KeepUpp: 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.
KeepUpp
Largest movements
- Intangible fixed assets -€46,329
down €46,329 (-25.0%), from €185,316 to €138,987
- Cash +€4,829
up €4,829, from €0 to €4,829
mainly Debts after one year (+€150,000) and Depreciation (+€47,142)
- Trade debts -€150,962
down €150,962 (-35.2%), from €428,480 to €277,518
- Debts after one year +€150,000
new in 2025: €150,000
- Profit (loss) carried forward -€60,491
down €60,491 (-10.2%), from -€593,582 to -€654,073
- Other debts +€19,633
up €19,633 (+98.2%), from €20,000 to €39,633
- Purchases and services +€13,966
new in 2025: €13,966
- Gross operating margin +€11,852
up €11,852 (+51.9%), from -€22,843 to -€10,991
- Turnover +€2,975
new in 2025: €2,975
- Other operating charges +€1,493
up €1,493 (+213.3%), from €700 to €2,193
- Depreciation -€1,146
down €1,146 (-2.4%), from €48,288 to €47,142
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 | €191,126 | €150,644 | -€40,483 | -21.2% |
| Fixed assets | 21/28 | €186,178 | €139,036 | -€47,142 | -25.3% |
| Intangible fixed assets | 21 | €185,316 | €138,987 | -€46,329 | -25.0% |
| Tangible fixed assets | 22/27 | €862 | €49 | -€813 | -94.3% |
| Plant, machinery and equipment | 23 | €862 | €49 | -€813 | -94.3% |
| Current assets | 29/58 | €4,948 | €11,608 | +€6,659 | +134.6% |
| Amounts receivable within one year | 40/41 | €4,948 | €6,341 | +€1,392 | +28.1% |
| Trade receivables | 40 | €0 | €1,200 | +€1,200 | |
| Other amounts receivable | 41 | €4,948 | €5,141 | +€192 | +3.9% |
| Cash at bank and in hand | 54/58 | €0 | €4,829 | +€4,829 | |
| Deferred charges and accrued income | 490/1 | €0 | €438 | +€438 | |
| Total equity and liabilities | 10/49 | €191,126 | €150,644 | -€40,483 | -21.2% |
| Equity | 10/15 | -€257,582 | -€318,073 | -€60,491 | -23.5% |
| Contributions | 10/11 | €336,000 | €336,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€593,582 | -€654,073 | -€60,491 | -10.2% |
| Amounts payable | 17/49 | €448,708 | €468,717 | +€20,009 | +4.5% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Financial debts | 170/4 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €448,708 | €318,451 | -€130,258 | -29.0% |
| Financial debts | 43 | €228 | €0 | -€228 | -100.0% |
| Credit institutions | 430/8 | €228 | €0 | -€228 | -100.0% |
| Trade debts | 44 | €428,480 | €277,518 | -€150,962 | -35.2% |
| Suppliers | 440/4 | €428,480 | €277,518 | -€150,962 | -35.2% |
| Taxes, remuneration and social security | 45 | - | €1,300 | +€1,300 | |
| Taxes | 450/3 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €20,000 | €39,633 | +€19,633 | +98.2% |
| Accrued charges and deferred income | 492/3 | - | €266 | +€266 | |
| Turnover | 70 | - | €2,975 | +€2,975 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,966 | +€13,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,288 | €47,142 | -€1,146 | -2.4% |
| Other operating charges | 640/8 | €700 | €2,193 | +€1,493 | +213.3% |
| Gross operating margin | 9900 | -€22,843 | -€10,991 | +€11,852 | +51.9% |
| Operating profit (loss) | 9901 | -€71,831 | -€60,326 | +€11,504 | +16.0% |
| Financial income | 75/76B | €241 | €0 | -€241 | -100.0% |
| Recurring financial income | 75 | €241 | €0 | -€241 | -100.0% |
| Financial charges | 65/66B | €371 | €165 | -€206 | -55.5% |
| Recurring financial charges | 65 | €371 | €165 | -€206 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,961 | -€60,491 | +€11,470 | +15.9% |
| Income taxes | 67/77 | €21 | €0 | -€21 | -100.0% |
| Profit (loss) for the period | 9904 | -€71,982 | -€60,491 | +€11,490 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,982 | -€60,491 | +€11,490 | +16.0% |
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 28 September 2026 via checked.be.