Whey Upkot: what changed
Whey Upkot
Largest movements
- Tangible fixed assets -€436,768
down €436,768 (-5.3%), from €8.2m to €7.8m
- Cash -€214,148
down €214,148 (-97.7%), from €219,199 to €5,051
mainly Net result for the year (-€268,732) and Contributions, distributions and other (-€220,000)
- Receivables within one year +€165,000
up €165,000 (+235,714,300%), from €0 to €165,000
of which Other amounts receivable: +€165,000
- Profit (loss) carried forward -€268,732
down €268,732 (-34.3%), from -€783,868 to -€1.1m
- Contributions -€220,000
down €220,000 (-17.5%), from €1.3m to €1.0m
- Gross operating margin -€6,726
down €6,726 (-2.5%), from €273,815 to €267,089
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,460,894 | €7,975,558 | -€485,336 | -5.7% |
| Fixed assets | 21/28 | €8,233,136 | €7,796,368 | -€436,768 | -5.3% |
| Tangible fixed assets | 22/27 | €8,233,136 | €7,796,368 | -€436,768 | -5.3% |
| Land and buildings | 22 | €8,233,136 | €7,796,368 | -€436,768 | -5.3% |
| Current assets | 29/58 | €227,758 | €179,190 | -€48,568 | -21.3% |
| Amounts receivable within one year | 40/41 | €0 | €165,000 | +€165,000 | +235,714,300% |
| Trade receivables | 40 | €0 | €0 | +€0 | +14.3% |
| Other amounts receivable | 41 | €0 | €165,000 | +€165,000 | |
| Cash at bank and in hand | 54/58 | €219,199 | €5,051 | -€214,148 | -97.7% |
| Deferred charges and accrued income | 490/1 | €8,559 | €9,139 | +€580 | +6.8% |
| Total equity and liabilities | 10/49 | €8,460,894 | €7,975,558 | -€485,336 | -5.7% |
| Equity | 10/15 | €3,462,370 | €2,973,637 | -€488,732 | -14.1% |
| Contributions | 10/11 | €1,256,789 | €1,036,789 | -€220,000 | -17.5% |
| Revaluation surpluses | 12 | €2,987,898 | €2,987,898 | = | 0.0% |
| Reserves | 13 | €1,550 | €1,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,550 | €1,550 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€783,868 | -€1,052,600 | -€268,732 | -34.3% |
| Amounts payable | 17/49 | €4,998,524 | €5,001,920 | +€3,396 | +0.1% |
| Amounts payable after more than one year | 17 | €4,990,000 | €4,990,000 | = | 0.0% |
| Financial debts | 170/4 | €4,990,000 | €4,990,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,221 | €11,195 | +€2,974 | +36.2% |
| Trade debts | 44 | €8,221 | €11,195 | +€2,974 | +36.2% |
| Suppliers | 440/4 | €8,221 | €11,195 | +€2,974 | +36.2% |
| Accrued charges and deferred income | 492/3 | €303 | €725 | +€422 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436,768 | €436,768 | +€0 | 0.0% |
| Other operating charges | 640/8 | €23,221 | €24,428 | +€1,207 | +5.2% |
| Gross operating margin | 9900 | €273,815 | €267,089 | -€6,726 | -2.5% |
| Operating profit (loss) | 9901 | -€186,174 | -€194,107 | -€7,933 | -4.3% |
| Financial income | 75/76B | €3,870 | €1,903 | -€1,967 | -50.8% |
| Recurring financial income | 75 | €3,870 | €1,903 | -€1,967 | -50.8% |
| Financial charges | 65/66B | €76,389 | €76,528 | +€139 | +0.2% |
| Recurring financial charges | 65 | €76,389 | €76,528 | +€139 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€258,693 | -€268,732 | -€10,039 | -3.9% |
| Profit (loss) for the period | 9904 | -€258,693 | -€268,732 | -€10,039 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€258,693 | -€268,732 | -€10,039 | -3.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.