Up To You: what changed
Up To You
Largest movements
- Receivables within one year -€3,111
down €3,111 (-27.7%), from €11,221 to €8,110
of which Trade receivables: -€3,439
- Cash +€909
up €909 (+25.8%), from €3,523 to €4,432
mainly Receivables within one year (+€3,111) and Depreciation (+€594)
- Tangible fixed assets -€594
down €594 (-16.0%), from €3,717 to €3,124
- Tax, wage and social debts -€3,364
down €3,364 (-56.5%), from €5,952 to €2,588
- Trade debts +€381
up €381 (+36.2%), from €1,051 to €1,432
- Gross operating margin -€732
down €732 (-19.5%), from €3,752 to €3,020
- Financial income +€659
up €659 (+9,167%), from €7 to €666
- Taxes +€288
new in 2025: €288
- Staff costs +€175
up €175 (+9.3%), from €1,890 to €2,065
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,154 | €17,359 | -€2,795 | -13.9% |
| Fixed assets | 21/28 | €3,717 | €3,124 | -€594 | -16.0% |
| Tangible fixed assets | 22/27 | €3,717 | €3,124 | -€594 | -16.0% |
| Plant, machinery and equipment | 23 | €3,717 | €3,124 | -€594 | -16.0% |
| Current assets | 29/58 | €16,437 | €14,236 | -€2,202 | -13.4% |
| Amounts receivable within one year | 40/41 | €11,221 | €8,110 | -€3,111 | -27.7% |
| Trade receivables | 40 | €11,221 | €7,782 | -€3,439 | -30.6% |
| Other amounts receivable | 41 | - | €328 | +€328 | |
| Current investments | 50/53 | €1,694 | €1,694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,523 | €4,432 | +€909 | +25.8% |
| Total equity and liabilities | 10/49 | €20,154 | €17,359 | -€2,795 | -13.9% |
| Equity | 10/15 | €13,152 | €13,340 | +€188 | +1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,152 | €11,340 | +€188 | +1.7% |
| Amounts payable | 17/49 | €7,003 | €4,019 | -€2,983 | -42.6% |
| Amounts payable within one year | 42/48 | €7,003 | €4,019 | -€2,983 | -42.6% |
| Trade debts | 44 | €1,051 | €1,432 | +€381 | +36.2% |
| Suppliers | 440/4 | €1,051 | €1,432 | +€381 | +36.2% |
| Taxes, remuneration and social security | 45 | €5,952 | €2,588 | -€3,364 | -56.5% |
| Taxes | 450/3 | €5,952 | €2,588 | -€3,364 | -56.5% |
| Remuneration, social security and pensions | 62 | €1,890 | €2,065 | +€175 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €594 | = | 0.0% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.4% |
| Non-recurring operating charges | 66A | €180 | €220 | +€40 | +22.3% |
| Gross operating margin | 9900 | €3,752 | €3,020 | -€732 | -19.5% |
| Operating profit (loss) | 9901 | €990 | €40 | -€950 | -96.0% |
| Financial income | 75/76B | €7 | €666 | +€659 | +9,167% |
| Recurring financial income | 75 | €7 | €666 | +€659 | +9,167% |
| Financial charges | 65/66B | €240 | €230 | -€10 | -4.2% |
| Recurring financial charges | 65 | €240 | €230 | -€10 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €757 | €476 | -€281 | -37.1% |
| Income taxes | 67/77 | - | €288 | +€288 | |
| Profit (loss) for the period | 9904 | €757 | €188 | -€569 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €188 | -€569 | -75.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.