MoveUP: 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.
MoveUP
Largest movements
- Cash -€955,654
down €955,654 (-77.8%), from €1.2m to €273,389
mainly Investment in fixed assets (net) (-€1.3m) and Net result for the year (-€720,051)
- Intangible fixed assets +€411,936
up €411,936 (+13.0%), from €3.2m to €3.6m
- Receivables within one year -€241,600
down €241,600 (-21.5%), from €1.1m to €883,220
of which Trade receivables: -€327,300
- Profit (loss) carried forward -€720,051
down €720,051 (-14.8%), from -€4.9m to -€5.6m
- Debts after one year +€399,900
new in 2025: €399,900
- Accrued charges and deferred income -€375,784
down €375,784 (-28.5%), from €1.3m to €942,835
- Tax, wage and social debts -€76,911
down €76,911 (-41.5%), from €185,277 to €108,366
of which Taxes: -€53,771
- Gross operating margin +€536,203
up €536,203 (+165.2%), from €324,530 to €860,733
- Depreciation +€254,121
up €254,121 (+38.6%), from €658,953 to €913,073
- Financial income -€187,908
down €187,908 (-33.6%), from €559,510 to €371,602
- Financial charges +€76,326
up €76,326 (+366.3%), from €20,835 to €97,161
- Staff costs -€32,755
down €32,755 (-3.5%), from €944,121 to €911,366
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 | €6,994,546 | €6,178,544 | -€816,002 | -11.7% |
| Fixed assets | 21/28 | €3,219,231 | €3,637,942 | +€418,711 | +13.0% |
| Intangible fixed assets | 21 | €3,169,929 | €3,581,865 | +€411,936 | +13.0% |
| Tangible fixed assets | 22/27 | €9,955 | €6,560 | -€3,395 | -34.1% |
| Plant, machinery and equipment | 23 | - | €1,352 | +€1,352 | |
| Furniture and vehicles | 24 | €9,955 | €5,208 | -€4,747 | -47.7% |
| Financial fixed assets | 28 | €39,347 | €49,517 | +€10,170 | +25.8% |
| Current assets | 29/58 | €3,775,315 | €2,540,601 | -€1.2m | -32.7% |
| Amounts receivable after more than one year | 29 | €1,415,631 | €1,380,265 | -€35,366 | -2.5% |
| Trade receivables | 290 | - | €874,406 | +€874,406 | |
| Other amounts receivable | 291 | €1,415,631 | €505,860 | -€909,772 | -64.3% |
| Amounts receivable within one year | 40/41 | €1,124,820 | €883,220 | -€241,600 | -21.5% |
| Trade receivables | 40 | €648,531 | €321,231 | -€327,300 | -50.5% |
| Other amounts receivable | 41 | €476,288 | €561,988 | +€85,700 | +18.0% |
| Cash at bank and in hand | 54/58 | €1,229,043 | €273,389 | -€955,654 | -77.8% |
| Deferred charges and accrued income | 490/1 | €5,821 | €3,728 | -€2,093 | -36.0% |
| Total equity and liabilities | 10/49 | €6,994,546 | €6,178,544 | -€816,002 | -11.7% |
| Equity | 10/15 | €5,203,309 | €4,424,604 | -€778,705 | -15.0% |
| Contributions | 10/11 | €9,075,101 | €9,075,101 | = | 0.0% |
| Capital | 10 | €4,848,151 | €4,848,151 | = | 0.0% |
| Issued capital | 100 | €4,848,151 | €4,848,151 | = | 0.0% |
| Outside capital | 11 | €4,226,950 | €4,226,950 | = | 0.0% |
| Share premium | 1100/10 | €4,226,950 | €4,226,950 | = | 0.0% |
| Reserves | 13 | €465,603 | €465,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €465,603 | €465,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €465,603 | €465,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,858,789 | -€5,578,840 | -€720,051 | -14.8% |
| Investment grants | 15 | €521,394 | €462,740 | -€58,654 | -11.2% |
| Amounts payable | 17/49 | €1,791,237 | €1,753,940 | -€37,297 | -2.1% |
| Amounts payable after more than one year | 17 | - | €399,900 | +€399,900 | |
| Financial debts | 170/4 | - | €399,900 | +€399,900 | |
| Amounts payable within one year | 42/48 | €472,618 | €411,204 | -€61,414 | -13.0% |
| Trade debts | 44 | €276,297 | €252,992 | -€23,305 | -8.4% |
| Suppliers | 440/4 | €276,297 | €242,543 | -€33,754 | -12.2% |
| Bills of exchange payable | 441 | - | €10,449 | +€10,449 | |
| Taxes, remuneration and social security | 45 | €185,277 | €108,366 | -€76,911 | -41.5% |
| Taxes | 450/3 | €75,084 | €21,313 | -€53,771 | -71.6% |
| Remuneration and social security | 454/9 | €110,193 | €87,053 | -€23,140 | -21.0% |
| Other amounts payable | 47/48 | €11,044 | €49,847 | +€38,802 | +351.3% |
| Accrued charges and deferred income | 492/3 | €1,318,619 | €942,835 | -€375,784 | -28.5% |
| Remuneration, social security and pensions | 62 | €944,121 | €911,366 | -€32,755 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658,953 | €913,073 | +€254,121 | +38.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,583 | +€26,583 | |
| Other operating charges | 640/8 | €4,058 | €4,032 | -€25 | -0.6% |
| Gross operating margin | 9900 | €324,530 | €860,733 | +€536,203 | +165.2% |
| Operating profit (loss) | 9901 | -€1,282,603 | -€994,323 | +€288,280 | +22.5% |
| Financial income | 75/76B | €559,510 | €371,602 | -€187,908 | -33.6% |
| Recurring financial income | 75 | €559,510 | €371,602 | -€187,908 | -33.6% |
| Financial charges | 65/66B | €20,835 | €97,161 | +€76,326 | +366.3% |
| Recurring financial charges | 65 | €20,835 | €97,161 | +€76,326 | +366.3% |
| Profit (loss) for the period before taxes | 9903 | -€743,928 | -€719,882 | +€24,045 | +3.2% |
| Income taxes | 67/77 | €179 | €168 | -€11 | -6.2% |
| Profit (loss) for the period | 9904 | -€744,107 | -€720,051 | +€24,057 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€744,107 | -€720,051 | +€24,057 | +3.2% |
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 6 October 2026 via checked.be.