Inside Up: what changed
Two fiscal 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.
Inside Up
Largest movements
- Cash +€26,669
up €26,669 (+29.3%), from €91,153 to €117,822
mainly Current investments (+€20,000) and Net result for the year (+€10,757)
- Current investments -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Receivables within one year -€6,501
down €6,501 (-19.4%), from €33,558 to €27,056
of which Trade receivables: -€16,329
- Reserves +€10,757
up €10,757 (+7.7%), from €139,884 to €150,641
- Trade debts -€9,254
down €9,254 (-37.5%), from €24,690 to €15,435
- Tax, wage and social debts -€7,978
down €7,978 (-38.2%), from €20,890 to €12,913
- Other debts +€5,917
up €5,917 (+474.7%), from €1,247 to €7,164
- Gross operating margin -€57,093
down €57,093 (-75.9%), from €75,226 to €18,133
- Taxes -€11,356
down €11,356 (-70.8%), from €16,037 to €4,681
- Financial income +€1,626
up €1,626 (+193532.1%), from €1 to €1,627
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 | €198,710 | €198,153 | -€557 | -0.3% |
| Fixed assets | 21/28 | €3,387 | €2,649 | -€738 | -21.8% |
| Tangible fixed assets | 22/27 | €3,087 | €2,349 | -€738 | -23.9% |
| Furniture and vehicles | 24 | €3,087 | €2,349 | -€738 | -23.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €195,323 | €195,504 | +€181 | +0.1% |
| Amounts receivable within one year | 40/41 | €33,558 | €27,056 | -€6,501 | -19.4% |
| Trade receivables | 40 | €33,558 | €17,228 | -€16,329 | -48.7% |
| Other amounts receivable | 41 | - | €9,828 | +€9,828 | |
| Current investments | 50/53 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €91,153 | €117,822 | +€26,669 | +29.3% |
| Deferred charges and accrued income | 490/1 | €613 | €626 | +€13 | +2.1% |
| Total equity and liabilities | 10/49 | €198,710 | €198,153 | -€557 | -0.3% |
| Equity | 10/15 | €151,884 | €162,641 | +€10,757 | +7.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €139,884 | €150,641 | +€10,757 | +7.7% |
| Distributable reserves | 133 | €139,884 | €150,641 | +€10,757 | +7.7% |
| Amounts payable | 17/49 | €46,826 | €35,512 | -€11,314 | -24.2% |
| Amounts payable within one year | 42/48 | €46,826 | €35,512 | -€11,314 | -24.2% |
| Trade debts | 44 | €24,690 | €15,435 | -€9,254 | -37.5% |
| Suppliers | 440/4 | €24,690 | €15,435 | -€9,254 | -37.5% |
| Taxes, remuneration and social security | 45 | €20,890 | €12,913 | -€7,978 | -38.2% |
| Taxes | 450/3 | €20,890 | €12,913 | -€7,978 | -38.2% |
| Other amounts payable | 47/48 | €1,247 | €7,164 | +€5,917 | +474.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €738 | +€135 | +22.4% |
| Other operating charges | 640/8 | €1,379 | €1,495 | +€117 | +8.5% |
| Gross operating margin | 9900 | €75,226 | €18,133 | -€57,093 | -75.9% |
| Operating profit (loss) | 9901 | €73,244 | €15,899 | -€57,345 | -78.3% |
| Financial income | 75/76B | €1 | €1,627 | +€1,626 | +193532.1% |
| Recurring financial income | 75 | €1 | €1,627 | +€1,626 | +193532.1% |
| Financial charges | 65/66B | €2,450 | €2,087 | -€363 | -14.8% |
| Recurring financial charges | 65 | €2,450 | €2,087 | -€363 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €70,795 | €15,439 | -€55,357 | -78.2% |
| Income taxes | 67/77 | €16,037 | €4,681 | -€11,356 | -70.8% |
| Profit (loss) for the period | 9904 | €54,758 | €10,757 | -€44,001 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,758 | €10,757 | -€44,001 | -80.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.