UPH: 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.
UPH
Largest movements
- Deferred charges and accrued income +€250,000
new in 2025: €250,000
- Receivables within one year -€187,203
down €187,203 (-71.3%), from €262,538 to €75,335
- Reserves +€491,802
new in 2025: €491,802
- Profit (loss) carried forward -€389,570
down €389,570 (-100.0%), from €389,570 to €0
- Other debts -€39,862
down €39,862 (-11.4%), from €350,000 to €310,138
- Financial income -€462,888
down €462,888 (-64.5%), from €717,448 to €254,559
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 | €763,030 | €826,356 | +€63,326 | +8.3% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Affiliated companies | 280/1 | €500,000 | €500,000 | = | 0.0% |
| Participating interests | 280 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €263,030 | €326,356 | +€63,326 | +24.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €262,538 | €75,335 | -€187,203 | -71.3% |
| Other amounts receivable | 41 | €262,538 | €75,335 | -€187,203 | -71.3% |
| Cash at bank and in hand | 54/58 | €492 | €1,021 | +€529 | +107.7% |
| Deferred charges and accrued income | 490/1 | - | €250,000 | +€250,000 | |
| Total equity and liabilities | 10/49 | €763,030 | €826,356 | +€63,326 | +8.3% |
| Equity | 10/15 | €410,030 | €512,262 | +€102,232 | +24.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €491,802 | +€491,802 | |
| Distributable reserves | 133 | - | €491,802 | +€491,802 | |
| Profit (loss) carried forward | 14 | €389,570 | €0 | -€389,570 | -100.0% |
| Amounts payable | 17/49 | €353,000 | €314,094 | -€38,906 | -11.0% |
| Amounts payable within one year | 42/48 | €353,000 | €314,094 | -€38,906 | -11.0% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,956 | +€956 | +31.9% |
| Taxes | 450/3 | €3,000 | €3,956 | +€956 | +31.9% |
| Other amounts payable | 47/48 | €350,000 | €310,138 | -€39,862 | -11.4% |
| Operating income | 70/76A | €0 | - | = | |
| Other operating income | 74 | €0 | - | = | |
| Operating charges | 60/66A | €748 | €1,371 | +€623 | +83.2% |
| Services and other goods | 61 | €361 | €372 | +€11 | +3.2% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +157.8% |
| Operating profit (loss) | 9901 | -€748 | -€1,371 | -€623 | -83.2% |
| Financial income | 75/76B | €717,448 | €254,559 | -€462,888 | -64.5% |
| Recurring financial income | 75 | €717,448 | €254,559 | -€462,888 | -64.5% |
| Income from financial fixed assets | 750 | €700,000 | €250,000 | -€450,000 | -64.3% |
| Income from current assets | 751 | €17,448 | €4,559 | -€12,888 | -73.9% |
| Financial charges | 65/66B | €0 | €0 | = | |
| Recurring financial charges | 65 | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €716,700 | €253,189 | -€463,511 | -64.7% |
| Income taxes | 67/77 | €3,000 | €956 | -€2,044 | -68.1% |
| Taxes | 670/3 | €3,000 | €956 | -€2,044 | -68.1% |
| Profit (loss) for the period | 9904 | €713,700 | €252,232 | -€461,467 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €713,700 | €252,232 | -€461,467 | -64.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.