Gate 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.
Gate Upkot
Largest movements
- Tangible fixed assets -€479,097
down €479,097 (-4.1%), from €11.6m to €11.2m
- Receivables within one year +€257,919
up €257,919 (+4,003%), from €6,443 to €264,362
of which Other amounts receivable: +€260,000
- Cash -€243,335
down €243,335 (-77.0%), from €316,175 to €72,840
mainly Contributions, distributions and other (-€307,880) and Receivables within one year (-€257,919)
- Contributions -€307,880
down €307,880 (-2.3%), from €13.1m to €12.8m
- Profit (loss) carried forward -€162,546
down €162,546 (-12.8%), from -€1.3m to -€1.4m
- Depreciation -€73,959
down €73,959 (-13.4%), from €553,056 to €479,097
- Gross operating margin -€10,015
down €10,015 (-2.8%), from €355,267 to €345,252
- Write-downs -€4,367
down €4,367 (-100%), from €4,367 to €0
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 | €11,969,593 | €11,504,121 | -€465,472 | -3.9% |
| Fixed assets | 21/28 | €11,635,282 | €11,156,185 | -€479,097 | -4.1% |
| Tangible fixed assets | 22/27 | €11,635,282 | €11,156,185 | -€479,097 | -4.1% |
| Land and buildings | 22 | €11,635,282 | €11,156,185 | -€479,097 | -4.1% |
| Current assets | 29/58 | €334,312 | €347,936 | +€13,625 | +4.1% |
| Amounts receivable within one year | 40/41 | €6,443 | €264,362 | +€257,919 | +4,003% |
| Trade receivables | 40 | €6,443 | €4,362 | -€2,081 | -32.3% |
| Other amounts receivable | 41 | €0 | €260,000 | +€260,000 | |
| Cash at bank and in hand | 54/58 | €316,175 | €72,840 | -€243,335 | -77.0% |
| Deferred charges and accrued income | 490/1 | €11,694 | €10,735 | -€959 | -8.2% |
| Total equity and liabilities | 10/49 | €11,969,593 | €11,504,121 | -€465,472 | -3.9% |
| Equity | 10/15 | €11,856,765 | €11,386,339 | -€470,426 | -4.0% |
| Contributions | 10/11 | €13,131,440 | €12,823,560 | -€307,880 | -2.3% |
| Profit (loss) carried forward | 14 | -€1,274,675 | -€1,437,221 | -€162,546 | -12.8% |
| Amounts payable | 17/49 | €112,828 | €117,782 | +€4,954 | +4.4% |
| Amounts payable within one year | 42/48 | €91,742 | €96,038 | +€4,296 | +4.7% |
| Trade debts | 44 | €91,742 | €96,038 | +€4,296 | +4.7% |
| Suppliers | 440/4 | €91,742 | €96,038 | +€4,296 | +4.7% |
| Accrued charges and deferred income | 492/3 | €21,086 | €21,744 | +€658 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553,056 | €479,097 | -€73,959 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,367 | €0 | -€4,367 | -100% |
| Other operating charges | 640/8 | €27,891 | €30,732 | +€2,841 | +10.2% |
| Gross operating margin | 9900 | €355,267 | €345,252 | -€10,015 | -2.8% |
| Operating profit (loss) | 9901 | -€230,046 | -€164,577 | +€65,470 | +28.5% |
| Financial income | 75/76B | €4,816 | €3,201 | -€1,615 | -33.5% |
| Recurring financial income | 75 | €4,816 | €3,201 | -€1,615 | -33.5% |
| Financial charges | 65/66B | €1,221 | €1,171 | -€50 | -4.1% |
| Recurring financial charges | 65 | €1,221 | €1,171 | -€50 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€226,452 | -€162,546 | +€63,905 | +28.2% |
| Profit (loss) for the period | 9904 | -€226,452 | -€162,546 | +€63,905 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€226,452 | -€162,546 | +€63,905 | +28.2% |
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 22 October 2026 via checked.be.