UpHouse: 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.
UpHouse
Largest movements
- Cash +€14,371
up €14,371 (+25.1%), from €57,359 to €71,730
mainly Net result for the year (+€25,705) and Receivables within one year (+€9,282)
- Receivables within one year -€9,282
down €9,282 (-25.6%), from €36,294 to €27,012
of which Trade receivables: -€15,386
- Tangible fixed assets -€1,689
down €1,689 (-25.4%), from €6,661 to €4,972
of which Other tangible fixed assets: -€919
- Deferred charges and accrued income +€1,488
up €1,488 (+93.5%), from €1,591 to €3,079
- Reserves +€25,705
up €25,705 (+122.7%), from €20,953 to €46,658
- Trade debts -€15,129
down €15,129 (-31.2%), from €48,427 to €33,298
- Tax, wage and social debts -€4,037
down €4,037 (-40.4%), from €9,997 to €5,959
- Other debts -€1,986
down €1,986 (-100.0%), from €1,986 to €0
- Gross operating margin -€19,111
down €19,111 (-35.4%), from €54,006 to €34,895
- Taxes -€2,560
down €2,560 (-40.0%), from €6,407 to €3,846
- Depreciation -€912
down €912 (-31.0%), from €2,939 to €2,026
- Financial charges +€730
up €730 (+28.0%), from €2,609 to €3,340
- Other operating charges -€696
down €696 (-74.3%), from €936 to €240
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 | €102,383 | €106,933 | +€4,551 | +4.4% |
| Fixed assets | 21/28 | €7,138 | €5,112 | -€2,026 | -28.4% |
| Intangible fixed assets | 21 | €478 | €141 | -€337 | -70.6% |
| Tangible fixed assets | 22/27 | €6,661 | €4,972 | -€1,689 | -25.4% |
| Plant, machinery and equipment | 23 | €1,274 | €660 | -€614 | -48.2% |
| Furniture and vehicles | 24 | €890 | €734 | -€156 | -17.6% |
| Other tangible fixed assets | 26 | €4,496 | €3,577 | -€919 | -20.4% |
| Current assets | 29/58 | €95,244 | €101,821 | +€6,577 | +6.9% |
| Amounts receivable within one year | 40/41 | €36,294 | €27,012 | -€9,282 | -25.6% |
| Trade receivables | 40 | €36,294 | €20,907 | -€15,386 | -42.4% |
| Other amounts receivable | 41 | €0 | €6,105 | +€6,105 | |
| Cash at bank and in hand | 54/58 | €57,359 | €71,730 | +€14,371 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,591 | €3,079 | +€1,488 | +93.5% |
| Total equity and liabilities | 10/49 | €102,383 | €106,933 | +€4,551 | +4.4% |
| Equity | 10/15 | €40,953 | €66,658 | +€25,705 | +62.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,953 | €46,658 | +€25,705 | +122.7% |
| Distributable reserves | 133 | €20,953 | €46,658 | +€25,705 | +122.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €61,429 | €40,276 | -€21,154 | -34.4% |
| Amounts payable within one year | 42/48 | €61,429 | €40,276 | -€21,154 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €1,020 | €1,018 | -€2 | -0.2% |
| Trade debts | 44 | €48,427 | €33,298 | -€15,129 | -31.2% |
| Suppliers | 440/4 | €48,427 | €33,298 | -€15,129 | -31.2% |
| Taxes, remuneration and social security | 45 | €9,997 | €5,959 | -€4,037 | -40.4% |
| Taxes | 450/3 | €9,997 | €5,959 | -€4,037 | -40.4% |
| Other amounts payable | 47/48 | €1,986 | €0 | -€1,986 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,722 | €0 | -€2,722 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,939 | €2,026 | -€912 | -31.0% |
| Other operating charges | 640/8 | €936 | €240 | -€696 | -74.3% |
| Non-recurring operating charges | 66A | €25,876 | €0 | -€25,876 | -100.0% |
| Gross operating margin | 9900 | €54,006 | €34,895 | -€19,111 | -35.4% |
| Operating profit (loss) | 9901 | €24,256 | €32,629 | +€8,373 | +34.5% |
| Financial income | 75/76B | €335 | €262 | -€73 | -21.7% |
| Recurring financial income | 75 | €335 | €262 | -€73 | -21.7% |
| Financial charges | 65/66B | €2,609 | €3,340 | +€730 | +28.0% |
| Recurring financial charges | 65 | €2,609 | €3,340 | +€730 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €21,981 | €29,551 | +€7,570 | +34.4% |
| Income taxes | 67/77 | €6,407 | €3,846 | -€2,560 | -40.0% |
| Profit (loss) for the period | 9904 | €15,575 | €25,705 | +€10,130 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,575 | €25,705 | +€10,130 | +65.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.