Add UP architect: 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.
Add UP architect
Largest movements
- Receivables within one year -€12,914
down €12,914 (-31.8%), from €40,607 to €27,693
of which Trade receivables: -€14,664
- Cash -€4,166
down €4,166 (-9.7%), from €42,907 to €38,741
mainly Trade debts (-€7,556) and Tax, wage and social debts (-€5,512)
- Trade debts -€7,556
down €7,556 (-84.6%), from €8,930 to €1,374
- Tax, wage and social debts -€5,512
down €5,512 (-31.0%), from €17,786 to €12,274
of which Taxes: -€3,245
- Profit (loss) carried forward -€4,116
down €4,116 (-117%), from -€3,522 to -€7,638
- Gross operating margin -€1,584
down €1,584 (-275%), from -€577 to -€2,160
- Depreciation -€149
down €149 (-16.1%), from €926 to €777
- Taxes +€89
up €89 (+72.9%), from €122 to €210
- Financial charges -€58
down €58 (-57.2%), from €102 to €44
- Other operating charges -€32
down €32 (-3.3%), from €955 to €924
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 | €87,325 | €69,424 | -€17,900 | -20.5% |
| Fixed assets | 21/28 | €2,547 | €1,770 | -€777 | -30.5% |
| Tangible fixed assets | 22/27 | €2,547 | €1,770 | -€777 | -30.5% |
| Plant, machinery and equipment | 23 | €183 | €46 | -€137 | -74.9% |
| Other tangible fixed assets | 26 | €2,364 | €1,724 | -€640 | -27.1% |
| Current assets | 29/58 | €84,778 | €67,655 | -€17,123 | -20.2% |
| Amounts receivable within one year | 40/41 | €40,607 | €27,693 | -€12,914 | -31.8% |
| Trade receivables | 40 | €36,388 | €21,725 | -€14,664 | -40.3% |
| Other amounts receivable | 41 | €4,219 | €5,968 | +€1,749 | +41.5% |
| Cash at bank and in hand | 54/58 | €42,907 | €38,741 | -€4,166 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,221 | -€43 | -3.4% |
| Total equity and liabilities | 10/49 | €87,325 | €69,424 | -€17,900 | -20.5% |
| Equity | 10/15 | €39,899 | €35,783 | -€4,116 | -10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,021 | €31,021 | = | 0.0% |
| Distributable reserves | 133 | €31,021 | €31,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,522 | -€7,638 | -€4,116 | -117% |
| Amounts payable | 17/49 | €47,426 | €33,641 | -€13,785 | -29.1% |
| Amounts payable after more than one year | 17 | €7,000 | €7,000 | = | 0.0% |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,426 | €26,641 | -€13,785 | -34.1% |
| Trade debts | 44 | €8,930 | €1,374 | -€7,556 | -84.6% |
| Suppliers | 440/4 | €8,930 | €1,374 | -€7,556 | -84.6% |
| Taxes, remuneration and social security | 45 | €17,786 | €12,274 | -€5,512 | -31.0% |
| Taxes | 450/3 | €3,824 | €578 | -€3,245 | -84.9% |
| Remuneration and social security | 454/9 | €13,962 | €11,695 | -€2,267 | -16.2% |
| Other amounts payable | 47/48 | €13,710 | €12,994 | -€716 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €777 | -€149 | -16.1% |
| Other operating charges | 640/8 | €955 | €924 | -€32 | -3.3% |
| Gross operating margin | 9900 | -€577 | -€2,160 | -€1,584 | -275% |
| Operating profit (loss) | 9901 | -€2,459 | -€3,862 | -€1,403 | -57.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €102 | €44 | -€58 | -57.2% |
| Recurring financial charges | 65 | €102 | €44 | -€58 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,561 | -€3,905 | -€1,345 | -52.5% |
| Income taxes | 67/77 | €122 | €210 | +€89 | +72.9% |
| Profit (loss) for the period | 9904 | -€2,682 | -€4,116 | -€1,433 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,682 | -€4,116 | -€1,433 | -53.4% |
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.