UpMountain: 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.
UpMountain
Largest movements
- Cash +€44,563
up €44,563 (+11.4%), from €389,893 to €434,456
mainly Net result for the year (+€51,667) and Receivables within one year (+€3,307)
- Reserves +€51,000
up €51,000 (+16.4%), from €311,855 to €362,855
of which Distributable reserves: +€51,000
- Debts after one year -€15,000
down €15,000 (-33.3%), from €45,000 to €30,000
- Gross operating margin +€39,397
up €39,397 (+116.5%), from €33,812 to €73,209
- Taxes +€10,488
up €10,488 (+105.7%), from €9,919 to €20,407
- Financial income -€9,441
down €9,441 (-60.2%), from €15,672 to €6,231
of which Non-recurring financial income: -€15,672
- Financial charges -€2,547
down €2,547 (-43.9%), from €5,807 to €3,260
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 | €409,172 | €448,699 | +€39,527 | +9.7% |
| Fixed assets | 21/28 | €2,422 | €690 | -€1,732 | -71.5% |
| Tangible fixed assets | 22/27 | €2,422 | €690 | -€1,732 | -71.5% |
| Plant, machinery and equipment | 23 | €2,422 | €690 | -€1,732 | -71.5% |
| Current assets | 29/58 | €406,750 | €448,009 | +€41,259 | +10.1% |
| Amounts receivable within one year | 40/41 | €14,080 | €10,773 | -€3,307 | -23.5% |
| Trade receivables | 40 | - | €10,773 | +€10,773 | |
| Other amounts receivable | 41 | €14,080 | - | -€14,080 | |
| Cash at bank and in hand | 54/58 | €389,893 | €434,456 | +€44,563 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,777 | €2,780 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €409,172 | €448,699 | +€39,527 | +9.7% |
| Equity | 10/15 | €333,353 | €385,020 | +€51,667 | +15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €311,855 | €362,855 | +€51,000 | +16.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €310,000 | €361,000 | +€51,000 | +16.5% |
| Profit (loss) carried forward | 14 | €2,948 | €3,615 | +€667 | +22.6% |
| Amounts payable | 17/49 | €75,819 | €63,679 | -€12,140 | -16.0% |
| Amounts payable after more than one year | 17 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Other amounts payable | 178/9 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Amounts payable within one year | 42/48 | €30,819 | €33,679 | +€2,860 | +9.3% |
| Trade debts | 44 | €12,809 | €12,988 | +€179 | +1.4% |
| Suppliers | 440/4 | €12,809 | €12,988 | +€179 | +1.4% |
| Taxes, remuneration and social security | 45 | €16,648 | €18,262 | +€1,614 | +9.7% |
| Taxes | 450/3 | €10,511 | €9,810 | -€701 | -6.7% |
| Remuneration and social security | 454/9 | €6,137 | €8,452 | +€2,315 | +37.7% |
| Other amounts payable | 47/48 | €1,362 | €2,429 | +€1,067 | +78.3% |
| Non-recurring operating income | 76A | - | €29,830 | +€29,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €1,732 | = | 0.0% |
| Other operating charges | 640/8 | €2,488 | €2,374 | -€114 | -4.6% |
| Gross operating margin | 9900 | €33,812 | €73,209 | +€39,397 | +116.5% |
| Operating profit (loss) | 9901 | €29,592 | €69,103 | +€39,511 | +133.5% |
| Financial income | 75/76B | €15,672 | €6,231 | -€9,441 | -60.2% |
| Recurring financial income | 75 | €15,672 | €6,231 | -€9,441 | -60.2% |
| Non-recurring financial income | 76B | €15,672 | - | -€15,672 | |
| Financial charges | 65/66B | €5,807 | €3,260 | -€2,547 | -43.9% |
| Recurring financial charges | 65 | €5,807 | €3,260 | -€2,547 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €39,457 | €72,074 | +€32,617 | +82.7% |
| Income taxes | 67/77 | €9,919 | €20,407 | +€10,488 | +105.7% |
| Profit (loss) for the period | 9904 | €29,538 | €51,667 | +€22,129 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,538 | €51,667 | +€22,129 | +74.9% |
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.