Step Up Podologie: what changed
Step Up Podologie
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€4,949
down €4,949 (-11.6%), from €42,663 to €37,715
mainly Current investments (-€50,000) and Investment in fixed assets (net) (-€3,867)
- Tangible fixed assets -€4,044
down €4,044 (-20.0%), from €20,242 to €16,198
of which Plant, machinery and equipment: -€4,389
- Reserves +€44,994
up €44,994 (+83.0%), from €54,226 to €99,221
- Tax, wage and social debts -€3,602
down €3,602 (-40.9%), from €8,812 to €5,209
- Gross operating margin -€11,221
down €11,221 (-13.7%), from €81,905 to €70,684
- Taxes -€3,589
down €3,589 (-16.8%), from €21,353 to €17,764
- Depreciation +€1,026
up €1,026 (+16.8%), from €6,107 to €7,133
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,546 | €110,538 | +€41,992 | +61.3% |
| Fixed assets | 21/28 | €25,635 | €22,369 | -€3,266 | -12.7% |
| Intangible fixed assets | 21 | €4,992 | €5,770 | +€778 | +15.6% |
| Tangible fixed assets | 22/27 | €20,242 | €16,198 | -€4,044 | -20.0% |
| Plant, machinery and equipment | 23 | €17,470 | €13,082 | -€4,389 | -25.1% |
| Furniture and vehicles | 24 | €2,772 | €3,117 | +€345 | +12.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €42,912 | €88,170 | +€45,258 | +105% |
| Amounts receivable within one year | 40/41 | €3 | €120 | +€117 | +4,186% |
| Trade receivables | 40 | - | €120 | +€120 | |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €42,663 | €37,715 | -€4,949 | -11.6% |
| Deferred charges and accrued income | 490/1 | €245 | €335 | +€90 | +36.5% |
| Total equity and liabilities | 10/49 | €68,546 | €110,538 | +€41,992 | +61.3% |
| Equity | 10/15 | €57,226 | €102,221 | +€44,994 | +78.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,226 | €99,221 | +€44,994 | +83.0% |
| Distributable reserves | 133 | €54,226 | €99,221 | +€44,994 | +83.0% |
| Amounts payable | 17/49 | €11,320 | €8,318 | -€3,002 | -26.5% |
| Amounts payable within one year | 42/48 | €11,320 | €8,227 | -€3,093 | -27.3% |
| Trade debts | 44 | €1,084 | €1,869 | +€785 | +72.5% |
| Suppliers | 440/4 | €1,084 | €1,869 | +€785 | +72.5% |
| Taxes, remuneration and social security | 45 | €8,812 | €5,209 | -€3,602 | -40.9% |
| Taxes | 450/3 | €8,812 | €5,209 | -€3,602 | -40.9% |
| Other amounts payable | 47/48 | €1,425 | €1,149 | -€276 | -19.4% |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,107 | €7,133 | +€1,026 | +16.8% |
| Other operating charges | 640/8 | €353 | €368 | +€14 | +4.0% |
| Gross operating margin | 9900 | €81,905 | €70,684 | -€11,221 | -13.7% |
| Operating profit (loss) | 9901 | €75,445 | €63,184 | -€12,261 | -16.3% |
| Financial income | 75/76B | €247 | €0 | -€247 | -100% |
| Recurring financial income | 75 | €247 | €0 | -€247 | -100% |
| Financial charges | 65/66B | €113 | €425 | +€313 | +277% |
| Recurring financial charges | 65 | €113 | €425 | +€313 | +277% |
| Profit (loss) for the period before taxes | 9903 | €75,579 | €62,759 | -€12,821 | -17.0% |
| Income taxes | 67/77 | €21,353 | €17,764 | -€3,589 | -16.8% |
| Profit (loss) for the period | 9904 | €54,226 | €44,994 | -€9,232 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,226 | €44,994 | -€9,232 | -17.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.