ONE-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.
ONE-UP
Largest movements
- Cash +€44,606
up €44,606 (+74.6%), from €59,814 to €104,419
mainly Net result for the year (+€33,208) and Trade debts (+€27,434)
- Receivables within one year +€26,143
up €26,143 (+14.5%), from €180,105 to €206,248
of which Trade receivables: +€41,521
- Intangible fixed assets -€9,883
down €9,883 (-49.1%), from €20,113 to €10,230
- Profit (loss) carried forward +€33,208
up €33,208 (+34.0%), from €97,627 to €130,835
- Trade debts +€27,434
up €27,434 (+256.4%), from €10,701 to €38,134
- Turnover -€322,801
down €322,801 (-56.7%), from €569,355 to €246,554
- Services and other goods -€246,064
down €246,064 (-54.7%), from €449,992 to €203,928
- Financial income +€12,949
new in 2025: €12,949
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 | €261,531 | €320,897 | +€59,366 | +22.7% |
| Fixed assets | 21/28 | €20,113 | €10,230 | -€9,883 | -49.1% |
| Intangible fixed assets | 21 | €20,113 | €10,230 | -€9,883 | -49.1% |
| Current assets | 29/58 | €241,418 | €310,667 | +€69,249 | +28.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €180,105 | €206,248 | +€26,143 | +14.5% |
| Trade receivables | 40 | €5,714 | €47,235 | +€41,521 | +726.7% |
| Other amounts receivable | 41 | €174,391 | €159,013 | -€15,378 | -8.8% |
| Cash at bank and in hand | 54/58 | €59,814 | €104,419 | +€44,606 | +74.6% |
| Deferred charges and accrued income | 490/1 | €1,500 | €0 | -€1,500 | -100.0% |
| Total equity and liabilities | 10/49 | €261,531 | €320,897 | +€59,366 | +22.7% |
| Equity | 10/15 | €239,150 | €272,358 | +€33,208 | +13.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €138,523 | €138,523 | = | 0.0% |
| Distributable reserves | 133 | €138,523 | €138,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,627 | €130,835 | +€33,208 | +34.0% |
| Amounts payable | 17/49 | €22,381 | €48,539 | +€26,158 | +116.9% |
| Amounts payable within one year | 42/48 | €22,381 | €48,539 | +€26,158 | +116.9% |
| Trade debts | 44 | €10,701 | €38,134 | +€27,434 | +256.4% |
| Suppliers | 440/4 | €10,701 | €38,134 | +€27,434 | +256.4% |
| Taxes, remuneration and social security | 45 | €11,681 | €10,404 | -€1,276 | -10.9% |
| Taxes | 450/3 | €11,681 | €10,404 | -€1,276 | -10.9% |
| Operating income | 70/76A | €572,444 | €246,554 | -€325,890 | -56.9% |
| Turnover | 70 | €569,355 | €246,554 | -€322,801 | -56.7% |
| Other operating income | 74 | €3,089 | - | -€3,089 | |
| Operating charges | 60/66A | €462,945 | €214,211 | -€248,735 | -53.7% |
| Services and other goods | 61 | €449,992 | €203,928 | -€246,064 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,566 | €9,883 | -€2,683 | -21.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Operating profit (loss) | 9901 | €109,499 | €32,343 | -€77,155 | -70.5% |
| Financial income | 75/76B | - | €12,949 | +€12,949 | |
| Recurring financial income | 75 | - | €12,949 | +€12,949 | |
| Income from current assets | 751 | - | €12,949 | +€12,949 | |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €191 | €180 | -€11 | -5.6% |
| Recurring financial charges | 65 | €191 | €180 | -€11 | -5.6% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €191 | €180 | -€11 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €109,308 | €45,113 | -€64,195 | -58.7% |
| Income taxes | 67/77 | €11,681 | €11,904 | +€224 | +1.9% |
| Taxes | 670/3 | €11,681 | €11,904 | +€224 | +1.9% |
| Profit (loss) for the period | 9904 | €97,627 | €33,208 | -€64,419 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,627 | €33,208 | -€64,419 | -66.0% |
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 4 October 2026 via checked.be.