IT1UP: 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.
IT1UP
Largest movements
- Cash +€55,445
up €55,445 (+179%), from €31,041 to €86,486
mainly Net result for the year (+€72,151) and Tax, wage and social debts (+€21,286)
- Receivables after one year +€29,000
new in 2025: €29,000
- Receivables within one year +€8,526
up €8,526 (+131%), from €6,489 to €15,015
- Profit (loss) carried forward +€72,151
up €72,151 (+292%), from €24,731 to €96,881
- Tax, wage and social debts +€21,286
up €21,286 (+183%), from €11,618 to €32,904
- Gross operating margin +€58,970
up €58,970 (+186%), from €31,657 to €90,626
- Taxes +€11,909
up €11,909 (+184%), from €6,466 to €18,375
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 | €37,530 | €131,479 | +€93,949 | +250% |
| Current assets | 29/58 | €37,530 | €131,479 | +€93,949 | +250% |
| Amounts receivable after more than one year | 29 | - | €29,000 | +€29,000 | |
| Other amounts receivable | 291 | - | €29,000 | +€29,000 | |
| Amounts receivable within one year | 40/41 | €6,489 | €15,015 | +€8,526 | +131% |
| Trade receivables | 40 | €6,489 | €15,015 | +€8,526 | +131% |
| Cash at bank and in hand | 54/58 | €31,041 | €86,486 | +€55,445 | +179% |
| Deferred charges and accrued income | 490/1 | - | €977 | +€977 | |
| Total equity and liabilities | 10/49 | €37,530 | €131,479 | +€93,949 | +250% |
| Equity | 10/15 | €25,731 | €97,881 | +€72,151 | +280% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,731 | €96,881 | +€72,151 | +292% |
| Amounts payable | 17/49 | €11,799 | €33,597 | +€21,798 | +185% |
| Amounts payable within one year | 42/48 | €11,799 | €33,597 | +€21,798 | +185% |
| Trade debts | 44 | - | €359 | +€359 | |
| Suppliers | 440/4 | - | €359 | +€359 | |
| Taxes, remuneration and social security | 45 | €11,618 | €32,904 | +€21,286 | +183% |
| Taxes | 450/3 | €11,618 | €32,904 | +€21,286 | +183% |
| Other amounts payable | 47/48 | €181 | €334 | +€153 | +84.7% |
| Gross operating margin | 9900 | €31,657 | €90,626 | +€58,970 | +186% |
| Operating profit (loss) | 9901 | €31,657 | €90,626 | +€58,970 | +186% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €468 | €101 | -€367 | -78.4% |
| Recurring financial charges | 65 | €468 | €101 | -€367 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €31,197 | €90,526 | +€59,328 | +190% |
| Income taxes | 67/77 | €6,466 | €18,375 | +€11,909 | +184% |
| Profit (loss) for the period | 9904 | €24,731 | €72,151 | +€47,420 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €24,731 | €72,151 | +€47,420 | +192% |
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 16 October 2026 via checked.be.