UPNEXTRA: 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.
UPNEXTRA
Largest movements
- Receivables within one year -€125
down €125 (-74.9%), from €167 to €42
- Cash +€48
up €48 (+25.7%), from €189 to €237
mainly Contributions, distributions and other (+€2,300) and Receivables within one year (+€125)
- Contributions +€2,300
up €2,300 (+46.0%), from €5,000 to €7,300
- Profit (loss) carried forward -€2,127
down €2,127 (-43.5%), from -€4,894 to -€7,021
- Other debts -€250
no longer reported in 2025 (was €250)
- Gross operating margin -€510
down €510 (-60.4%), from -€844 to -€1,354
- Other operating charges +€400
up €400 (+151%), from €265 to €665
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 | €356 | €279 | -€77 | -21.6% |
| Current assets | 29/58 | €356 | €279 | -€77 | -21.6% |
| Amounts receivable within one year | 40/41 | €167 | €42 | -€125 | -74.9% |
| Other amounts receivable | 41 | €167 | €42 | -€125 | -74.9% |
| Cash at bank and in hand | 54/58 | €189 | €237 | +€48 | +25.7% |
| Total equity and liabilities | 10/49 | €356 | €279 | -€77 | -21.6% |
| Equity | 10/15 | €106 | €279 | +€173 | +164% |
| Contributions | 10/11 | €5,000 | €7,300 | +€2,300 | +46.0% |
| Profit (loss) carried forward | 14 | -€4,894 | -€7,021 | -€2,127 | -43.5% |
| Amounts payable | 17/49 | €250 | - | -€250 | |
| Amounts payable within one year | 42/48 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €265 | €665 | +€400 | +151% |
| Gross operating margin | 9900 | -€844 | -€1,354 | -€510 | -60.4% |
| Operating profit (loss) | 9901 | -€1,109 | -€2,019 | -€910 | -82.1% |
| Financial charges | 65/66B | €107 | €108 | +€1 | +1.3% |
| Recurring financial charges | 65 | €107 | €108 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,215 | -€2,127 | -€912 | -75.0% |
| Profit (loss) for the period | 9904 | -€1,215 | -€2,127 | -€912 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,215 | -€2,127 | -€912 | -75.0% |
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 14 October 2026 via checked.be.