Upliving Ghent - Queen: 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.
Upliving Ghent - Queen
Largest movements
- Tangible fixed assets -€568,926
down €568,926 (-4.3%), from €13.3m to €12.8m
of which Land and buildings: -€568,157
- Receivables within one year +€456,499
up €456,499 (+1,141,247,500%), from €0 to €456,499
of which Other amounts receivable: +€455,000
- Cash -€445,050
down €445,050 (-87.1%), from €511,068 to €66,018
mainly Receivables within one year (-€456,499) and Contributions, distributions and other (-€300,940)
- Contributions -€300,940
down €300,940 (-3.7%), from €8.0m to €7.7m
- Profit (loss) carried forward -€248,966
down €248,966 (-25.7%), from -€967,086 to -€1.2m
- Gross operating margin +€29,369
up €29,369 (+10.0%), from €294,620 to €323,989
- Other operating charges +€5,131
up €5,131 (+70.5%), from €7,279 to €12,410
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 | €13,855,190 | €13,301,429 | -€553,761 | -4.0% |
| Fixed assets | 21/28 | €13,342,732 | €12,773,805 | -€568,926 | -4.3% |
| Tangible fixed assets | 22/27 | €13,342,732 | €12,773,805 | -€568,926 | -4.3% |
| Land and buildings | 22 | €13,336,382 | €12,768,225 | -€568,157 | -4.3% |
| Plant, machinery and equipment | 23 | €6,350 | €5,580 | -€770 | -12.1% |
| Current assets | 29/58 | €512,459 | €527,624 | +€15,165 | +3.0% |
| Amounts receivable within one year | 40/41 | €0 | €456,499 | +€456,499 | +1,141,247,500% |
| Trade receivables | 40 | €0 | €1,499 | +€1,499 | +3,747,500% |
| Other amounts receivable | 41 | €0 | €455,000 | +€455,000 | |
| Cash at bank and in hand | 54/58 | €511,068 | €66,018 | -€445,050 | -87.1% |
| Deferred charges and accrued income | 490/1 | €1,391 | €5,106 | +€3,716 | +267% |
| Total equity and liabilities | 10/49 | €13,855,190 | €13,301,429 | -€553,761 | -4.0% |
| Equity | 10/15 | €13,831,895 | €13,281,989 | -€549,906 | -4.0% |
| Contributions | 10/11 | €8,041,475 | €7,740,535 | -€300,940 | -3.7% |
| Revaluation surpluses | 12 | €6,731,854 | €6,731,854 | = | 0.0% |
| Reserves | 13 | €25,652 | €25,652 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,652 | €25,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€967,086 | -€1,216,052 | -€248,966 | -25.7% |
| Amounts payable | 17/49 | €23,295 | €19,440 | -€3,855 | -16.6% |
| Amounts payable within one year | 42/48 | €15,466 | €16,498 | +€1,032 | +6.7% |
| Trade debts | 44 | €1,911 | €3,153 | +€1,242 | +65.0% |
| Suppliers | 440/4 | €1,911 | €3,153 | +€1,242 | +65.0% |
| Other amounts payable | 47/48 | €13,555 | €13,345 | -€210 | -1.5% |
| Accrued charges and deferred income | 492/3 | €7,829 | €2,942 | -€4,887 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568,926 | €568,926 | = | 0.0% |
| Other operating charges | 640/8 | €7,279 | €12,410 | +€5,131 | +70.5% |
| Non-recurring operating charges | 66A | €1,523 | €0 | -€1,523 | -100% |
| Gross operating margin | 9900 | €294,620 | €323,989 | +€29,369 | +10.0% |
| Operating profit (loss) | 9901 | -€283,108 | -€257,348 | +€25,760 | +9.1% |
| Financial income | 75/76B | €11,908 | €9,137 | -€2,771 | -23.3% |
| Recurring financial income | 75 | €11,908 | €9,137 | -€2,771 | -23.3% |
| Financial charges | 65/66B | €769 | €755 | -€13 | -1.7% |
| Recurring financial charges | 65 | €769 | €755 | -€13 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€271,968 | -€248,966 | +€23,002 | +8.5% |
| Profit (loss) for the period | 9904 | -€271,968 | -€248,966 | +€23,002 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€271,968 | -€248,966 | +€23,002 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.