UpThereHR: 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.
UpThereHR
Largest movements
- Deferred charges and accrued income +€9,129
new in 2025: €9,129
- Tangible fixed assets +€7,369
up €7,369 (+485.3%), from €1,519 to €8,888
- Receivables within one year -€6,809
down €6,809 (-36.0%), from €18,896 to €12,087
of which Trade receivables: -€8,737
- Cash -€6,564
down €6,564 (-34.3%), from €19,114 to €12,550
mainly Other debts (-€18,208) and Deferred charges and accrued income (-€9,129)
- Other debts -€18,208
no longer reported in 2025 (was €18,208)
- Profit (loss) carried forward +€10,029
up €10,029 (+99.5%), from -€10,083 to -€54
- Trade debts +€8,969
up €8,969 (+254.6%), from €3,522 to €12,491
- Tax, wage and social debts +€1,826
up €1,826 (+19.8%), from €9,222 to €11,048
- Short-term financial debts +€509
up €509 (+402.2%), from €127 to €636
- Gross operating margin +€22,525
up €22,525, from -€7,247 to €15,278
- Taxes +€2,068
up €2,068 (+1482.6%), from €140 to €2,208
- Depreciation +€606
up €606 (+79.5%), from €763 to €1,370
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 | €39,596 | €42,721 | +€3,124 | +7.9% |
| Fixed assets | 21/28 | €1,586 | €8,955 | +€7,369 | +464.7% |
| Tangible fixed assets | 22/27 | €1,519 | €8,888 | +€7,369 | +485.3% |
| Furniture and vehicles | 24 | €1,519 | €8,888 | +€7,369 | +485.3% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €38,010 | €33,766 | -€4,245 | -11.2% |
| Amounts receivable within one year | 40/41 | €18,896 | €12,087 | -€6,809 | -36.0% |
| Trade receivables | 40 | €18,657 | €9,920 | -€8,737 | -46.8% |
| Other amounts receivable | 41 | €239 | €2,167 | +€1,928 | +806.5% |
| Cash at bank and in hand | 54/58 | €19,114 | €12,550 | -€6,564 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €9,129 | +€9,129 | |
| Total equity and liabilities | 10/49 | €39,596 | €42,721 | +€3,124 | +7.9% |
| Equity | 10/15 | €8,517 | €18,546 | +€10,029 | +117.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,083 | -€54 | +€10,029 | +99.5% |
| Amounts payable | 17/49 | €31,079 | €24,175 | -€6,904 | -22.2% |
| Amounts payable within one year | 42/48 | €31,079 | €24,175 | -€6,904 | -22.2% |
| Financial debts | 43 | €127 | €636 | +€509 | +402.2% |
| Credit institutions | 430/8 | €127 | €636 | +€509 | +402.2% |
| Trade debts | 44 | €3,522 | €12,491 | +€8,969 | +254.6% |
| Suppliers | 440/4 | €3,522 | €12,491 | +€8,969 | +254.6% |
| Taxes, remuneration and social security | 45 | €9,222 | €11,048 | +€1,826 | +19.8% |
| Taxes | 450/3 | €9,222 | €11,048 | +€1,826 | +19.8% |
| Other amounts payable | 47/48 | €18,208 | - | -€18,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €1,370 | +€606 | +79.5% |
| Other operating charges | 640/8 | €753 | €775 | +€22 | +2.9% |
| Non-recurring operating charges | 66A | €501 | €362 | -€139 | -27.7% |
| Gross operating margin | 9900 | -€7,247 | €15,278 | +€22,525 | |
| Operating profit (loss) | 9901 | -€9,263 | €12,772 | +€22,036 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €680 | €535 | -€145 | -21.3% |
| Recurring financial charges | 65 | €680 | €535 | -€145 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,943 | €12,237 | +€22,180 | |
| Income taxes | 67/77 | €140 | €2,208 | +€2,068 | +1482.6% |
| Profit (loss) for the period | 9904 | -€10,083 | €10,029 | +€20,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,083 | €10,029 | +€20,112 |
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 1 October 2026 via checked.be.