UPPR: 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.
UPPR
Largest movements
- Cash +€35,465
up €35,465 (+35.4%), from €100,253 to €135,718
mainly Net result for the year (+€64,443) and Depreciation (+€1,983)
- Receivables within one year +€18,524
up €18,524 (+59.5%), from €31,108 to €49,632
of which Other amounts receivable: +€17,362
- Reserves +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Profit (loss) carried forward +€14,443
up €14,443 (+129%), from €11,188 to €25,630
- Tax, wage and social debts -€11,293
down €11,293 (-59.8%), from €18,869 to €7,576
- Gross operating margin +€21,909
up €21,909 (+32.8%), from €66,734 to €88,643
- Taxes +€5,433
up €5,433 (+30.8%), from €17,632 to €23,065
- Purchases and services +€4,641
up €4,641 (+8.5%), from €54,552 to €59,193
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 | €138,403 | €191,108 | +€52,705 | +38.1% |
| Fixed assets | 21/28 | €6,849 | €5,568 | -€1,282 | -18.7% |
| Intangible fixed assets | 21 | €3,146 | €2,246 | -€900 | -28.6% |
| Tangible fixed assets | 22/27 | €3,703 | €3,321 | -€382 | -10.3% |
| Land and buildings | 22 | €2,444 | €2,129 | -€314 | -12.9% |
| Furniture and vehicles | 24 | €1,259 | €1,192 | -€67 | -5.4% |
| Current assets | 29/58 | €131,554 | €185,540 | +€53,986 | +41.0% |
| Amounts receivable within one year | 40/41 | €31,108 | €49,632 | +€18,524 | +59.5% |
| Trade receivables | 40 | €12,342 | €13,504 | +€1,162 | +9.4% |
| Other amounts receivable | 41 | €18,766 | €36,128 | +€17,362 | +92.5% |
| Cash at bank and in hand | 54/58 | €100,253 | €135,718 | +€35,465 | +35.4% |
| Deferred charges and accrued income | 490/1 | €194 | €191 | -€3 | -1.5% |
| Total equity and liabilities | 10/49 | €138,403 | €191,108 | +€52,705 | +38.1% |
| Equity | 10/15 | €118,688 | €183,130 | +€64,443 | +54.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Distributable reserves | 133 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Profit (loss) carried forward | 14 | €11,188 | €25,630 | +€14,443 | +129% |
| Amounts payable | 17/49 | €19,716 | €7,978 | -€11,738 | -59.5% |
| Amounts payable within one year | 42/48 | €19,716 | €7,978 | -€11,738 | -59.5% |
| Trade debts | 44 | €847 | €402 | -€445 | -52.6% |
| Suppliers | 440/4 | €847 | €402 | -€445 | -52.6% |
| Taxes, remuneration and social security | 45 | €18,869 | €7,576 | -€11,293 | -59.8% |
| Taxes | 450/3 | €18,869 | €7,576 | -€11,293 | -59.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,552 | €59,193 | +€4,641 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €1,983 | +€60 | +3.1% |
| Other operating charges | 640/8 | €675 | €566 | -€109 | -16.1% |
| Gross operating margin | 9900 | €66,734 | €88,643 | +€21,909 | +32.8% |
| Operating profit (loss) | 9901 | €64,136 | €86,094 | +€21,958 | +34.2% |
| Financial income | 75/76B | €766 | €1,487 | +€721 | +94.2% |
| Recurring financial income | 75 | €766 | €1,487 | +€721 | +94.2% |
| Financial charges | 65/66B | €77 | €73 | -€4 | -4.6% |
| Recurring financial charges | 65 | €77 | €73 | -€4 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €64,825 | €87,508 | +€22,683 | +35.0% |
| Income taxes | 67/77 | €17,632 | €23,065 | +€5,433 | +30.8% |
| Profit (loss) for the period | 9904 | €47,193 | €64,443 | +€17,250 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,193 | €64,443 | +€17,250 | +36.6% |
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 13 October 2026 via checked.be.