UPMsoft: 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.
UPMsoft
Largest movements
- Deferred charges and accrued income -€6,920
no longer reported in 2025 (was €6,920)
- Cash +€4,137
up €4,137 (+412.9%), from €1,002 to €5,139
mainly Net result for the year (+€11,376) and Other debts (+€10,355)
- Receivables within one year -€856
down €856 (-1.6%), from €54,236 to €53,380
- Trade debts -€24,499
down €24,499 (-64.8%), from €37,783 to €13,284
- Profit (loss) carried forward +€11,376
up €11,376 (+116.1%), from €9,802 to €21,178
- Other debts +€10,355
new in 2025: €10,355
- Tax, wage and social debts -€871
down €871 (-20.2%), from €4,303 to €3,433
of which Taxes: -€1,054
- Gross operating margin +€35,346
up €35,346, from -€4,758 to €30,588
- Staff costs -€6,098
down €6,098 (-21.5%), from €28,317 to €22,219
- Taxes +€419
new in 2025: €419
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 | €76,628 | €72,989 | -€3,639 | -4.7% |
| Fixed assets | 21/28 | €14,470 | €14,470 | = | 0.0% |
| Financial fixed assets | 28 | €14,470 | €14,470 | = | 0.0% |
| Current assets | 29/58 | €62,158 | €58,519 | -€3,639 | -5.9% |
| Amounts receivable within one year | 40/41 | €54,236 | €53,380 | -€856 | -1.6% |
| Other amounts receivable | 41 | €54,236 | €53,380 | -€856 | -1.6% |
| Cash at bank and in hand | 54/58 | €1,002 | €5,139 | +€4,137 | +412.9% |
| Deferred charges and accrued income | 490/1 | €6,920 | - | -€6,920 | |
| Total equity and liabilities | 10/49 | €76,628 | €72,989 | -€3,639 | -4.7% |
| Equity | 10/15 | €34,541 | €45,917 | +€11,376 | +32.9% |
| Contributions | 10/11 | €12,180 | €12,180 | = | 0.0% |
| Reserves | 13 | €12,560 | €12,560 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,700 | €10,700 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,802 | €21,178 | +€11,376 | +116.1% |
| Amounts payable | 17/49 | €42,086 | €27,071 | -€15,015 | -35.7% |
| Amounts payable within one year | 42/48 | €42,086 | €27,071 | -€15,015 | -35.7% |
| Trade debts | 44 | €37,783 | €13,284 | -€24,499 | -64.8% |
| Suppliers | 440/4 | €37,783 | €13,284 | -€24,499 | -64.8% |
| Taxes, remuneration and social security | 45 | €4,303 | €3,433 | -€871 | -20.2% |
| Taxes | 450/3 | €1,054 | - | -€1,054 | |
| Remuneration and social security | 454/9 | €3,249 | €3,433 | +€184 | +5.7% |
| Other amounts payable | 47/48 | - | €10,355 | +€10,355 | |
| Remuneration, social security and pensions | 62 | €28,317 | €22,219 | -€6,098 | -21.5% |
| Gross operating margin | 9900 | -€4,758 | €30,588 | +€35,346 | |
| Operating profit (loss) | 9901 | -€33,075 | €8,369 | +€41,444 | |
| Financial income | 75/76B | €4,800 | €4,800 | -€0 | 0.0% |
| Recurring financial income | 75 | €0 | €4,800 | +€4,800 | +4799900.0% |
| Non-recurring financial income | 76B | €4,800 | €4,800 | = | 0.0% |
| Financial charges | 65/66B | €1,162 | €1,374 | +€212 | +18.3% |
| Recurring financial charges | 65 | €1,162 | €1,374 | +€212 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,437 | €11,795 | +€41,231 | |
| Income taxes | 67/77 | - | €419 | +€419 | |
| Profit (loss) for the period | 9904 | -€29,437 | €11,376 | +€40,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,437 | €11,376 | +€40,813 |
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.