UP TO ME: 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 TO ME
Largest movements
- Tangible fixed assets -€20,459
down €20,459 (-3.0%), from €686,858 to €666,399
of which Land and buildings: -€25,094
- Cash -€8,451
down €8,451 (-10.3%), from €82,114 to €73,663
mainly Other debts (-€21,036) and Investment in fixed assets (net) (-€5,709)
- Other debts -€21,036
down €21,036 (-60.6%), from €34,733 to €13,697
- Gross operating margin +€11,392
up €11,392 (+54.7%), from €20,844 to €32,236
- Other operating charges +€2,527
up €2,527 (+41.1%), from €6,148 to €8,676
- Financial charges -€678
down €678 (-90.2%), from €752 to €74
- Depreciation +€621
up €621 (+2.4%), from €25,547 to €26,168
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 | €780,253 | €743,402 | -€36,851 | -4.7% |
| Fixed assets | 21/28 | €686,858 | €666,399 | -€20,459 | -3.0% |
| Tangible fixed assets | 22/27 | €686,858 | €666,399 | -€20,459 | -3.0% |
| Land and buildings | 22 | €685,608 | €660,514 | -€25,094 | -3.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,249 | €5,884 | +€4,635 | +371% |
| Current assets | 29/58 | €93,396 | €77,003 | -€16,392 | -17.6% |
| Amounts receivable within one year | 40/41 | €9,749 | €2,084 | -€7,665 | -78.6% |
| Trade receivables | 40 | €9,601 | €1,590 | -€8,011 | -83.4% |
| Other amounts receivable | 41 | €148 | €494 | +€346 | +234% |
| Cash at bank and in hand | 54/58 | €82,114 | €73,663 | -€8,451 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,256 | -€276 | -18.0% |
| Total equity and liabilities | 10/49 | €780,253 | €743,402 | -€36,851 | -4.7% |
| Equity | 10/15 | €684,549 | €683,330 | -€1,220 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,960 | €151,627 | -€2,333 | -1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,700 | €34,367 | -€2,333 | -6.4% |
| Distributable reserves | 133 | €115,400 | €115,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €511,989 | €513,103 | +€1,114 | +0.2% |
| Provisions and deferred taxes | 16 | €18,079 | €16,930 | -€1,149 | -6.4% |
| Deferred taxes | 168 | €18,079 | €16,930 | -€1,149 | -6.4% |
| Amounts payable | 17/49 | €77,625 | €43,143 | -€34,482 | -44.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €71,635 | €40,796 | -€30,839 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €4,603 | €0 | -€4,603 | -100% |
| Trade debts | 44 | €31,259 | €27,071 | -€4,188 | -13.4% |
| Suppliers | 440/4 | €31,259 | €27,071 | -€4,188 | -13.4% |
| Taxes, remuneration and social security | 45 | €1,040 | €28 | -€1,012 | -97.3% |
| Taxes | 450/3 | €1,040 | €28 | -€1,012 | -97.3% |
| Other amounts payable | 47/48 | €34,733 | €13,697 | -€21,036 | -60.6% |
| Accrued charges and deferred income | 492/3 | €5,990 | €2,347 | -€3,643 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,547 | €26,168 | +€621 | +2.4% |
| Other operating charges | 640/8 | €6,148 | €8,676 | +€2,527 | +41.1% |
| Gross operating margin | 9900 | €20,844 | €32,236 | +€11,392 | +54.7% |
| Operating profit (loss) | 9901 | -€10,851 | -€2,608 | +€8,243 | +76.0% |
| Financial income | 75/76B | €393 | €487 | +€93 | +23.7% |
| Recurring financial income | 75 | €393 | €487 | +€93 | +23.7% |
| Financial charges | 65/66B | €752 | €74 | -€678 | -90.2% |
| Recurring financial charges | 65 | €752 | €74 | -€678 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,209 | -€2,195 | +€9,014 | +80.4% |
| Transfer from deferred taxes | 780 | €1,149 | €1,149 | -€0 | 0.0% |
| Income taxes | 67/77 | €166 | €174 | +€8 | +4.9% |
| Profit (loss) for the period | 9904 | -€10,226 | -€1,220 | +€9,006 | +88.1% |
| Transfer from tax-exempt reserves | 789 | €2,333 | €2,333 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,892 | €1,114 | +€9,006 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.