UPPER SOLUTIONS: 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.
UPPER SOLUTIONS
Largest movements
- Cash +€9,224
up €9,224 (+68.6%), from €13,447 to €22,671
mainly Net result for the year (+€6,432) and Receivables within one year (+€2,009)
- Receivables within one year -€2,009
down €2,009 (-49.1%), from €4,090 to €2,081
- Reserves +€6,432
up €6,432 (+50.0%), from €12,868 to €19,300
- Tax, wage and social debts +€783
up €783 (+46.9%), from €1,669 to €2,452
- Gross operating margin +€1,491
up €1,491 (+17.4%), from €8,584 to €10,075
- Taxes +€1,080
up €1,080 (+51.6%), from €2,092 to €3,172
- Other operating charges +€120
up €120 (+63.2%), from €190 to €310
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 | €17,537 | €24,752 | +€7,215 | +41.1% |
| Current assets | 29/58 | €17,537 | €24,752 | +€7,215 | +41.1% |
| Amounts receivable within one year | 40/41 | €4,090 | €2,081 | -€2,009 | -49.1% |
| Trade receivables | 40 | €4,090 | €2,081 | -€2,009 | -49.1% |
| Cash at bank and in hand | 54/58 | €13,447 | €22,671 | +€9,224 | +68.6% |
| Total equity and liabilities | 10/49 | €17,537 | €24,752 | +€7,215 | +41.1% |
| Equity | 10/15 | €15,868 | €22,300 | +€6,432 | +40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,868 | €19,300 | +€6,432 | +50.0% |
| Distributable reserves | 133 | €12,868 | €19,300 | +€6,432 | +50.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,669 | €2,452 | +€783 | +46.9% |
| Amounts payable within one year | 42/48 | €1,669 | €2,452 | +€783 | +46.9% |
| Taxes, remuneration and social security | 45 | €1,669 | €2,452 | +€783 | +46.9% |
| Taxes | 450/3 | €1,669 | €2,452 | +€783 | +46.9% |
| Other operating charges | 640/8 | €190 | €310 | +€120 | +63.2% |
| Gross operating margin | 9900 | €8,584 | €10,075 | +€1,491 | +17.4% |
| Operating profit (loss) | 9901 | €8,395 | €9,766 | +€1,371 | +16.3% |
| Financial charges | 65/66B | €136 | €162 | +€26 | +19.5% |
| Recurring financial charges | 65 | €136 | €162 | +€26 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €8,259 | €9,604 | +€1,345 | +16.3% |
| Income taxes | 67/77 | €2,092 | €3,172 | +€1,080 | +51.6% |
| Profit (loss) for the period | 9904 | €6,167 | €6,432 | +€265 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,167 | €6,432 | +€265 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.