UPARTNER: what changed
Two fiscal 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.
UPARTNER
Largest movements
- Cash +€47,316
up €47,316 (+770.5%), from €6,141 to €53,457
mainly Receivables after one year (+€45,311) and Net result for the year (+€32,093)
- Receivables after one year -€45,311
down €45,311 (-63.9%), from €70,914 to €25,603
- Receivables within one year +€28,953
up €28,953 (+43.5%), from €66,496 to €95,448
of which Trade receivables: +€19,682
- Deferred charges and accrued income -€5,909
down €5,909 (-37.6%), from €15,733 to €9,824
- Tangible fixed assets +€5,618
up €5,618 (+2.5%), from €225,219 to €230,837
of which Furniture and vehicles: +€10,276
- Reserves +€32,093
up €32,093 (+47.6%), from €67,457 to €99,550
- Trade debts +€25,530
up €25,530 (+204.6%), from €12,476 to €38,006
- Debts after one year -€23,964
down €23,964 (-13.0%), from €183,785 to €159,821
- Advances received -€19,063
no longer reported in 2025 (was €19,063)
- Tax, wage and social debts +€18,725
up €18,725 (+33.1%), from €56,549 to €75,274
of which Taxes: +€15,430
- Staff costs +€85,566
up €85,566 (+53.5%), from €159,912 to €245,478
- Gross operating margin +€61,169
up €61,169 (+23.2%), from €263,861 to €325,030
- Depreciation +€5,428
up €5,428 (+34.4%), from €15,782 to €21,210
- Taxes -€5,235
down €5,235 (-23.3%), from €22,485 to €17,249
- Financial income +€3,479
up €3,479 (+191.0%), from €1,821 to €5,299
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 | €402,448 | €443,024 | +€40,575 | +10.1% |
| Fixed assets | 21/28 | €225,497 | €238,524 | +€13,026 | +5.8% |
| Intangible fixed assets | 21 | - | €4,408 | +€4,408 | |
| Tangible fixed assets | 22/27 | €225,219 | €230,837 | +€5,618 | +2.5% |
| Land and buildings | 22 | €200,440 | €200,785 | +€345 | +0.2% |
| Plant, machinery and equipment | 23 | €16,732 | €11,730 | -€5,002 | -29.9% |
| Furniture and vehicles | 24 | €8,046 | €18,322 | +€10,276 | +127.7% |
| Financial fixed assets | 28 | €279 | €3,279 | +€3,000 | +1076.6% |
| Current assets | 29/58 | €176,951 | €204,500 | +€27,549 | +15.6% |
| Amounts receivable after more than one year | 29 | €70,914 | €25,603 | -€45,311 | -63.9% |
| Other amounts receivable | 291 | €70,914 | €25,603 | -€45,311 | -63.9% |
| Stocks and contracts in progress | 3 | €17,668 | €20,168 | +€2,500 | +14.1% |
| Stocks | 30/36 | €17,668 | €20,168 | +€2,500 | +14.1% |
| Amounts receivable within one year | 40/41 | €66,496 | €95,448 | +€28,953 | +43.5% |
| Trade receivables | 40 | €66,448 | €86,130 | +€19,682 | +29.6% |
| Other amounts receivable | 41 | €48 | €9,319 | +€9,271 | +19427.7% |
| Cash at bank and in hand | 54/58 | €6,141 | €53,457 | +€47,316 | +770.5% |
| Deferred charges and accrued income | 490/1 | €15,733 | €9,824 | -€5,909 | -37.6% |
| Total equity and liabilities | 10/49 | €402,448 | €443,024 | +€40,575 | +10.1% |
| Equity | 10/15 | €83,252 | €115,345 | +€32,093 | +38.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €67,457 | €99,550 | +€32,093 | +47.6% |
| Distributable reserves | 133 | €67,457 | €99,550 | +€32,093 | +47.6% |
| Profit (loss) carried forward | 14 | €5,795 | €5,795 | = | 0.0% |
| Amounts payable | 17/49 | €319,196 | €327,679 | +€8,483 | +2.7% |
| Amounts payable after more than one year | 17 | €183,785 | €159,821 | -€23,964 | -13.0% |
| Financial debts | 170/4 | €183,785 | €159,821 | -€23,964 | -13.0% |
| Amounts payable within one year | 42/48 | €135,411 | €167,858 | +€32,447 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €47,202 | €43,782 | -€3,420 | -7.2% |
| Trade debts | 44 | €12,476 | €38,006 | +€25,530 | +204.6% |
| Suppliers | 440/4 | €12,476 | €38,006 | +€25,530 | +204.6% |
| Advances received on contracts in progress | 46 | €19,063 | - | -€19,063 | |
| Taxes, remuneration and social security | 45 | €56,549 | €75,274 | +€18,725 | +33.1% |
| Taxes | 450/3 | €13,449 | €28,879 | +€15,430 | +114.7% |
| Remuneration and social security | 454/9 | €43,100 | €46,395 | +€3,295 | +7.6% |
| Other amounts payable | 47/48 | €121 | €10,796 | +€10,675 | +8821.9% |
| Remuneration, social security and pensions | 62 | €159,912 | €245,478 | +€85,566 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,782 | €21,210 | +€5,428 | +34.4% |
| Other operating charges | 640/8 | €4,468 | €7,598 | +€3,130 | +70.0% |
| Gross operating margin | 9900 | €263,861 | €325,030 | +€61,169 | +23.2% |
| Operating profit (loss) | 9901 | €83,698 | €50,744 | -€32,955 | -39.4% |
| Financial income | 75/76B | €1,821 | €5,299 | +€3,479 | +191.0% |
| Recurring financial income | 75 | €1,821 | €5,299 | +€3,479 | +191.0% |
| Financial charges | 65/66B | €7,224 | €6,701 | -€523 | -7.2% |
| Recurring financial charges | 65 | €7,224 | €6,701 | -€523 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €78,295 | €49,342 | -€28,953 | -37.0% |
| Income taxes | 67/77 | €22,485 | €17,249 | -€5,235 | -23.3% |
| Profit (loss) for the period | 9904 | €55,810 | €32,093 | -€23,718 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,810 | €32,093 | -€23,718 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.