UPI CONSULT: 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.
UPI CONSULT
Largest movements
- Cash -€53,303
down €53,303 (-58.9%), from €90,572 to €37,269
mainly Contributions, distributions and other (-€36,500) and Other debts (-€33,761)
- Deferred charges and accrued income -€7,314
down €7,314 (-65.1%), from €11,242 to €3,928
- Receivables within one year +€5,486
up €5,486 (+21.3%), from €25,771 to €31,257
- Tangible fixed assets -€4,106
down €4,106 (-11.6%), from €35,479 to €31,373
of which Land and buildings: -€2,204
- Reserves -€36,500
down €36,500 (-53.8%), from €67,800 to €31,300
- Other debts -€33,761
down €33,761 (-82.5%), from €40,899 to €7,138
- Tax, wage and social debts +€10,084
up €10,084 (+96.0%), from €10,499 to €20,583
- Profit (loss) carried forward +€5,659
up €5,659 (+116.8%), from €4,846 to €10,505
- Debts after one year -€2,454
down €2,454 (-9.4%), from €25,970 to €23,516
- Gross operating margin +€11,512
up €11,512 (+29.8%), from €38,579 to €50,091
- Financial charges -€7,394
down €7,394 (-17.6%), from €41,988 to €34,594
- Taxes +€4,447
up €4,447 (+1009.9%), from €440 to €4,887
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 | €163,064 | €103,827 | -€59,237 | -36.3% |
| Fixed assets | 21/28 | €35,479 | €31,373 | -€4,106 | -11.6% |
| Tangible fixed assets | 22/27 | €35,479 | €31,373 | -€4,106 | -11.6% |
| Land and buildings | 22 | €30,811 | €28,608 | -€2,204 | -7.2% |
| Furniture and vehicles | 24 | €3,008 | €1,105 | -€1,903 | -63.2% |
| Assets under construction and advance payments | 27 | €1,660 | €1,660 | = | 0.0% |
| Current assets | 29/58 | €127,584 | €72,454 | -€55,130 | -43.2% |
| Amounts receivable within one year | 40/41 | €25,771 | €31,257 | +€5,486 | +21.3% |
| Trade receivables | 40 | €25,771 | €31,257 | +€5,486 | +21.3% |
| Cash at bank and in hand | 54/58 | €90,572 | €37,269 | -€53,303 | -58.9% |
| Deferred charges and accrued income | 490/1 | €11,242 | €3,928 | -€7,314 | -65.1% |
| Total equity and liabilities | 10/49 | €163,064 | €103,827 | -€59,237 | -36.3% |
| Equity | 10/15 | €80,706 | €49,865 | -€30,841 | -38.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €67,800 | €31,300 | -€36,500 | -53.8% |
| Distributable reserves | 133 | €67,800 | €31,300 | -€36,500 | -53.8% |
| Profit (loss) carried forward | 14 | €4,846 | €10,505 | +€5,659 | +116.8% |
| Amounts payable | 17/49 | €82,358 | €53,963 | -€28,395 | -34.5% |
| Amounts payable after more than one year | 17 | €25,970 | €23,516 | -€2,454 | -9.4% |
| Financial debts | 170/4 | €25,970 | €23,516 | -€2,454 | -9.4% |
| Amounts payable within one year | 42/48 | €56,387 | €30,446 | -€25,941 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €2,327 | €2,454 | +€127 | +5.4% |
| Trade debts | 44 | €2,662 | €271 | -€2,391 | -89.8% |
| Suppliers | 440/4 | €2,662 | €271 | -€2,391 | -89.8% |
| Taxes, remuneration and social security | 45 | €10,499 | €20,583 | +€10,084 | +96.0% |
| Taxes | 450/3 | €10,499 | €20,583 | +€10,084 | +96.0% |
| Other amounts payable | 47/48 | €40,899 | €7,138 | -€33,761 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | €4,106 | +€142 | +3.6% |
| Other operating charges | 640/8 | €1,317 | €990 | -€328 | -24.9% |
| Gross operating margin | 9900 | €38,579 | €50,091 | +€11,512 | +29.8% |
| Operating profit (loss) | 9901 | €33,298 | €44,995 | +€11,697 | +35.1% |
| Financial income | 75/76B | €381 | €145 | -€236 | -61.9% |
| Recurring financial income | 75 | €381 | €145 | -€236 | -61.9% |
| Financial charges | 65/66B | €41,988 | €34,594 | -€7,394 | -17.6% |
| Recurring financial charges | 65 | €41,988 | €34,594 | -€7,394 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,310 | €10,546 | +€18,856 | |
| Income taxes | 67/77 | €440 | €4,887 | +€4,447 | +1009.9% |
| Profit (loss) for the period | 9904 | -€8,750 | €5,659 | +€14,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,750 | €5,659 | +€14,409 |
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 9 October 2026 via checked.be.