UP Architecture: 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.
UP Architecture
Largest movements
- Tangible fixed assets -€15,994
down €15,994 (-4.5%), from €352,302 to €336,308
of which Land and buildings: -€14,901
- Receivables within one year +€4,714
up €4,714 (+95.1%), from €4,957 to €9,671
- Debts after one year -€22,291
down €22,291 (-8.8%), from €252,748 to €230,457
- Profit (loss) carried forward +€4,416
up €4,416 (+8.2%), from €53,965 to €58,381
- Gross operating margin -€10,046
down €10,046 (-22.5%), from €44,718 to €34,672
- Taxes -€1,305
down €1,305 (-21.6%), from €6,027 to €4,722
- Financial charges +€812
up €812 (+16.4%), from €4,951 to €5,763
of which Non-recurring financial charges: +€540
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 | €371,518 | €358,979 | -€12,539 | -3.4% |
| Fixed assets | 21/28 | €354,826 | €338,832 | -€15,994 | -4.5% |
| Tangible fixed assets | 22/27 | €352,302 | €336,308 | -€15,994 | -4.5% |
| Land and buildings | 22 | €350,824 | €335,923 | -€14,901 | -4.2% |
| Plant, machinery and equipment | 23 | €744 | €80 | -€664 | -89.2% |
| Furniture and vehicles | 24 | €734 | €305 | -€429 | -58.5% |
| Financial fixed assets | 28 | €2,524 | €2,524 | = | 0.0% |
| Current assets | 29/58 | €16,692 | €20,147 | +€3,455 | +20.7% |
| Amounts receivable within one year | 40/41 | €4,957 | €9,671 | +€4,714 | +95.1% |
| Trade receivables | 40 | €4,957 | €9,671 | +€4,714 | +95.1% |
| Cash at bank and in hand | 54/58 | €9,881 | €8,608 | -€1,273 | -12.9% |
| Deferred charges and accrued income | 490/1 | €1,854 | €1,868 | +€14 | +0.8% |
| Total equity and liabilities | 10/49 | €371,518 | €358,979 | -€12,539 | -3.4% |
| Equity | 10/15 | €73,186 | €77,601 | +€4,415 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €621 | €621 | -€0 | 0.0% |
| Distributable reserves | 133 | €621 | €621 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €53,965 | €58,381 | +€4,416 | +8.2% |
| Amounts payable | 17/49 | €298,332 | €281,377 | -€16,955 | -5.7% |
| Amounts payable after more than one year | 17 | €252,748 | €230,457 | -€22,291 | -8.8% |
| Financial debts | 170/4 | €252,748 | €230,457 | -€22,291 | -8.8% |
| Amounts payable within one year | 42/48 | €45,584 | €50,920 | +€5,336 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €21,925 | €22,291 | +€366 | +1.7% |
| Trade debts | 44 | €665 | €3,720 | +€3,055 | +459% |
| Suppliers | 440/4 | €665 | €3,720 | +€3,055 | +459% |
| Taxes, remuneration and social security | 45 | €11,532 | €13,980 | +€2,448 | +21.2% |
| Taxes | 450/3 | €11,532 | €13,980 | +€2,448 | +21.2% |
| Other amounts payable | 47/48 | €11,462 | €10,930 | -€532 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,377 | €15,994 | -€383 | -2.3% |
| Other operating charges | 640/8 | €3,688 | €3,792 | +€104 | +2.8% |
| Gross operating margin | 9900 | €44,718 | €34,672 | -€10,046 | -22.5% |
| Operating profit (loss) | 9901 | €24,653 | €14,886 | -€9,767 | -39.6% |
| Financial income | 75/76B | €32 | €14 | -€18 | -56.8% |
| Recurring financial income | 75 | €32 | €14 | -€18 | -56.8% |
| Financial charges | 65/66B | €4,951 | €5,763 | +€812 | +16.4% |
| Recurring financial charges | 65 | €4,951 | €5,223 | +€272 | +5.5% |
| Non-recurring financial charges | 66B | - | €540 | +€540 | |
| Profit (loss) for the period before taxes | 9903 | €19,734 | €9,137 | -€10,597 | -53.7% |
| Income taxes | 67/77 | €6,027 | €4,722 | -€1,305 | -21.6% |
| Profit (loss) for the period | 9904 | €13,707 | €4,415 | -€9,292 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,707 | €4,415 | -€9,292 | -67.8% |
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 14 October 2026 via checked.be.