UP Certco: 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 Certco
Largest movements
- Cash +€2,679
up €2,679 (+274.3%), from €977 to €3,656
mainly Other debts (+€5,000) and Accrued charges and deferred income (+€88)
- Other debts +€5,000
up €5,000 (+45.5%), from €11,000 to €16,000
- Profit (loss) carried forward -€2,324
down €2,324 (-22.9%), from -€10,149 to -€12,473
- Accrued charges and deferred income +€88
up €88 (+214.9%), from €41 to €129
- Trade debts -€85
no longer reported in 2025 (was €85)
- Gross operating margin -€38
down €38 (-2.3%), from -€1,652 to -€1,690
- Purchases and services +€38
up €38 (+2.3%), from €1,652 to €1,690
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.
Cash bridge derived
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 | €977 | €3,656 | +€2,679 | +274.3% |
| Current assets | 29/58 | €977 | €3,656 | +€2,679 | +274.3% |
| Cash at bank and in hand | 54/58 | €977 | €3,656 | +€2,679 | +274.3% |
| Total equity and liabilities | 10/49 | €977 | €3,656 | +€2,679 | +274.3% |
| Equity | 10/15 | -€10,149 | -€12,473 | -€2,324 | -22.9% |
| Profit (loss) carried forward | 14 | -€10,149 | -€12,473 | -€2,324 | -22.9% |
| Amounts payable | 17/49 | €11,126 | €16,129 | +€5,003 | +45.0% |
| Amounts payable within one year | 42/48 | €11,085 | €16,000 | +€4,915 | +44.3% |
| Trade debts | 44 | €85 | - | -€85 | |
| Suppliers | 440/4 | €85 | - | -€85 | |
| Other amounts payable | 47/48 | €11,000 | €16,000 | +€5,000 | +45.5% |
| Accrued charges and deferred income | 492/3 | €41 | €129 | +€88 | +214.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,652 | €1,690 | +€38 | +2.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€1,652 | -€1,690 | -€38 | -2.3% |
| Operating profit (loss) | 9901 | -€1,793 | -€1,834 | -€41 | -2.3% |
| Financial charges | 65/66B | €481 | €490 | +€9 | +1.9% |
| Recurring financial charges | 65 | €481 | €490 | +€9 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,274 | -€2,324 | -€50 | -2.2% |
| Profit (loss) for the period | 9904 | -€2,274 | -€2,324 | -€50 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,274 | -€2,324 | -€50 | -2.2% |
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 12 October 2026 via checked.be.