | +€78,538 | +159.0% |
| Fixed assets | 21/28 | €4,846 | €70,936 | +€66,090 | +1363.8% |
| Tangible fixed assets | 22/27 | €4,846 | €70,936 | +€66,090 | +1363.8% |
| Furniture and vehicles | 24 | €4,846 | €70,936 | +€66,090 | +1363.8% |
| Current assets | 29/58 | €44,542 | €56,991 | +€12,448 | +27.9% |
| Amounts receivable within one year | 40/41 | €12,535 | €15,903 | +€3,369 | +26.9% |
| Trade receivables | 40 | €11,086 | €15,314 | +€4,228 | +38.1% |
| Other amounts receivable | 41 | €1,449 | €589 | -€860 | -59.3% |
| Cash at bank and in hand | 54/58 | €32,008 | €41,088 | +€9,080 | +28.4% |
| Total equity and liabilities | 10/49 | €49,388 | €127,927 | +€78,538 | +159.0% |
| Equity | 10/15 | €37,146 | €59,927 | +€22,780 | +61.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,146 | €56,927 | +€22,780 | +66.7% |
| Amounts payable | 17/49 | €12,242 | €68,000 | +€55,758 | +455.5% |
| Amounts payable after more than one year | 17 | - | €45,816 | +€45,816 | |
| Financial debts | 170/4 | - | €45,816 | +€45,816 | |
| Amounts payable within one year | 42/48 | €12,242 | €22,185 | +€9,943 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,394 | +€11,394 | |
| Trade debts | 44 | €7,167 | €5,732 | -€1,436 | -20.0% |
| Suppliers | 440/4 | €7,167 | €5,732 | -€1,436 | -20.0% |
| Other amounts payable | 47/48 | €5,075 | €5,060 | -€15 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | €6,968 | +€5,442 | +356.8% |
| Other operating charges | 640/8 | €126 | €1,276 | +€1,150 | +911.6% |
| Gross operating margin | 9900 | €46,723 | €38,705 | -€8,018 | -17.2% |
| Operating profit (loss) | 9901 | €45,071 | €30,462 | -€14,610 | -32.4% |
| Financial income | 75/76B | €3 | €20 | +€17 | +524.0% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +524.0% |
| Financial charges | 65/66B | €1,928 | €1,701 | -€227 | -11.8% |
| Recurring financial charges | 65 | €1,928 | €1,701 | -€227 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €43,146 | €28,780 | -€14,366 | -33.3% |
| Income taxes | 67/77 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Profit (loss) for the period | 9904 | €34,146 | €22,780 | -€11,366 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,146 | €22,780 | -€11,366 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.