Buzz Upkot: 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.
Buzz Upkot
Largest movements
- Tangible fixed assets -€384,038
down €384,038 (-3.5%), from €11.1m to €10.7m
- Receivables within one year +€361,091
new in 2025: €361,091
of which Other amounts receivable: +€360,000
- Cash -€358,324
down €358,324 (-86.1%), from €416,025 to €57,701
mainly Receivables within one year (-€361,091) and Contributions, distributions and other (-€232,800)
- Contributions -€232,800
down €232,800 (-2.9%), from €7.9m to €7.7m
- Profit (loss) carried forward -€127,691
down €127,691 (-121.6%), from -€105,035 to -€232,726
- Depreciation +€32,003
up €32,003 (+9.1%), from €352,034 to €384,038
- Gross operating margin +€15,527
up €15,527 (+5.9%), from €261,302 to €276,828
- Other operating charges +€4,859
up €4,859 (+23.9%), from €20,353 to €25,213
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 | €11,477,853 | €11,104,473 | -€373,381 | -3.3% |
| Fixed assets | 21/28 | €11,061,038 | €10,677,001 | -€384,038 | -3.5% |
| Tangible fixed assets | 22/27 | €11,061,038 | €10,677,001 | -€384,038 | -3.5% |
| Land and buildings | 22 | €11,061,038 | €10,677,001 | -€384,038 | -3.5% |
| Current assets | 29/58 | €416,815 | €427,472 | +€10,657 | +2.6% |
| Amounts receivable within one year | 40/41 | - | €361,091 | +€361,091 | |
| Trade receivables | 40 | - | €1,091 | +€1,091 | |
| Other amounts receivable | 41 | - | €360,000 | +€360,000 | |
| Cash at bank and in hand | 54/58 | €416,025 | €57,701 | -€358,324 | -86.1% |
| Deferred charges and accrued income | 490/1 | €790 | €8,680 | +€7,890 | +999.3% |
| Total equity and liabilities | 10/49 | €11,477,853 | €11,104,473 | -€373,381 | -3.3% |
| Equity | 10/15 | €11,418,565 | €11,058,074 | -€360,491 | -3.2% |
| Contributions | 10/11 | €7,918,561 | €7,685,761 | -€232,800 | -2.9% |
| Revaluation surpluses | 12 | €3,605,039 | €3,605,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,035 | -€232,726 | -€127,691 | -121.6% |
| Amounts payable | 17/49 | €59,289 | €46,399 | -€12,890 | -21.7% |
| Amounts payable within one year | 42/48 | €18,993 | €21,279 | +€2,287 | +12.0% |
| Trade debts | 44 | €18,993 | €21,279 | +€2,287 | +12.0% |
| Suppliers | 440/4 | €18,993 | €21,279 | +€2,287 | +12.0% |
| Accrued charges and deferred income | 492/3 | €40,296 | €25,119 | -€15,176 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,034 | €384,038 | +€32,003 | +9.1% |
| Other operating charges | 640/8 | €20,353 | €25,213 | +€4,859 | +23.9% |
| Non-recurring operating charges | 66A | - | €659 | +€659 | |
| Gross operating margin | 9900 | €261,302 | €276,828 | +€15,527 | +5.9% |
| Operating profit (loss) | 9901 | -€111,086 | -€133,080 | -€21,994 | -19.8% |
| Financial income | 75/76B | €7,429 | €6,743 | -€686 | -9.2% |
| Recurring financial income | 75 | €7,429 | €6,743 | -€686 | -9.2% |
| Financial charges | 65/66B | €1,378 | €1,354 | -€25 | -1.8% |
| Recurring financial charges | 65 | €1,378 | €1,354 | -€25 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€105,035 | -€127,691 | -€22,656 | -21.6% |
| Profit (loss) for the period | 9904 | -€105,035 | -€127,691 | -€22,656 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,035 | -€127,691 | -€22,656 | -21.6% |
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 10 October 2026 via checked.be.