1UP: 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.
1UP
Largest movements
- Receivables within one year +€49,173
up €49,173 (+121.3%), from €40,545 to €89,718
of which Trade receivables: +€53,823
- Cash +€36,210
up €36,210 (+69.1%), from €52,417 to €88,627
mainly Net result for the year (+€72,314) and Trade debts (+€51,546)
- Tangible fixed assets +€20,845
up €20,845 (+27.0%), from €77,319 to €98,164
of which Furniture and vehicles: +€25,832
- Trade debts +€51,546
up €51,546 (+1194.6%), from €4,315 to €55,861
- Debts after one year +€25,604
up €25,604, from €0 to €25,604
- Tax, wage and social debts +€18,804
up €18,804 (+75.5%), from €24,919 to €43,722
of which Taxes: +€16,389
- Reserves +€13,745
up €13,745 (+12.7%), from €108,059 to €121,803
- Short-term financial debts -€3,333
down €3,333 (-100.0%), from €3,333 to €0
- Gross operating margin +€31,119
up €31,119 (+20.5%), from €151,827 to €182,946
- Staff costs -€24,890
down €24,890 (-35.2%), from €70,756 to €45,866
- Taxes +€14,638
up €14,638 (+91.4%), from €16,015 to €30,653
- Depreciation +€4,360
up €4,360 (+15.7%), from €27,832 to €32,192
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 | €170,281 | €276,509 | +€106,228 | +62.4% |
| Fixed assets | 21/28 | €77,319 | €98,164 | +€20,845 | +27.0% |
| Tangible fixed assets | 22/27 | €77,319 | €98,164 | +€20,845 | +27.0% |
| Plant, machinery and equipment | 23 | €25,936 | €20,949 | -€4,987 | -19.2% |
| Furniture and vehicles | 24 | €51,383 | €77,215 | +€25,832 | +50.3% |
| Current assets | 29/58 | €92,962 | €178,346 | +€85,383 | +91.8% |
| Amounts receivable within one year | 40/41 | €40,545 | €89,718 | +€49,173 | +121.3% |
| Trade receivables | 40 | €35,875 | €89,698 | +€53,823 | +150.0% |
| Other amounts receivable | 41 | €4,671 | €20 | -€4,651 | -99.6% |
| Cash at bank and in hand | 54/58 | €52,417 | €88,627 | +€36,210 | +69.1% |
| Total equity and liabilities | 10/49 | €170,281 | €276,509 | +€106,228 | +62.4% |
| Equity | 10/15 | €127,902 | €141,647 | +€13,745 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,059 | €121,803 | +€13,745 | +12.7% |
| Distributable reserves | 133 | €108,059 | €121,803 | +€13,745 | +12.7% |
| Profit (loss) carried forward | 14 | €13,644 | €13,644 | = | 0.0% |
| Amounts payable | 17/49 | €42,379 | €134,862 | +€92,483 | +218.2% |
| Amounts payable after more than one year | 17 | €0 | €25,604 | +€25,604 | |
| Financial debts | 170/4 | €0 | €25,604 | +€25,604 | |
| Amounts payable within one year | 42/48 | €42,379 | €109,258 | +€66,879 | +157.8% |
| Current portion of amounts payable after more than one year | 42 | €9,812 | €9,675 | -€137 | -1.4% |
| Financial debts | 43 | €3,333 | €0 | -€3,333 | -100.0% |
| Credit institutions | 430/8 | €3,333 | €0 | -€3,333 | -100.0% |
| Trade debts | 44 | €4,315 | €55,861 | +€51,546 | +1194.6% |
| Suppliers | 440/4 | €4,315 | €55,861 | +€51,546 | +1194.6% |
| Taxes, remuneration and social security | 45 | €24,919 | €43,722 | +€18,804 | +75.5% |
| Taxes | 450/3 | €12,869 | €29,259 | +€16,389 | +127.3% |
| Remuneration and social security | 454/9 | €12,049 | €14,464 | +€2,415 | +20.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Remuneration, social security and pensions | 62 | €70,756 | €45,866 | -€24,890 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,832 | €32,192 | +€4,360 | +15.7% |
| Other operating charges | 640/8 | €1,147 | €879 | -€267 | -23.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €151,827 | €182,946 | +€31,119 | +20.5% |
| Operating profit (loss) | 9901 | €52,092 | €104,009 | +€51,917 | +99.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €610 | €1,043 | +€433 | +70.9% |
| Recurring financial charges | 65 | €610 | €1,043 | +€433 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €51,482 | €102,967 | +€51,485 | +100.0% |
| Income taxes | 67/77 | €16,015 | €30,653 | +€14,638 | +91.4% |
| Profit (loss) for the period | 9904 | €35,467 | €72,314 | +€36,847 | +103.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,467 | €72,314 | +€36,847 | +103.9% |
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 12 October 2026 via checked.be.