UPTEC: 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.
UPTEC
Largest movements
- Receivables within one year -€17,754
down €17,754 (-94.8%), from €18,720 to €966
of which Trade receivables: -€18,720
- Cash +€7,688
up €7,688 (+224%), from €3,426 to €11,114
mainly Receivables within one year (+€17,754) and Net result for the year (+€11,721)
- Other debts -€27,069
down €27,069 (-16.8%), from €160,669 to €133,599
- Profit (loss) carried forward +€12,370
up €12,370 (+6.1%), from -€203,167 to -€190,797
- Tax, wage and social debts +€5,407
up €5,407 (+285%), from €1,898 to €7,305
- Trade debts -€773
no longer reported in 2025 (was €773)
- Gross operating margin -€29,575
down €29,575 (-69.7%), from €42,429 to €12,855
- Depreciation -€992
no longer reported in 2025 (was €992)
- Other operating charges +€496
up €496 (+99.9%), from €496 to €992
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 | €22,146 | €12,080 | -€10,066 | -45.5% |
| Current assets | 29/58 | €22,146 | €12,080 | -€10,066 | -45.5% |
| Amounts receivable within one year | 40/41 | €18,720 | €966 | -€17,754 | -94.8% |
| Trade receivables | 40 | €18,720 | - | -€18,720 | |
| Other amounts receivable | 41 | - | €966 | +€966 | |
| Cash at bank and in hand | 54/58 | €3,426 | €11,114 | +€7,688 | +224% |
| Total equity and liabilities | 10/49 | €22,146 | €12,080 | -€10,066 | -45.5% |
| Equity | 10/15 | -€141,193 | -€128,824 | +€12,370 | +8.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,167 | -€190,797 | +€12,370 | +6.1% |
| Amounts payable | 17/49 | €163,340 | €140,904 | -€22,436 | -13.7% |
| Amounts payable within one year | 42/48 | €163,340 | €140,904 | -€22,436 | -13.7% |
| Trade debts | 44 | €773 | - | -€773 | |
| Suppliers | 440/4 | €773 | - | -€773 | |
| Taxes, remuneration and social security | 45 | €1,898 | €7,305 | +€5,407 | +285% |
| Taxes | 450/3 | €1,898 | €7,305 | +€5,407 | +285% |
| Other amounts payable | 47/48 | €160,669 | €133,599 | -€27,069 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | - | -€992 | |
| Other operating charges | 640/8 | €496 | €992 | +€496 | +99.9% |
| Gross operating margin | 9900 | €42,429 | €12,855 | -€29,575 | -69.7% |
| Operating profit (loss) | 9901 | €40,941 | €11,863 | -€29,078 | -71.0% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €129 | €157 | +€28 | +21.8% |
| Recurring financial charges | 65 | €129 | €157 | +€28 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €40,812 | €11,721 | -€29,091 | -71.3% |
| Profit (loss) for the period | 9904 | €40,812 | €11,721 | -€29,091 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,812 | €11,721 | -€29,091 | -71.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.