SustainUp: 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.
SustainUp
Largest movements
- Cash -€26,521
down €26,521 (-57.4%), from €46,195 to €19,673
mainly Contributions, distributions and other (-€17,647) and Accrued charges and deferred income (-€16,173)
- Deferred charges and accrued income +€9,807
up €9,807 (+1,025%), from €956 to €10,763
- Financial fixed assets +€2,000
new in 2025: €2,000
- Tangible fixed assets +€1,400
up €1,400 (+22.0%), from €6,375 to €7,776
of which Furniture and vehicles: +€2,400
- Receivables within one year +€1,130
up €1,130 (+4.5%), from €25,036 to €26,166
of which Trade receivables: +€6,141
- Accrued charges and deferred income -€16,173
down €16,173 (-98.3%), from €16,449 to €276
- Tax, wage and social debts +€11,143
up €11,143 (+422%), from €2,641 to €13,784
- Profit (loss) carried forward -€4,743
down €4,743 (-44.1%), from €10,743 to €6,000
- Other debts -€2,439
down €2,439 (-15.8%), from €15,425 to €12,986
- Trade debts -€2,385
down €2,385 (-38.1%), from €6,265 to €3,880
- Gross operating margin -€13,275
down €13,275 (-39.6%), from €33,501 to €20,226
- Taxes -€4,190
down €4,190 (-46.4%), from €9,026 to €4,836
- Other operating charges -€419
down €419 (-72.9%), from €575 to €156
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.
Derived cash bridge
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 | €78,562 | €66,378 | -€12,184 | -15.5% |
| Fixed assets | 21/28 | €6,375 | €9,776 | +€3,400 | +53.3% |
| Tangible fixed assets | 22/27 | €6,375 | €7,776 | +€1,400 | +22.0% |
| Plant, machinery and equipment | 23 | €2,917 | €1,917 | -€1,000 | -34.3% |
| Furniture and vehicles | 24 | €3,459 | €5,859 | +€2,400 | +69.4% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €72,187 | €56,602 | -€15,585 | -21.6% |
| Amounts receivable within one year | 40/41 | €25,036 | €26,166 | +€1,130 | +4.5% |
| Trade receivables | 40 | €18,886 | €25,027 | +€6,141 | +32.5% |
| Other amounts receivable | 41 | €6,150 | €1,139 | -€5,012 | -81.5% |
| Cash at bank and in hand | 54/58 | €46,195 | €19,673 | -€26,521 | -57.4% |
| Deferred charges and accrued income | 490/1 | €956 | €10,763 | +€9,807 | +1,025% |
| Total equity and liabilities | 10/49 | €78,562 | €66,378 | -€12,184 | -15.5% |
| Equity | 10/15 | €37,782 | €33,040 | -€4,743 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,440 | €8,440 | = | 0.0% |
| Distributable reserves | 133 | €8,440 | €8,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,743 | €6,000 | -€4,743 | -44.1% |
| Amounts payable | 17/49 | €40,780 | €33,339 | -€7,442 | -18.2% |
| Amounts payable after more than one year | 17 | - | €979 | +€979 | |
| Financial debts | 170/4 | - | €979 | +€979 | |
| Amounts payable within one year | 42/48 | €24,331 | €32,083 | +€7,752 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,433 | +€1,433 | |
| Trade debts | 44 | €6,265 | €3,880 | -€2,385 | -38.1% |
| Suppliers | 440/4 | €6,265 | €3,880 | -€2,385 | -38.1% |
| Taxes, remuneration and social security | 45 | €2,641 | €13,784 | +€11,143 | +422% |
| Taxes | 450/3 | €2,641 | €13,784 | +€11,143 | +422% |
| Other amounts payable | 47/48 | €15,425 | €12,986 | -€2,439 | -15.8% |
| Accrued charges and deferred income | 492/3 | €16,449 | €276 | -€16,173 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,140 | €2,086 | -€55 | -2.6% |
| Other operating charges | 640/8 | €575 | €156 | -€419 | -72.9% |
| Gross operating margin | 9900 | €33,501 | €20,226 | -€13,275 | -39.6% |
| Operating profit (loss) | 9901 | €30,786 | €17,984 | -€12,801 | -41.6% |
| Financial income | 75/76B | €7 | €2 | -€4 | -67.7% |
| Recurring financial income | 75 | €7 | €2 | -€4 | -67.7% |
| Financial charges | 65/66B | €176 | €246 | +€71 | +40.1% |
| Recurring financial charges | 65 | €176 | €246 | +€71 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €30,616 | €17,740 | -€12,876 | -42.1% |
| Income taxes | 67/77 | €9,026 | €4,836 | -€4,190 | -46.4% |
| Profit (loss) for the period | 9904 | €21,591 | €12,904 | -€8,686 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,591 | €12,904 | -€8,686 | -40.2% |
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 25 October 2026 via checked.be.