UP 2 YOU: 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 YOU
Largest movements
- Tangible fixed assets +€291,584
up €291,584 (+42.2%), from €690,609 to €982,193
of which Land and buildings: +€297,132
- Receivables within one year +€25,993
up €25,993 (+91.9%), from €28,270 to €54,263
of which Trade receivables: +€25,293
- Trade debts +€251,423
up €251,423 (+3169.9%), from €7,931 to €259,355
- Reserves +€80,851
up €80,851 (+227.5%), from €35,543 to €116,393
- Tax, wage and social debts -€10,799
down €10,799 (-35.0%), from €30,852 to €20,053
- Depreciation -€37,313
down €37,313 (-48.7%), from €76,550 to €39,237
- Gross operating margin +€30,054
up €30,054 (+23.1%), from €130,197 to €160,251
- Taxes +€20,230
up €20,230 (+115.6%), from €17,500 to €37,730
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 | €736,743 | €1,059,857 | +€323,114 | +43.9% |
| Fixed assets | 21/28 | €690,609 | €982,193 | +€291,584 | +42.2% |
| Tangible fixed assets | 22/27 | €690,609 | €982,193 | +€291,584 | +42.2% |
| Land and buildings | 22 | €653,627 | €950,758 | +€297,132 | +45.5% |
| Furniture and vehicles | 24 | €35,048 | €30,605 | -€4,442 | -12.7% |
| Other tangible fixed assets | 26 | €1,935 | €829 | -€1,106 | -57.1% |
| Current assets | 29/58 | €46,134 | €77,664 | +€31,531 | +68.3% |
| Stocks and contracts in progress | 3 | €2,204 | €1,272 | -€932 | -42.3% |
| Stocks | 30/36 | €2,204 | €1,272 | -€932 | -42.3% |
| Amounts receivable within one year | 40/41 | €28,270 | €54,263 | +€25,993 | +91.9% |
| Trade receivables | 40 | €28,150 | €53,443 | +€25,293 | +89.8% |
| Other amounts receivable | 41 | €120 | €820 | +€700 | +583.5% |
| Cash at bank and in hand | 54/58 | €15,659 | €22,129 | +€6,470 | +41.3% |
| Total equity and liabilities | 10/49 | €736,743 | €1,059,857 | +€323,114 | +43.9% |
| Equity | 10/15 | €697,142 | €777,992 | +€80,851 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,543 | €116,393 | +€80,851 | +227.5% |
| Distributable reserves | 133 | €35,543 | €116,393 | +€80,851 | +227.5% |
| Profit (loss) carried forward | 14 | €649,199 | €649,199 | = | 0.0% |
| Amounts payable | 17/49 | €39,601 | €281,865 | +€242,264 | +611.8% |
| Amounts payable within one year | 42/48 | €39,601 | €281,865 | +€242,264 | +611.8% |
| Trade debts | 44 | €7,931 | €259,355 | +€251,423 | +3169.9% |
| Suppliers | 440/4 | €7,931 | €259,355 | +€251,423 | +3169.9% |
| Taxes, remuneration and social security | 45 | €30,852 | €20,053 | -€10,799 | -35.0% |
| Taxes | 450/3 | €30,852 | €20,053 | -€10,799 | -35.0% |
| Other amounts payable | 47/48 | €817 | €2,457 | +€1,640 | +200.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,550 | €39,237 | -€37,313 | -48.7% |
| Other operating charges | 640/8 | €2,343 | €2,276 | -€67 | -2.8% |
| Gross operating margin | 9900 | €130,197 | €160,251 | +€30,054 | +23.1% |
| Operating profit (loss) | 9901 | €51,304 | €118,737 | +€67,434 | +131.4% |
| Financial income | 75/76B | €16 | €23 | +€7 | +46.0% |
| Recurring financial income | 75 | €16 | €23 | +€7 | +46.0% |
| Financial charges | 65/66B | €137 | €180 | +€43 | +31.3% |
| Recurring financial charges | 65 | €137 | €180 | +€43 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €51,182 | €118,581 | +€67,398 | +131.7% |
| Income taxes | 67/77 | €17,500 | €37,730 | +€20,230 | +115.6% |
| Profit (loss) for the period | 9904 | €33,683 | €80,851 | +€47,168 | +140.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,683 | €80,851 | +€47,168 | +140.0% |
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 8 October 2026 via checked.be.