AlwaysUp: 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.
AlwaysUp
Largest movements
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Deferred charges and accrued income +€58,000
up €58,000 (+57,284%), from €101 to €58,101
- Cash -€8,698
down €8,698 (-15.9%), from €54,820 to €46,122
mainly Tax, wage and social debts (-€73,970) and Deferred charges and accrued income (-€58,000)
- Tangible fixed assets -€3,362
down €3,362 (-78.1%), from €4,307 to €945
of which Furniture and vehicles: -€2,125
- Tax, wage and social debts -€73,970
down €73,970 (-91.6%), from €80,732 to €6,761
of which Taxes: -€41,582
- Profit (loss) carried forward -€14,202
down €14,202, from €557 to -€13,644
- Other debts +€4,710
up €4,710 (+36.1%), from €13,058 to €17,768
- Gross operating margin -€34,106
down €34,106, from €23,321 to -€10,785
- Taxes -€6,887
no longer reported in 2025 (was €6,887)
- Financial income -€2,176
down €2,176 (-78.5%), from €2,771 to €595
- Financial charges -€1,000
down €1,000 (-85.4%), from €1,171 to €171
- Depreciation -€820
down €820 (-39.9%), from €2,056 to €1,236
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 | €189,228 | €105,169 | -€84,059 | -44.4% |
| Fixed assets | 21/28 | €4,307 | €945 | -€3,362 | -78.1% |
| Tangible fixed assets | 22/27 | €4,307 | €945 | -€3,362 | -78.1% |
| Plant, machinery and equipment | 23 | €2,182 | €945 | -€1,236 | -56.7% |
| Furniture and vehicles | 24 | €2,125 | - | -€2,125 | |
| Current assets | 29/58 | €184,921 | €104,223 | -€80,698 | -43.6% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €54,820 | €46,122 | -€8,698 | -15.9% |
| Deferred charges and accrued income | 490/1 | €101 | €58,101 | +€58,000 | +57,284% |
| Total equity and liabilities | 10/49 | €189,228 | €105,169 | -€84,059 | -44.4% |
| Equity | 10/15 | €94,557 | €80,356 | -€14,202 | -15.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,000 | €92,000 | = | 0.0% |
| Distributable reserves | 133 | €92,000 | €92,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557 | -€13,644 | -€14,202 | |
| Amounts payable | 17/49 | €94,670 | €24,813 | -€69,857 | -73.8% |
| Amounts payable within one year | 42/48 | €93,805 | €24,813 | -€68,992 | -73.5% |
| Trade debts | 44 | €15 | €284 | +€269 | +1,791% |
| Suppliers | 440/4 | €15 | €284 | +€269 | +1,791% |
| Taxes, remuneration and social security | 45 | €80,732 | €6,761 | -€73,970 | -91.6% |
| Taxes | 450/3 | €48,343 | €6,761 | -€41,582 | -86.0% |
| Remuneration and social security | 454/9 | €32,389 | - | -€32,389 | |
| Other amounts payable | 47/48 | €13,058 | €17,768 | +€4,710 | +36.1% |
| Accrued charges and deferred income | 492/3 | €866 | - | -€866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €1,236 | -€820 | -39.9% |
| Other operating charges | 640/8 | €890 | €479 | -€412 | -46.2% |
| Non-recurring operating charges | 66A | - | €2,125 | +€2,125 | |
| Gross operating margin | 9900 | €23,321 | -€10,785 | -€34,106 | |
| Operating profit (loss) | 9901 | €20,374 | -€14,626 | -€35,000 | |
| Financial income | 75/76B | €2,771 | €595 | -€2,176 | -78.5% |
| Recurring financial income | 75 | €2,771 | €595 | -€2,176 | -78.5% |
| Financial charges | 65/66B | €1,171 | €171 | -€1,000 | -85.4% |
| Recurring financial charges | 65 | €1,171 | €171 | -€1,000 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €21,974 | -€14,202 | -€36,176 | |
| Income taxes | 67/77 | €6,887 | - | -€6,887 | |
| Profit (loss) for the period | 9904 | €15,087 | -€14,202 | -€29,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,087 | -€14,202 | -€29,289 |
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 15 October 2026 via checked.be.