Stand-Up!: 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.
Stand-Up!
Largest movements
- Cash +€60,905
up €60,905 (+80.8%), from €75,423 to €136,328
mainly Net result for the year (+€66,027) and Depreciation (+€9,908)
- Tangible fixed assets -€9,908
down €9,908 (-21.2%), from €46,699 to €36,791
- Financial fixed assets +€2,500
new in 2025: €2,500
- Reserves +€66,027
up €66,027 (+101.6%), from €64,968 to €130,995
- Debts after one year -€11,098
down €11,098 (-35.2%), from €31,517 to €20,419
- Gross operating margin +€10,178
up €10,178 (+11.6%), from €87,491 to €97,669
- Depreciation +€7,066
up €7,066 (+248.6%), from €2,843 to €9,908
- Financial charges +€1,046
up €1,046 (+248.8%), from €421 to €1,467
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 | €137,142 | €192,196 | +€55,054 | +40.1% |
| Fixed assets | 21/28 | €46,699 | €39,291 | -€7,408 | -15.9% |
| Tangible fixed assets | 22/27 | €46,699 | €36,791 | -€9,908 | -21.2% |
| Furniture and vehicles | 24 | €46,699 | €36,791 | -€9,908 | -21.2% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €90,443 | €152,906 | +€62,463 | +69.1% |
| Amounts receivable within one year | 40/41 | €15,020 | €16,578 | +€1,558 | +10.4% |
| Trade receivables | 40 | €15,020 | €16,578 | +€1,558 | +10.4% |
| Cash at bank and in hand | 54/58 | €75,423 | €136,328 | +€60,905 | +80.8% |
| Total equity and liabilities | 10/49 | €137,142 | €192,196 | +€55,054 | +40.1% |
| Equity | 10/15 | €67,468 | €133,495 | +€66,027 | +97.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,968 | €130,995 | +€66,027 | +101.6% |
| Distributable reserves | 133 | €64,968 | €130,995 | +€66,027 | +101.6% |
| Amounts payable | 17/49 | €69,674 | €58,701 | -€10,973 | -15.7% |
| Amounts payable after more than one year | 17 | €31,517 | €20,419 | -€11,098 | -35.2% |
| Financial debts | 170/4 | €31,517 | €20,419 | -€11,098 | -35.2% |
| Amounts payable within one year | 42/48 | €38,157 | €38,282 | +€125 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €10,702 | €11,098 | +€396 | +3.7% |
| Trade debts | 44 | €1,305 | €1,072 | -€233 | -17.9% |
| Suppliers | 440/4 | €1,305 | €1,072 | -€233 | -17.9% |
| Taxes, remuneration and social security | 45 | €26,151 | €26,108 | -€43 | -0.2% |
| Taxes | 450/3 | €26,151 | €26,108 | -€43 | -0.2% |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €2,016 | €2,016 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,843 | €9,908 | +€7,066 | +248.6% |
| Other operating charges | 640/8 | - | €236 | +€236 | |
| Gross operating margin | 9900 | €87,491 | €97,669 | +€10,178 | +11.6% |
| Operating profit (loss) | 9901 | €82,632 | €85,508 | +€2,876 | +3.5% |
| Financial charges | 65/66B | €421 | €1,467 | +€1,046 | +248.8% |
| Recurring financial charges | 65 | €421 | €1,467 | +€1,046 | +248.8% |
| Profit (loss) for the period before taxes | 9903 | €82,211 | €84,041 | +€1,830 | +2.2% |
| Income taxes | 67/77 | €17,243 | €18,014 | +€770 | +4.5% |
| Profit (loss) for the period | 9904 | €64,968 | €66,027 | +€1,059 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,968 | €66,027 | +€1,059 | +1.6% |
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 10 October 2026 via checked.be.