UP TALLEST: 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 TALLEST
Largest movements
- Receivables within one year -€49,493
down €49,493 (-56.4%), from €87,805 to €38,312
of which Trade receivables: -€63,214
- Cash +€22,875
up €22,875 (+21426.4%), from €107 to €22,982
mainly Receivables within one year (+€49,493) and Net result for the year (+€1,995)
- Deferred charges and accrued income +€3,855
up €3,855 (+165.6%), from €2,328 to €6,183
- Trade debts -€23,022
down €23,022 (-74.0%), from €31,126 to €8,103
- Profit (loss) carried forward +€1,995
up €1,995 (+4.0%), from €49,646 to €51,641
- Tax, wage and social debts -€1,736
down €1,736 (-82.9%), from €2,095 to €359
- Gross operating margin -€14,192
down €14,192 (-82.5%), from €17,200 to €3,008
- Financial income +€335
up €335 (+126.0%), from €266 to €602
- Other operating charges -€246
down €246 (-14.2%), from €1,727 to €1,481
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 | €90,289 | €67,526 | -€22,763 | -25.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €90,239 | €67,476 | -€22,763 | -25.2% |
| Amounts receivable within one year | 40/41 | €87,805 | €38,312 | -€49,493 | -56.4% |
| Trade receivables | 40 | €82,107 | €18,893 | -€63,214 | -77.0% |
| Other amounts receivable | 41 | €5,698 | €19,419 | +€13,721 | +240.8% |
| Cash at bank and in hand | 54/58 | €107 | €22,982 | +€22,875 | +21426.4% |
| Deferred charges and accrued income | 490/1 | €2,328 | €6,183 | +€3,855 | +165.6% |
| Total equity and liabilities | 10/49 | €90,289 | €67,526 | -€22,763 | -25.2% |
| Equity | 10/15 | €57,069 | €59,064 | +€1,995 | +3.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €7,422 | €7,422 | = | 0.0% |
| Distributable reserves | 133 | €7,422 | €7,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,646 | €51,641 | +€1,995 | +4.0% |
| Amounts payable | 17/49 | €33,220 | €8,462 | -€24,758 | -74.5% |
| Amounts payable within one year | 42/48 | €33,220 | €8,462 | -€24,758 | -74.5% |
| Trade debts | 44 | €31,126 | €8,103 | -€23,022 | -74.0% |
| Suppliers | 440/4 | €31,126 | €8,103 | -€23,022 | -74.0% |
| Taxes, remuneration and social security | 45 | €2,095 | €359 | -€1,736 | -82.9% |
| Taxes | 450/3 | €2,095 | €359 | -€1,736 | -82.9% |
| Other operating charges | 640/8 | €1,727 | €1,481 | -€246 | -14.2% |
| Gross operating margin | 9900 | €17,200 | €3,008 | -€14,192 | -82.5% |
| Operating profit (loss) | 9901 | €15,473 | €1,526 | -€13,946 | -90.1% |
| Financial income | 75/76B | €266 | €602 | +€335 | +126.0% |
| Recurring financial income | 75 | €266 | €602 | +€335 | +126.0% |
| Financial charges | 65/66B | €126 | €133 | +€7 | +5.2% |
| Recurring financial charges | 65 | €126 | €133 | +€7 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €15,613 | €1,995 | -€13,618 | -87.2% |
| Profit (loss) for the period | 9904 | €15,613 | €1,995 | -€13,618 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,613 | €1,995 | -€13,618 | -87.2% |
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 9 October 2026 via checked.be.