UPONIT: 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.
UPONIT
Largest movements
- Cash -€1,280
down €1,280 (-72.2%), from €1,773 to €493
mainly Net result for the year (-€25,651) and Trade debts (-€7,154)
- Receivables within one year +€727
new in 2025: €727
- Other debts +€33,405
up €33,405 (+65.9%), from €50,687 to €84,092
- Profit (loss) carried forward -€25,651
down €25,651 (-33.8%), from -€75,821 to -€101,472
- Trade debts -€7,154
no longer reported in 2025 (was €7,154)
- Tax, wage and social debts -€1,153
no longer reported in 2025 (was €1,153)
- Gross operating margin -€17,491
no longer reported in 2025 (was €17,491)
- Other operating charges +€6,256
up €6,256 (+32.3%), from €19,368 to €25,624
- Financial charges -€300
down €300 (-91.7%), from €327 to €27
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 | €1,773 | €1,220 | -€553 | -31.2% |
| Current assets | 29/58 | €1,773 | €1,220 | -€553 | -31.2% |
| Amounts receivable within one year | 40/41 | - | €727 | +€727 | |
| Other amounts receivable | 41 | - | €727 | +€727 | |
| Cash at bank and in hand | 54/58 | €1,773 | €493 | -€1,280 | -72.2% |
| Total equity and liabilities | 10/49 | €1,773 | €1,220 | -€553 | -31.2% |
| Equity | 10/15 | -€57,221 | -€82,872 | -€25,651 | -44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,821 | -€101,472 | -€25,651 | -33.8% |
| Amounts payable | 17/49 | €58,994 | €84,092 | +€25,098 | +42.5% |
| Amounts payable within one year | 42/48 | €58,994 | €84,092 | +€25,098 | +42.5% |
| Trade debts | 44 | €7,154 | - | -€7,154 | |
| Suppliers | 440/4 | €7,154 | - | -€7,154 | |
| Taxes, remuneration and social security | 45 | €1,153 | - | -€1,153 | |
| Taxes | 450/3 | €1,153 | - | -€1,153 | |
| Other amounts payable | 47/48 | €50,687 | €84,092 | +€33,405 | +65.9% |
| Other operating charges | 640/8 | €19,368 | €25,624 | +€6,256 | +32.3% |
| Gross operating margin | 9900 | €17,491 | - | -€17,491 | |
| Operating profit (loss) | 9901 | -€1,877 | -€25,624 | -€23,747 | -1265.2% |
| Financial charges | 65/66B | €327 | €27 | -€300 | -91.7% |
| Recurring financial charges | 65 | €327 | €27 | -€300 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,204 | -€25,651 | -€23,447 | -1063.8% |
| Profit (loss) for the period | 9904 | -€2,204 | -€25,651 | -€23,447 | -1063.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,204 | -€25,651 | -€23,447 | -1063.8% |
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 12 October 2026 via checked.be.