UP 2 SOLUTIONS: 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.
UP 2 SOLUTIONS
Largest movements
- Tangible fixed assets -€12,572
down €12,572 (-22.7%), from €55,347 to €42,775
of which Furniture and vehicles: -€14,614
- Cash +€11,752
up €11,752 (+85.0%), from €13,820 to €25,572
mainly Current portion of long-term debt (+€23,284) and Depreciation (+€16,446)
- Receivables within one year +€6,033
up €6,033 (+76.0%), from €7,943 to €13,976
- Debts after one year -€23,284
down €23,284 (-46.4%), from €50,205 to €26,921
- Current portion of long-term debt +€23,284
new in 2025: €23,284
- Short-term financial debts -€11,425
no longer reported in 2025 (was €11,425)
- Tax, wage and social debts +€8,226
up €8,226 (+83.9%), from €9,805 to €18,031
of which Taxes: +€7,961
- Profit (loss) carried forward +€6,656
up €6,656 (+438.2%), from €1,519 to €8,175
- Turnover +€86,157
up €86,157 (+92.6%), from €93,006 to €179,163
- Purchases and services +€70,576
up €70,576 (+85.9%), from €82,186 to €152,762
- Gross operating margin +€16,948
up €16,948 (+126.0%), from €13,456 to €30,404
- Taxes +€3,754
new in 2025: €3,754
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 | €77,110 | €82,456 | +€5,346 | +6.9% |
| Fixed assets | 21/28 | €55,347 | €42,775 | -€12,572 | -22.7% |
| Tangible fixed assets | 22/27 | €55,347 | €42,775 | -€12,572 | -22.7% |
| Plant, machinery and equipment | 23 | €2,700 | €4,742 | +€2,042 | +75.6% |
| Furniture and vehicles | 24 | €52,647 | €38,033 | -€14,614 | -27.8% |
| Current assets | 29/58 | €21,763 | €39,681 | +€17,918 | +82.3% |
| Amounts receivable within one year | 40/41 | €7,943 | €13,976 | +€6,033 | +76.0% |
| Trade receivables | 40 | €7,943 | €13,976 | +€6,033 | +76.0% |
| Cash at bank and in hand | 54/58 | €13,820 | €25,572 | +€11,752 | +85.0% |
| Deferred charges and accrued income | 490/1 | - | €133 | +€133 | |
| Total equity and liabilities | 10/49 | €77,110 | €82,456 | +€5,346 | +6.9% |
| Equity | 10/15 | €4,019 | €10,675 | +€6,656 | +165.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,519 | €8,175 | +€6,656 | +438.2% |
| Provisions and deferred taxes | 16 | - | €1,650 | +€1,650 | |
| Provisions for liabilities and charges | 160/5 | - | €1,650 | +€1,650 | |
| Taxes | 161 | - | €1,650 | +€1,650 | |
| Amounts payable | 17/49 | €73,091 | €70,131 | -€2,960 | -4.0% |
| Amounts payable after more than one year | 17 | €50,205 | €26,921 | -€23,284 | -46.4% |
| Financial debts | 170/4 | €50,205 | €26,921 | -€23,284 | -46.4% |
| Amounts payable within one year | 42/48 | €22,886 | €43,210 | +€20,324 | +88.8% |
| Current portion of amounts payable after more than one year | 42 | - | €23,284 | +€23,284 | |
| Financial debts | 43 | €11,425 | - | -€11,425 | |
| Credit institutions | 430/8 | €11,425 | - | -€11,425 | |
| Trade debts | 44 | €105 | €317 | +€212 | +201.9% |
| Suppliers | 440/4 | €105 | €317 | +€212 | +201.9% |
| Taxes, remuneration and social security | 45 | €9,805 | €18,031 | +€8,226 | +83.9% |
| Taxes | 450/3 | €7,071 | €15,032 | +€7,961 | +112.6% |
| Remuneration and social security | 454/9 | €2,734 | €2,999 | +€265 | +9.7% |
| Other amounts payable | 47/48 | €1,551 | €1,578 | +€27 | +1.7% |
| Turnover | 70 | €93,006 | €179,163 | +€86,157 | +92.6% |
| Non-recurring operating income | 76A | €695 | - | -€695 | |
| Goods, raw materials, services and sundry goods | 60/61 | €82,186 | €152,762 | +€70,576 | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,343 | €16,446 | +€103 | +0.6% |
| Other operating charges | 640/8 | €1,939 | €1,412 | -€527 | -27.2% |
| Gross operating margin | 9900 | €13,456 | €30,404 | +€16,948 | +126.0% |
| Operating profit (loss) | 9901 | -€4,826 | €12,546 | +€17,372 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €544 | €2,137 | +€1,593 | +292.8% |
| Recurring financial charges | 65 | €544 | €2,137 | +€1,593 | +292.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,370 | €10,410 | +€15,780 | |
| Income taxes | 67/77 | - | €3,754 | +€3,754 | |
| Profit (loss) for the period | 9904 | -€5,370 | €6,656 | +€12,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,370 | €6,656 | +€12,026 |
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 3 October 2026 via checked.be.