UP-check: 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.
UP-check
Largest movements
- Receivables within one year +€11,952
up €11,952 (+277.8%), from €4,303 to €16,255
- Deferred charges and accrued income +€4,173
up €4,173 (+1014.7%), from €411 to €4,584
- Cash +€3,679
up €3,679 (+77.3%), from €4,761 to €8,440
mainly Net result for the year (+€16,422) and Tax, wage and social debts (+€4,906)
- Intangible fixed assets +€462
up €462 (+8.0%), from €5,755 to €6,217
- Reserves +€16,422
up €16,422 (+2312.6%), from €710 to €17,132
- Other debts -€5,727
no longer reported in 2025 (was €5,727)
- Tax, wage and social debts +€4,906
up €4,906 (+500.8%), from €980 to €5,886
- Trade debts +€4,663
up €4,663 (+573.1%), from €814 to €5,477
- Gross operating margin +€21,399
up €21,399 (+583.9%), from €3,665 to €25,063
- Taxes +€5,479
up €5,479 (+6671.6%), from €82 to €5,562
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 | €15,231 | €35,495 | +€20,265 | +133.1% |
| Fixed assets | 21/28 | €5,755 | €6,217 | +€462 | +8.0% |
| Intangible fixed assets | 21 | €5,755 | €6,217 | +€462 | +8.0% |
| Current assets | 29/58 | €9,475 | €29,278 | +€19,803 | +209.0% |
| Amounts receivable within one year | 40/41 | €4,303 | €16,255 | +€11,952 | +277.8% |
| Trade receivables | 40 | €4,303 | €16,255 | +€11,952 | +277.8% |
| Cash at bank and in hand | 54/58 | €4,761 | €8,440 | +€3,679 | +77.3% |
| Deferred charges and accrued income | 490/1 | €411 | €4,584 | +€4,173 | +1014.7% |
| Total equity and liabilities | 10/49 | €15,231 | €35,495 | +€20,265 | +133.1% |
| Equity | 10/15 | €7,710 | €24,132 | +€16,422 | +213.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €710 | €17,132 | +€16,422 | +2312.6% |
| Distributable reserves | 133 | €710 | €17,132 | +€16,422 | +2312.6% |
| Amounts payable | 17/49 | €7,521 | €11,363 | +€3,842 | +51.1% |
| Amounts payable within one year | 42/48 | €7,521 | €11,363 | +€3,842 | +51.1% |
| Trade debts | 44 | €814 | €5,477 | +€4,663 | +573.1% |
| Suppliers | 440/4 | €814 | €5,477 | +€4,663 | +573.1% |
| Taxes, remuneration and social security | 45 | €980 | €5,886 | +€4,906 | +500.8% |
| Taxes | 450/3 | €980 | €5,886 | +€4,906 | +500.8% |
| Other amounts payable | 47/48 | €5,727 | - | -€5,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,353 | €2,538 | +€186 | +7.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,665 | €25,063 | +€21,399 | +583.9% |
| Operating profit (loss) | 9901 | €925 | €22,125 | +€21,200 | +2292.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +126.1% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +126.1% |
| Financial charges | 65/66B | €133 | €142 | +€9 | +7.1% |
| Recurring financial charges | 65 | €133 | €142 | +€9 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €792 | €21,984 | +€21,192 | +2674.8% |
| Income taxes | 67/77 | €82 | €5,562 | +€5,479 | +6671.6% |
| Profit (loss) for the period | 9904 | €710 | €16,422 | +€15,712 | +2212.6% |
| Profit (loss) for the period to be appropriated | 9905 | €710 | €16,422 | +€15,712 | +2212.6% |
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 11 October 2026 via checked.be.