Centr'Upsylon: 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.
Centr'Upsylon
Largest movements
- Receivables within one year -€24,901
down €24,901 (-22.7%), from €109,833 to €84,932
of which Trade receivables: -€26,001
- Tangible fixed assets +€8,970
up €8,970 (+6.2%), from €143,783 to €152,753
of which Other tangible fixed assets: +€13,512
- Tax, wage and social debts -€11,913
down €11,913 (-48.5%), from €24,568 to €12,655
of which Taxes: -€11,913
- Profit (loss) carried forward -€10,885
down €10,885 (-2,608%), from -€417 to -€11,303
- Debts after one year -€7,544
down €7,544 (-7.9%), from €95,978 to €88,434
- Short-term financial debts +€7,148
up €7,148 (+27.5%), from €26,029 to €33,176
- Trade debts +€5,061
up €5,061 (+118%), from €4,296 to €9,357
- Turnover -€55,147
down €55,147 (-24.9%), from €221,473 to €166,326
- Gross operating margin -€27,010
down €27,010 (-57.8%), from €46,763 to €19,752
- Purchases and services -€20,625
down €20,625 (-10.7%), from €192,729 to €172,104
- Taxes -€4,708
down €4,708 (-73.6%), from €6,394 to €1,686
- Other operating charges -€2,748
down €2,748 (-78.2%), from €3,515 to €766
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 | €256,558 | €240,259 | -€16,299 | -6.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €144,294 | €153,015 | +€8,720 | +6.0% |
| Tangible fixed assets | 22/27 | €143,783 | €152,753 | +€8,970 | +6.2% |
| Land and buildings | 22 | €126,116 | €121,618 | -€4,498 | -3.6% |
| Plant, machinery and equipment | 23 | €3,909 | €4,218 | +€309 | +7.9% |
| Furniture and vehicles | 24 | €823 | €470 | -€353 | -42.9% |
| Other tangible fixed assets | 26 | €12,935 | €26,447 | +€13,512 | +104% |
| Financial fixed assets | 28 | €512 | €262 | -€250 | -48.8% |
| Current assets | 29/58 | €112,263 | €87,244 | -€25,019 | -22.3% |
| Amounts receivable within one year | 40/41 | €109,833 | €84,932 | -€24,901 | -22.7% |
| Trade receivables | 40 | €27,333 | €1,332 | -€26,001 | -95.1% |
| Other amounts receivable | 41 | €82,501 | €83,600 | +€1,100 | +1.3% |
| Cash at bank and in hand | 54/58 | €976 | €1,772 | +€796 | +81.5% |
| Deferred charges and accrued income | 490/1 | €1,454 | €540 | -€914 | -62.9% |
| Total equity and liabilities | 10/49 | €256,558 | €240,259 | -€16,299 | -6.4% |
| Equity | 10/15 | €18,183 | €7,297 | -€10,885 | -59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€417 | -€11,303 | -€10,885 | -2,608% |
| Amounts payable | 17/49 | €238,375 | €232,962 | -€5,414 | -2.3% |
| Amounts payable after more than one year | 17 | €95,978 | €88,434 | -€7,544 | -7.9% |
| Financial debts | 170/4 | €95,978 | €88,434 | -€7,544 | -7.9% |
| Amounts payable within one year | 42/48 | €142,397 | €144,528 | +€2,131 | +1.5% |
| Financial debts | 43 | €26,029 | €33,176 | +€7,148 | +27.5% |
| Credit institutions | 430/8 | €26,029 | €33,176 | +€7,148 | +27.5% |
| Trade debts | 44 | €4,296 | €9,357 | +€5,061 | +118% |
| Suppliers | 440/4 | €4,296 | €9,357 | +€5,061 | +118% |
| Taxes, remuneration and social security | 45 | €24,568 | €12,655 | -€11,913 | -48.5% |
| Taxes | 450/3 | €24,568 | €12,655 | -€11,913 | -48.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €87,505 | €89,339 | +€1,834 | +2.1% |
| Turnover | 70 | €221,473 | €166,326 | -€55,147 | -24.9% |
| Non-recurring operating income | 76A | €1,189 | €1,278 | +€89 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €192,729 | €172,104 | -€20,625 | -10.7% |
| Remuneration, social security and pensions | 62 | €4,628 | €4,117 | -€511 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,631 | €13,214 | +€583 | +4.6% |
| Other operating charges | 640/8 | €3,515 | €766 | -€2,748 | -78.2% |
| Non-recurring operating charges | 66A | €2,536 | €4,456 | +€1,920 | +75.7% |
| Gross operating margin | 9900 | €46,763 | €19,752 | -€27,010 | -57.8% |
| Operating profit (loss) | 9901 | €23,453 | -€2,801 | -€26,254 | |
| Financial income | 75/76B | €3,453 | €3,604 | +€150 | +4.3% |
| Recurring financial income | 75 | €3,453 | €3,604 | +€150 | +4.3% |
| Financial charges | 65/66B | €9,882 | €10,001 | +€119 | +1.2% |
| Recurring financial charges | 65 | €9,882 | €10,001 | +€119 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €17,024 | -€9,199 | -€26,223 | |
| Income taxes | 67/77 | €6,394 | €1,686 | -€4,708 | -73.6% |
| Profit (loss) for the period | 9904 | €10,630 | -€10,885 | -€21,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,630 | -€10,885 | -€21,516 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.