UP TO DATE SERVICES: 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 TO DATE SERVICES
Largest movements
- Cash +€41,821
up €41,821 (+63.6%), from €65,782 to €107,603
mainly Net result for the year (+€39,200) and Trade debts (+€7,453)
- Reserves +€39,200
up €39,200 (+11.6%), from €337,008 to €376,208
of which Distributable reserves: +€39,200
- Trade debts +€7,453
up €7,453 (+6,218%), from €120 to €7,573
- Gross operating margin -€8,708
down €8,708 (-15.2%), from €57,468 to €48,759
- Financial income -€2,684
down €2,684 (-18.5%), from €14,497 to €11,813
- Taxes +€1,647
up €1,647 (+9.1%), from €17,997 to €19,644
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 | €427,178 | €471,654 | +€44,476 | +10.4% |
| Fixed assets | 21/28 | €106 | €1,140 | +€1,034 | +975% |
| Tangible fixed assets | 22/27 | €106 | €1,140 | +€1,034 | +975% |
| Furniture and vehicles | 24 | €106 | €1,140 | +€1,034 | +975% |
| Current assets | 29/58 | €427,072 | €470,514 | +€43,442 | +10.2% |
| Amounts receivable after more than one year | 29 | €258,000 | €258,000 | = | 0.0% |
| Other amounts receivable | 291 | €258,000 | €258,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,400 | €103,988 | +€1,587 | +1.6% |
| Trade receivables | 40 | €23,186 | €20,186 | -€3,000 | -12.9% |
| Other amounts receivable | 41 | €79,215 | €83,802 | +€4,587 | +5.8% |
| Cash at bank and in hand | 54/58 | €65,782 | €107,603 | +€41,821 | +63.6% |
| Deferred charges and accrued income | 490/1 | €889 | €923 | +€34 | +3.8% |
| Total equity and liabilities | 10/49 | €427,178 | €471,654 | +€44,476 | +10.4% |
| Equity | 10/15 | €414,785 | €453,985 | +€39,200 | +9.5% |
| Contributions | 10/11 | €77,777 | €77,777 | = | 0.0% |
| Capital | 10 | €77,777 | €77,777 | = | 0.0% |
| Issued capital | 100 | €77,777 | €77,777 | = | 0.0% |
| Reserves | 13 | €337,008 | €376,208 | +€39,200 | +11.6% |
| Non-distributable reserves | 130/1 | €7,778 | €7,778 | = | 0.0% |
| Legal reserve | 130 | €7,778 | €7,778 | = | 0.0% |
| Distributable reserves | 133 | €329,231 | €368,431 | +€39,200 | +11.9% |
| Amounts payable | 17/49 | €12,392 | €17,668 | +€5,276 | +42.6% |
| Amounts payable within one year | 42/48 | €7,892 | €15,168 | +€7,276 | +92.2% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €120 | €7,573 | +€7,453 | +6,218% |
| Suppliers | 440/4 | €120 | €7,573 | +€7,453 | +6,218% |
| Taxes, remuneration and social security | 45 | €1,772 | €1,595 | -€177 | -10.0% |
| Taxes | 450/3 | €1,772 | €1,595 | -€177 | -10.0% |
| Accrued charges and deferred income | 492/3 | €4,500 | €2,500 | -€2,000 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €191 | -€7 | -3.5% |
| Other operating charges | 640/8 | €708 | €727 | +€20 | +2.8% |
| Gross operating margin | 9900 | €57,468 | €48,759 | -€8,708 | -15.2% |
| Operating profit (loss) | 9901 | €56,562 | €47,841 | -€8,721 | -15.4% |
| Financial income | 75/76B | €14,497 | €11,813 | -€2,684 | -18.5% |
| Recurring financial income | 75 | €14,497 | €11,813 | -€2,684 | -18.5% |
| Financial charges | 65/66B | €767 | €810 | +€42 | +5.5% |
| Recurring financial charges | 65 | €767 | €810 | +€42 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €70,292 | €58,844 | -€11,448 | -16.3% |
| Income taxes | 67/77 | €17,997 | €19,644 | +€1,647 | +9.1% |
| Profit (loss) for the period | 9904 | €52,294 | €39,200 | -€13,094 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,294 | €39,200 | -€13,094 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.