UPEKKHA: 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.
UPEKKHA
Largest movements
- Cash +€2,503
up €2,503 (+20.2%), from €12,379 to €14,882
mainly Net result for the year (+€2,548)
- Reserves +€2,548
up €2,548 (+10.7%), from €23,856 to €26,405
- Gross operating margin -€82
down €82 (-1.9%), from €4,261 to €4,179
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 | €37,379 | €39,882 | +€2,503 | +6.7% |
| Current assets | 29/58 | €37,379 | €39,882 | +€2,503 | +6.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,379 | €14,882 | +€2,503 | +20.2% |
| Total equity and liabilities | 10/49 | €37,379 | €39,882 | +€2,503 | +6.7% |
| Equity | 10/15 | €36,256 | €38,805 | +€2,548 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,856 | €26,405 | +€2,548 | +10.7% |
| Distributable reserves | 133 | €23,856 | €26,405 | +€2,548 | +10.7% |
| Amounts payable | 17/49 | €1,123 | €1,078 | -€45 | -4.0% |
| Amounts payable within one year | 42/48 | €1,123 | €1,078 | -€45 | -4.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,123 | €1,078 | -€45 | -4.0% |
| Taxes | 450/3 | €1,123 | €1,078 | -€45 | -4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,261 | €4,179 | -€82 | -1.9% |
| Operating profit (loss) | 9901 | €3,874 | €3,780 | -€94 | -2.4% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,834 | €3,737 | -€97 | -2.5% |
| Income taxes | 67/77 | €1,220 | €1,189 | -€31 | -2.5% |
| Profit (loss) for the period | 9904 | €2,614 | €2,548 | -€66 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,614 | €2,548 | -€66 | -2.5% |
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 23 October 2026 via checked.be.