UPYTER: 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.
UPYTER
Largest movements
- Cash -€44,259
down €44,259 (-41.5%), from €106,546 to €62,288
mainly Other debts (-€47,800) and Investment in fixed assets (net) (-€11,252)
- Tangible fixed assets -€15,338
down €15,338 (-30.6%), from €50,100 to €34,762
of which Furniture and vehicles: -€18,442
- Other debts -€47,800
down €47,800 (-14.8%), from €322,842 to €275,042
- Provisions -€10,000
no longer reported in 2025 (was €10,000)
- Provisions -€10,000
new in 2025: -€10,000
- Gross operating margin -€8,582
down €8,582 (-24.8%), from €34,585 to €26,002
- Other operating charges +€1,678
up €1,678 (+112%), from €1,504 to €3,181
- Financial income -€1,613
down €1,613 (-100.0%), from €1,613 to €0
- Depreciation +€1,515
up €1,515 (+6.0%), from €25,074 to €26,590
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 | €712,006 | €654,558 | -€57,447 | -8.1% |
| Fixed assets | 21/28 | €50,100 | €34,762 | -€15,338 | -30.6% |
| Tangible fixed assets | 22/27 | €50,100 | €34,762 | -€15,338 | -30.6% |
| Plant, machinery and equipment | 23 | €3,636 | €6,740 | +€3,104 | +85.4% |
| Furniture and vehicles | 24 | €46,465 | €28,023 | -€18,442 | -39.7% |
| Current assets | 29/58 | €661,905 | €619,796 | -€42,110 | -6.4% |
| Amounts receivable within one year | 40/41 | €2,380 | €5,318 | +€2,937 | +123% |
| Trade receivables | 40 | - | €4,786 | +€4,786 | |
| Other amounts receivable | 41 | €2,380 | €531 | -€1,849 | -77.7% |
| Current investments | 50/53 | €550,000 | €550,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,546 | €62,288 | -€44,259 | -41.5% |
| Deferred charges and accrued income | 490/1 | €2,979 | €2,190 | -€788 | -26.5% |
| Total equity and liabilities | 10/49 | €712,006 | €654,558 | -€57,447 | -8.1% |
| Equity | 10/15 | €376,328 | €376,724 | +€397 | +0.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €374,328 | €374,724 | +€397 | +0.1% |
| Distributable reserves | 133 | €374,328 | €374,724 | +€397 | +0.1% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Other liabilities and charges | 164/5 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €325,678 | €277,834 | -€47,844 | -14.7% |
| Amounts payable within one year | 42/48 | €324,928 | €277,084 | -€47,844 | -14.7% |
| Trade debts | 44 | €716 | €626 | -€90 | -12.5% |
| Suppliers | 440/4 | €716 | €626 | -€90 | -12.5% |
| Taxes, remuneration and social security | 45 | €1,369 | €1,415 | +€46 | +3.3% |
| Taxes | 450/3 | €1,369 | €1,415 | +€46 | +3.3% |
| Other amounts payable | 47/48 | €322,842 | €275,042 | -€47,800 | -14.8% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,074 | €26,590 | +€1,515 | +6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €1,504 | €3,181 | +€1,678 | +112% |
| Gross operating margin | 9900 | €34,585 | €26,002 | -€8,582 | -24.8% |
| Operating profit (loss) | 9901 | €8,006 | €6,231 | -€1,775 | -22.2% |
| Financial income | 75/76B | €1,613 | €0 | -€1,613 | -100.0% |
| Recurring financial income | 75 | €1,613 | €0 | -€1,613 | -100.0% |
| Financial charges | 65/66B | €4,367 | €4,539 | +€172 | +3.9% |
| Recurring financial charges | 65 | €4,367 | €4,539 | +€172 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €5,252 | €1,692 | -€3,560 | -67.8% |
| Income taxes | 67/77 | €2,408 | €1,295 | -€1,112 | -46.2% |
| Profit (loss) for the period | 9904 | €2,845 | €397 | -€2,448 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,845 | €397 | -€2,448 | -86.1% |
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 21 October 2026 via checked.be.