Campus 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.
Campus Upkot
Largest movements
- Cash -€919,247
down €919,247 (-96.5%), from €952,218 to €32,972
mainly Receivables within one year (-€878,773) and Contributions, distributions and other (-€446,600)
- Receivables within one year +€878,773
up €878,773 (+32,019%), from €2,745 to €881,517
of which Other amounts receivable: +€865,000
- Tangible fixed assets -€808,038
down €808,038 (-4.7%), from €17.4m to €16.6m
- Contributions -€446,600
down €446,600 (-3.9%), from €11.5m to €11.0m
- Profit (loss) carried forward -€403,229
down €403,229 (-27.4%), from -€1.5m to -€1.9m
- Gross operating margin -€22,349
down €22,349 (-4.6%), from €484,228 to €461,880
- Other operating charges -€11,965
down €11,965 (-13.9%), from €86,282 to €74,317
- Financial income -€4,968
down €4,968 (-21.3%), from €23,377 to €18,409
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 | €18,318,995 | €17,495,456 | -€823,538 | -4.5% |
| Fixed assets | 21/28 | €17,362,019 | €16,553,981 | -€808,038 | -4.7% |
| Tangible fixed assets | 22/27 | €17,362,019 | €16,553,981 | -€808,038 | -4.7% |
| Land and buildings | 22 | €17,362,019 | €16,553,981 | -€808,038 | -4.7% |
| Current assets | 29/58 | €956,976 | €941,475 | -€15,501 | -1.6% |
| Amounts receivable within one year | 40/41 | €2,745 | €881,517 | +€878,773 | +32,019% |
| Trade receivables | 40 | €2,745 | €16,517 | +€13,773 | +502% |
| Other amounts receivable | 41 | €0 | €865,000 | +€865,000 | |
| Cash at bank and in hand | 54/58 | €952,218 | €32,972 | -€919,247 | -96.5% |
| Deferred charges and accrued income | 490/1 | €2,013 | €26,986 | +€24,974 | +1,241% |
| Total equity and liabilities | 10/49 | €18,318,995 | €17,495,456 | -€823,538 | -4.5% |
| Equity | 10/15 | €18,174,110 | €17,324,282 | -€849,829 | -4.7% |
| Contributions | 10/11 | €11,470,437 | €11,023,837 | -€446,600 | -3.9% |
| Revaluation surpluses | 12 | €8,173,608 | €8,173,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,469,934 | -€1,873,163 | -€403,229 | -27.4% |
| Amounts payable | 17/49 | €144,884 | €171,175 | +€26,290 | +18.1% |
| Amounts payable within one year | 42/48 | €6,028 | €66,548 | +€60,520 | +1,004% |
| Trade debts | 44 | €6,028 | €66,548 | +€60,520 | +1,004% |
| Suppliers | 440/4 | €6,028 | €66,548 | +€60,520 | +1,004% |
| Accrued charges and deferred income | 492/3 | €138,857 | €104,627 | -€34,230 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €808,038 | €808,038 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€80 | -€255 | -€175 | -218% |
| Other operating charges | 640/8 | €86,282 | €74,317 | -€11,965 | -13.9% |
| Gross operating margin | 9900 | €484,228 | €461,880 | -€22,349 | -4.6% |
| Operating profit (loss) | 9901 | -€410,011 | -€420,220 | -€10,209 | -2.5% |
| Financial income | 75/76B | €23,377 | €18,409 | -€4,968 | -21.3% |
| Recurring financial income | 75 | €23,377 | €18,409 | -€4,968 | -21.3% |
| Financial charges | 65/66B | €1,573 | €1,418 | -€155 | -9.8% |
| Recurring financial charges | 65 | €1,573 | €1,418 | -€155 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€388,206 | -€403,229 | -€15,022 | -3.9% |
| Profit (loss) for the period | 9904 | -€388,206 | -€403,229 | -€15,022 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€388,206 | -€403,229 | -€15,022 | -3.9% |
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 30 October 2026 via checked.be.