BigUp: 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.
BigUp
Largest movements
- Current investments -€11,087
down €11,087 (-35.3%), from €31,398 to €20,311
- Receivables within one year -€4,664
down €4,664 (-53.9%), from €8,653 to €3,990
of which Other amounts receivable: -€3,868
- Tangible fixed assets -€4,328
down €4,328 (-59.8%), from €7,242 to €2,914
of which Furniture and vehicles: -€4,075
- Intangible fixed assets -€1,600
down €1,600 (-34.3%), from €4,664 to €3,065
- Debts after one year -€29,000
down €29,000 (-41.4%), from €70,000 to €41,000
- Profit (loss) carried forward +€14,011
up €14,011 (+19.1%), from -€73,201 to -€59,189
- Other debts -€7,008
down €7,008 (-34.6%), from €20,241 to €13,233
- Gross operating margin +€7,474
up €7,474 (+127%), from €5,868 to €13,342
- Financial income +€3,189
up €3,189 (+261%), from €1,220 to €4,409
- Depreciation -€2,182
down €2,182 (-47.7%), from €4,572 to €2,390
- Other operating charges +€852
up €852 (+222%), from €384 to €1,236
- Taxes -€445
down €445 (-100.0%), from €445 to €0
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 | €52,758 | €30,597 | -€22,161 | -42.0% |
| Fixed assets | 21/28 | €11,906 | €5,979 | -€5,928 | -49.8% |
| Intangible fixed assets | 21 | €4,664 | €3,065 | -€1,600 | -34.3% |
| Tangible fixed assets | 22/27 | €7,242 | €2,914 | -€4,328 | -59.8% |
| Furniture and vehicles | 24 | €6,231 | €2,156 | -€4,075 | -65.4% |
| Other tangible fixed assets | 26 | €1,011 | €758 | -€253 | -25.0% |
| Current assets | 29/58 | €40,852 | €24,618 | -€16,234 | -39.7% |
| Amounts receivable within one year | 40/41 | €8,653 | €3,990 | -€4,664 | -53.9% |
| Trade receivables | 40 | €4,592 | €3,797 | -€796 | -17.3% |
| Other amounts receivable | 41 | €4,061 | €193 | -€3,868 | -95.3% |
| Current investments | 50/53 | €31,398 | €20,311 | -€11,087 | -35.3% |
| Cash at bank and in hand | 54/58 | €800 | €317 | -€483 | -60.3% |
| Total equity and liabilities | 10/49 | €52,758 | €30,597 | -€22,161 | -42.0% |
| Equity | 10/15 | -€39,141 | -€25,129 | +€14,011 | +35.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €19,800 | €19,800 | = | 0.0% |
| Distributable reserves | 133 | €19,800 | €19,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,201 | -€59,189 | +€14,011 | +19.1% |
| Amounts payable | 17/49 | €91,899 | €55,726 | -€36,172 | -39.4% |
| Amounts payable after more than one year | 17 | €70,000 | €41,000 | -€29,000 | -41.4% |
| Other amounts payable | 178/9 | €70,000 | €41,000 | -€29,000 | -41.4% |
| Amounts payable within one year | 42/48 | €21,899 | €14,726 | -€7,172 | -32.8% |
| Trade debts | 44 | €1,305 | €1,494 | +€188 | +14.4% |
| Suppliers | 440/4 | €1,305 | €1,494 | +€188 | +14.4% |
| Taxes, remuneration and social security | 45 | €353 | - | -€353 | |
| Taxes | 450/3 | €353 | - | -€353 | |
| Other amounts payable | 47/48 | €20,241 | €13,233 | -€7,008 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €2,390 | -€2,182 | -47.7% |
| Other operating charges | 640/8 | €384 | €1,236 | +€852 | +222% |
| Gross operating margin | 9900 | €5,868 | €13,342 | +€7,474 | +127% |
| Operating profit (loss) | 9901 | €911 | €9,716 | +€8,805 | +966% |
| Financial income | 75/76B | €1,220 | €4,409 | +€3,189 | +261% |
| Recurring financial income | 75 | €1,220 | €4,409 | +€3,189 | +261% |
| Financial charges | 65/66B | €31 | €114 | +€83 | +267% |
| Recurring financial charges | 65 | €31 | €114 | +€83 | +267% |
| Profit (loss) for the period before taxes | 9903 | €2,100 | €14,011 | +€11,911 | +567% |
| Income taxes | 67/77 | €445 | €0 | -€445 | -100.0% |
| Profit (loss) for the period | 9904 | €1,655 | €14,011 | +€12,356 | +747% |
| Profit (loss) for the period to be appropriated | 9905 | €1,655 | €14,011 | +€12,356 | +747% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.