UPPLEVA Management: 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.
UPPLEVA Management
Largest movements
- Cash +€68,123
up €68,123 (+231%), from €29,551 to €97,674
mainly Net result for the year (+€78,692) and Other debts (+€75,000)
- Receivables within one year +€5,118
up €5,118 (+105,307%), from €5 to €5,123
of which Other amounts receivable: +€5,118
- Other debts +€75,000
new in 2025: €75,000
- Tax, wage and social debts -€5,585
down €5,585 (-67.2%), from €8,307 to €2,722
- Reserves +€3,692
up €3,692 (+59.8%), from €6,172 to €9,864
- Gross operating margin +€82,795
up €82,795 (+493%), from €16,810 to €99,605
- Taxes +€16,674
up €16,674 (+515%), from €3,240 to €19,914
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 | €29,556 | €102,797 | +€73,241 | +248% |
| Current assets | 29/58 | €29,556 | €102,797 | +€73,241 | +248% |
| Amounts receivable within one year | 40/41 | €5 | €5,123 | +€5,118 | +105,307% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5 | €5,123 | +€5,118 | +105,307% |
| Cash at bank and in hand | 54/58 | €29,551 | €97,674 | +€68,123 | +231% |
| Total equity and liabilities | 10/49 | €29,556 | €102,797 | +€73,241 | +248% |
| Equity | 10/15 | €21,172 | €24,864 | +€3,692 | +17.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €6,172 | €9,864 | +€3,692 | +59.8% |
| Distributable reserves | 133 | €6,172 | €9,864 | +€3,692 | +59.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,384 | €77,934 | +€69,549 | +830% |
| Amounts payable within one year | 42/48 | €8,384 | €77,934 | +€69,549 | +830% |
| Trade debts | 44 | €77 | €212 | +€135 | +175% |
| Suppliers | 440/4 | €77 | €212 | +€135 | +175% |
| Taxes, remuneration and social security | 45 | €8,307 | €2,722 | -€5,585 | -67.2% |
| Taxes | 450/3 | €8,307 | €2,722 | -€5,585 | -67.2% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €553 | €919 | +€365 | +66.0% |
| Gross operating margin | 9900 | €16,810 | €99,605 | +€82,795 | +493% |
| Operating profit (loss) | 9901 | €16,256 | €98,686 | +€82,430 | +507% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €155 | €82 | -€73 | -47.0% |
| Recurring financial charges | 65 | €155 | €82 | -€73 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €16,102 | €98,606 | +€82,504 | +512% |
| Income taxes | 67/77 | €3,240 | €19,914 | +€16,674 | +515% |
| Profit (loss) for the period | 9904 | €12,861 | €78,692 | +€65,830 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €12,861 | €78,692 | +€65,830 | +512% |
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 25 October 2026 via checked.be.