BACKSTAGE²UPKOT: 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.
BACKSTAGE²UPKOT
Largest movements
- Tangible fixed assets -€1.3m
down €1.3m (-4.5%), from €29.6m to €28.3m
- Receivables within one year +€820,340
up €820,340 (+3,886%), from €21,111 to €841,451
of which Other amounts receivable: +€840,000
- Cash -€782,377
down €782,377 (-87.9%), from €890,535 to €108,158
mainly Contributions, distributions and other (-€894,240) and Receivables within one year (-€820,340)
- Contributions -€894,240
down €894,240 (-2.6%), from €34.8m to €33.9m
- Profit (loss) carried forward -€372,952
down €372,952 (-8.4%), from -€4.4m to -€4.8m
- Gross operating margin +€40,016
up €40,016 (+4.2%), from €961,878 to €1.0m
- Depreciation -€25,163
down €25,163 (-1.9%), from €1.3m to €1.3m
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 | €30,523,792 | €29,240,092 | -€1.3m | -4.2% |
| Fixed assets | 21/28 | €29,588,207 | €28,265,958 | -€1.3m | -4.5% |
| Tangible fixed assets | 22/27 | €29,588,207 | €28,265,958 | -€1.3m | -4.5% |
| Land and buildings | 22 | €29,588,207 | €28,265,958 | -€1.3m | -4.5% |
| Current assets | 29/58 | €935,585 | €974,133 | +€38,549 | +4.1% |
| Amounts receivable within one year | 40/41 | €21,111 | €841,451 | +€820,340 | +3,886% |
| Trade receivables | 40 | €21,111 | €1,451 | -€19,660 | -93.1% |
| Other amounts receivable | 41 | €0 | €840,000 | +€840,000 | |
| Cash at bank and in hand | 54/58 | €890,535 | €108,158 | -€782,377 | -87.9% |
| Deferred charges and accrued income | 490/1 | €23,939 | €24,525 | +€586 | +2.4% |
| Total equity and liabilities | 10/49 | €30,523,792 | €29,240,092 | -€1.3m | -4.2% |
| Equity | 10/15 | €30,432,391 | €29,165,200 | -€1.3m | -4.2% |
| Contributions | 10/11 | €34,836,980 | €33,942,740 | -€894,240 | -2.6% |
| Reserves | 13 | €13,612 | €13,612 | = | 0.0% |
| Distributable reserves | 133 | €13,612 | €13,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,418,201 | -€4,791,153 | -€372,952 | -8.4% |
| Amounts payable | 17/49 | €91,400 | €74,892 | -€16,508 | -18.1% |
| Amounts payable within one year | 42/48 | €44,495 | €27,043 | -€17,452 | -39.2% |
| Trade debts | 44 | €39,427 | €16,985 | -€22,442 | -56.9% |
| Suppliers | 440/4 | €39,427 | €16,985 | -€22,442 | -56.9% |
| Taxes, remuneration and social security | 45 | €4,868 | €2,357 | -€2,511 | -51.6% |
| Taxes | 450/3 | €4,868 | €2,357 | -€2,511 | -51.6% |
| Other amounts payable | 47/48 | €200 | €7,700 | +€7,500 | +3,750% |
| Accrued charges and deferred income | 492/3 | €46,905 | €47,849 | +€944 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347,411 | €1,322,249 | -€25,163 | -1.9% |
| Other operating charges | 640/8 | €61,262 | €62,706 | +€1,444 | +2.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €961,878 | €1,001,894 | +€40,016 | +4.2% |
| Operating profit (loss) | 9901 | -€446,795 | -€383,061 | +€63,735 | +14.3% |
| Financial income | 75/76B | €13,871 | €11,492 | -€2,379 | -17.2% |
| Recurring financial income | 75 | €13,871 | €11,492 | -€2,379 | -17.2% |
| Financial charges | 65/66B | €2,289 | €1,383 | -€907 | -39.6% |
| Recurring financial charges | 65 | €2,289 | €1,383 | -€907 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€435,214 | -€372,952 | +€62,262 | +14.3% |
| Profit (loss) for the period | 9904 | -€435,214 | -€372,952 | +€62,262 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€435,214 | -€372,952 | +€62,262 | +14.3% |
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 17 October 2026 via checked.be.