Field 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.
Field Upkot
Largest movements
- Tangible fixed assets -€459,522
down €459,522 (-3.6%), from €12.7m to €12.3m
of which Land and buildings: -€459,522
- Receivables within one year +€449,473
up €449,473, from €0 to €449,473
of which Other amounts receivable: +€448,929
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€447,489
up €447,489 (+3,719%), from €12,033 to €459,522
- Gross operating margin +€373,587
up €373,587, from -€20,344 to €353,243
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 | €12,790,706 | €12,739,649 | -€51,057 | -0.4% |
| Fixed assets | 21/28 | €12,734,513 | €12,274,991 | -€459,522 | -3.6% |
| Tangible fixed assets | 22/27 | €12,734,513 | €12,274,991 | -€459,522 | -3.6% |
| Land and buildings | 22 | €12,734,513 | €12,274,991 | -€459,522 | -3.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €56,193 | €464,658 | +€408,464 | +727% |
| Amounts receivable within one year | 40/41 | €0 | €449,473 | +€449,473 | |
| Trade receivables | 40 | - | €543 | +€543 | |
| Other amounts receivable | 41 | €0 | €448,929 | +€448,929 | |
| Cash at bank and in hand | 54/58 | €56,146 | €14,266 | -€41,880 | -74.6% |
| Deferred charges and accrued income | 490/1 | €47 | €919 | +€872 | +1,861% |
| Total equity and liabilities | 10/49 | €12,790,706 | €12,739,649 | -€51,057 | -0.4% |
| Equity | 10/15 | €12,789,331 | €12,686,547 | -€102,785 | -0.8% |
| Contributions | 10/11 | €9,428,091 | €9,428,091 | = | 0.0% |
| Revaluation surpluses | 12 | €3,320,220 | €3,320,220 | = | 0.0% |
| Reserves | 13 | €17,110 | €17,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,110 | €17,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,910 | -€78,874 | -€102,785 | |
| Amounts payable | 17/49 | €1,375 | €53,102 | +€51,727 | +3,763% |
| Amounts payable within one year | 42/48 | €0 | €32,791 | +€32,791 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €3,861 | +€3,861 | |
| Suppliers | 440/4 | €0 | €3,861 | +€3,861 | |
| Other amounts payable | 47/48 | - | €28,929 | +€28,929 | |
| Accrued charges and deferred income | 492/3 | €1,375 | €20,311 | +€18,937 | +1,378% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,033 | €459,522 | +€447,489 | +3,719% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €868 | €1,518 | +€650 | +74.9% |
| Non-recurring operating charges | 66A | €8,850 | €0 | -€8,850 | -100% |
| Gross operating margin | 9900 | -€20,344 | €353,243 | +€373,587 | |
| Operating profit (loss) | 9901 | -€42,095 | -€107,796 | -€65,701 | -156% |
| Financial income | 75/76B | €8,059 | €5,405 | -€2,654 | -32.9% |
| Recurring financial income | 75 | €8,059 | €5,405 | -€2,654 | -32.9% |
| Financial charges | 65/66B | €940 | €394 | -€546 | -58.1% |
| Recurring financial charges | 65 | €940 | €394 | -€546 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,976 | -€102,785 | -€67,809 | -194% |
| Profit (loss) for the period | 9904 | -€34,976 | -€102,785 | -€67,809 | -194% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,976 | -€102,785 | -€67,809 | -194% |
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 24 October 2026 via checked.be.