Hey! 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.
Hey! Upkot
Largest movements
- Tangible fixed assets -€82,502
down €82,502 (-1.4%), from €5.8m to €5.7m
- Other debts -€144,139
down €144,139 (-4.3%), from €3.4m to €3.2m
- Financial charges +€29,821
up €29,821 (+41.5%), from €71,917 to €101,738
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 | €6,314,859 | €6,214,514 | -€100,345 | -1.6% |
| Fixed assets | 21/28 | €5,825,553 | €5,743,051 | -€82,502 | -1.4% |
| Tangible fixed assets | 22/27 | €5,825,553 | €5,743,051 | -€82,502 | -1.4% |
| Land and buildings | 22 | €5,825,553 | €5,743,051 | -€82,502 | -1.4% |
| Current assets | 29/58 | €489,306 | €471,463 | -€17,843 | -3.6% |
| Amounts receivable within one year | 40/41 | €420,007 | €435,000 | +€14,994 | +3.6% |
| Trade receivables | 40 | €7 | €0 | -€6 | -99.2% |
| Other amounts receivable | 41 | €420,000 | €435,000 | +€15,000 | +3.6% |
| Cash at bank and in hand | 54/58 | €63,754 | €30,867 | -€32,887 | -51.6% |
| Deferred charges and accrued income | 490/1 | €5,545 | €5,596 | +€51 | +0.9% |
| Total equity and liabilities | 10/49 | €6,314,859 | €6,214,514 | -€100,345 | -1.6% |
| Equity | 10/15 | €2,932,875 | €2,978,338 | +€45,463 | +1.6% |
| Contributions | 10/11 | €3,018,500 | €3,018,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,625 | -€40,162 | +€45,463 | +53.1% |
| Amounts payable | 17/49 | €3,381,984 | €3,236,177 | -€145,808 | -4.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,380,805 | €3,234,958 | -€145,847 | -4.3% |
| Trade debts | 44 | €9,523 | €7,815 | -€1,708 | -17.9% |
| Suppliers | 440/4 | €9,523 | €7,815 | -€1,708 | -17.9% |
| Other amounts payable | 47/48 | €3,371,282 | €3,227,143 | -€144,139 | -4.3% |
| Accrued charges and deferred income | 492/3 | €1,179 | €1,218 | +€39 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,502 | €82,502 | = | 0.0% |
| Other operating charges | 640/8 | €15,591 | €16,189 | +€598 | +3.8% |
| Gross operating margin | 9900 | €244,693 | €245,891 | +€1,198 | +0.5% |
| Operating profit (loss) | 9901 | €146,600 | €147,200 | +€601 | +0.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €71,917 | €101,738 | +€29,821 | +41.5% |
| Recurring financial charges | 65 | €71,917 | €101,738 | +€29,821 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €74,683 | €45,463 | -€29,220 | -39.1% |
| Profit (loss) for the period | 9904 | €74,683 | €45,463 | -€29,220 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,683 | €45,463 | -€29,220 | -39.1% |
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 23 October 2026 via checked.be.