inc'UP: 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.
inc'UP
Largest movements
- Cash +€9,746
up €9,746 (+234.0%), from €4,164 to €13,910
mainly Receivables within one year (+€5,523) and Net result for the year (+€1,434)
- Receivables within one year -€5,523
down €5,523 (-52.5%), from €10,514 to €4,991
of which Trade receivables: -€3,035
- Tangible fixed assets -€984
down €984 (-92.7%), from €1,062 to €78
- Profit (loss) carried forward +€1,434
up €1,434 (+10.9%), from -€13,214 to -€11,781
- Tax, wage and social debts +€1,119
up €1,119, from €0 to €1,119
- Trade debts +€612
up €612 (+11.0%), from €5,568 to €6,180
- Gross operating margin +€11,476
up €11,476, from -€8,759 to €2,718
- Other operating charges -€2,499
down €2,499 (-86.2%), from €2,898 to €400
- Depreciation -€246
down €246 (-20.0%), from €1,230 to €984
- Financial income +€205
up €205, from €0 to €205
- Financial charges -€115
down €115 (-52.3%), from €220 to €105
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 | €15,913 | €19,156 | +€3,244 | +20.4% |
| Fixed assets | 21/28 | €1,062 | €78 | -€984 | -92.7% |
| Tangible fixed assets | 22/27 | €1,062 | €78 | -€984 | -92.7% |
| Furniture and vehicles | 24 | €1,062 | €78 | -€984 | -92.7% |
| Current assets | 29/58 | €14,851 | €19,079 | +€4,228 | +28.5% |
| Amounts receivable within one year | 40/41 | €10,514 | €4,991 | -€5,523 | -52.5% |
| Trade receivables | 40 | €5,807 | €2,772 | -€3,035 | -52.3% |
| Other amounts receivable | 41 | €4,708 | €2,219 | -€2,489 | -52.9% |
| Cash at bank and in hand | 54/58 | €4,164 | €13,910 | +€9,746 | +234.0% |
| Deferred charges and accrued income | 490/1 | €172 | €177 | +€5 | +2.9% |
| Total equity and liabilities | 10/49 | €15,913 | €19,156 | +€3,244 | +20.4% |
| Equity | 10/15 | €6,786 | €8,219 | +€1,434 | +21.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,214 | -€11,781 | +€1,434 | +10.9% |
| Amounts payable | 17/49 | €9,127 | €10,937 | +€1,810 | +19.8% |
| Amounts payable within one year | 42/48 | €9,127 | €10,937 | +€1,810 | +19.8% |
| Trade debts | 44 | €5,568 | €6,180 | +€612 | +11.0% |
| Suppliers | 440/4 | €5,568 | €6,180 | +€612 | +11.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,119 | +€1,119 | |
| Taxes | 450/3 | €0 | €1,119 | +€1,119 | |
| Other amounts payable | 47/48 | €3,559 | €3,638 | +€79 | +2.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €984 | -€246 | -20.0% |
| Other operating charges | 640/8 | €2,898 | €400 | -€2,499 | -86.2% |
| Gross operating margin | 9900 | -€8,759 | €2,718 | +€11,476 | |
| Operating profit (loss) | 9901 | -€12,887 | €1,334 | +€14,221 | |
| Financial income | 75/76B | €0 | €205 | +€205 | |
| Recurring financial income | 75 | €0 | €205 | +€205 | |
| Financial charges | 65/66B | €220 | €105 | -€115 | -52.3% |
| Recurring financial charges | 65 | €220 | €105 | -€115 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,107 | €1,434 | +€14,541 | |
| Income taxes | 67/77 | -€8 | - | +€8 | |
| Profit (loss) for the period | 9904 | -€13,099 | €1,434 | +€14,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,099 | €1,434 | +€14,533 |
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 9 October 2026 via checked.be.