Bottom Up Games: 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.
Bottom Up Games
Largest movements
- Cash +€147,485
up €147,485 (+452.8%), from €32,570 to €180,055
mainly Other debts (+€210,505) and Investment in fixed assets (net) (+€47,601)
- Intangible fixed assets -€49,140
down €49,140 (-17.0%), from €289,672 to €240,532
- Tangible fixed assets -€7,035
down €7,035 (-63.0%), from €11,160 to €4,125
- Receivables within one year -€6,045
down €6,045 (-40.1%), from €15,073 to €9,028
of which Other amounts receivable: -€5,848
- Other debts +€210,505
up €210,505 (+94.8%), from €221,943 to €432,448
- Profit (loss) carried forward -€128,041
down €128,041 (-177.9%), from -€71,985 to -€200,026
- Write-downs +€102,734
new in 2025: €102,734
- Gross operating margin -€13,439
down €13,439 (-93.0%), from €14,444 to €1,005
- Depreciation -€3,432
down €3,432 (-28.6%), from €12,006 to €8,574
- Financial charges +€1,126
up €1,126 (+6.9%), from €16,213 to €17,339
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 | €351,656 | €436,973 | +€85,317 | +24.3% |
| Fixed assets | 21/28 | €300,832 | €244,657 | -€56,175 | -18.7% |
| Intangible fixed assets | 21 | €289,672 | €240,532 | -€49,140 | -17.0% |
| Tangible fixed assets | 22/27 | €11,160 | €4,125 | -€7,035 | -63.0% |
| Furniture and vehicles | 24 | €11,160 | €4,125 | -€7,035 | -63.0% |
| Current assets | 29/58 | €50,824 | €192,316 | +€141,492 | +278.4% |
| Amounts receivable within one year | 40/41 | €15,073 | €9,028 | -€6,045 | -40.1% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100.0% |
| Other amounts receivable | 41 | €14,875 | €9,028 | -€5,848 | -39.3% |
| Cash at bank and in hand | 54/58 | €32,570 | €180,055 | +€147,485 | +452.8% |
| Deferred charges and accrued income | 490/1 | €3,181 | €3,233 | +€52 | +1.6% |
| Total equity and liabilities | 10/49 | €351,656 | €436,973 | +€85,317 | +24.3% |
| Equity | 10/15 | €128,015 | -€26 | -€128,041 | |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,985 | -€200,026 | -€128,041 | -177.9% |
| Amounts payable | 17/49 | €223,641 | €436,999 | +€213,358 | +95.4% |
| Amounts payable within one year | 42/48 | €223,641 | €436,999 | +€213,358 | +95.4% |
| Trade debts | 44 | €1,698 | €4,551 | +€2,853 | +168.0% |
| Suppliers | 440/4 | €1,698 | €4,551 | +€2,853 | +168.0% |
| Other amounts payable | 47/48 | €221,943 | €432,448 | +€210,505 | +94.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,006 | €8,574 | -€3,432 | -28.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €102,734 | +€102,734 | |
| Other operating charges | 640/8 | €474 | €400 | -€74 | -15.7% |
| Gross operating margin | 9900 | €14,444 | €1,005 | -€13,439 | -93.0% |
| Operating profit (loss) | 9901 | €1,964 | -€110,702 | -€112,666 | |
| Financial charges | 65/66B | €16,213 | €17,339 | +€1,126 | +6.9% |
| Recurring financial charges | 65 | €16,213 | €17,339 | +€1,126 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,249 | -€128,041 | -€113,792 | -798.6% |
| Profit (loss) for the period | 9904 | -€14,249 | -€128,041 | -€113,792 | -798.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,249 | -€128,041 | -€113,792 | -798.6% |
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 11 October 2026 via checked.be.