Up Your Game: 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 Your Game
Largest movements
- Cash +€126,089
up €126,089 (+157%), from €80,397 to €206,486
mainly Net result for the year (+€84,729) and Other debts (+€63,615)
- Receivables within one year -€37,984
down €37,984 (-99.7%), from €38,110 to €126
of which Trade receivables: -€31,969
- Tangible fixed assets -€12,207
down €12,207 (-31.5%), from €38,718 to €26,512
of which Furniture and vehicles: -€13,777
- Other debts +€63,615
up €63,615 (+324%), from €19,619 to €83,234
- Tax, wage and social debts +€12,735
up €12,735 (+62.1%), from €20,497 to €33,232
- Gross operating margin +€15,118
up €15,118 (+14.1%), from €107,052 to €122,170
- Taxes -€2,914
down €2,914 (-11.2%), from €25,984 to €23,070
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 | €218,784 | €294,725 | +€75,942 | +34.7% |
| Fixed assets | 21/28 | €38,718 | €26,512 | -€12,207 | -31.5% |
| Tangible fixed assets | 22/27 | €38,718 | €26,512 | -€12,207 | -31.5% |
| Plant, machinery and equipment | 23 | - | €1,570 | +€1,570 | |
| Furniture and vehicles | 24 | €38,718 | €24,942 | -€13,777 | -35.6% |
| Current assets | 29/58 | €180,065 | €268,213 | +€88,148 | +49.0% |
| Amounts receivable within one year | 40/41 | €38,110 | €126 | -€37,984 | -99.7% |
| Trade receivables | 40 | €32,094 | €126 | -€31,969 | -99.6% |
| Other amounts receivable | 41 | €6,016 | €0 | -€6,016 | -100% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,397 | €206,486 | +€126,089 | +157% |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,601 | +€43 | +2.8% |
| Total equity and liabilities | 10/49 | €218,784 | €294,725 | +€75,942 | +34.7% |
| Equity | 10/15 | €177,314 | €177,314 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €167,314 | €167,314 | = | 0.0% |
| Distributable reserves | 133 | €167,314 | €167,314 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,469 | €117,411 | +€75,942 | +183% |
| Amounts payable within one year | 42/48 | €40,116 | €116,467 | +€76,351 | +190% |
| Trade debts | 44 | €0 | €2 | +€2 | |
| Suppliers | 440/4 | €0 | €2 | +€2 | |
| Taxes, remuneration and social security | 45 | €20,497 | €33,232 | +€12,735 | +62.1% |
| Taxes | 450/3 | €20,497 | €33,232 | +€12,735 | +62.1% |
| Other amounts payable | 47/48 | €19,619 | €83,234 | +€63,615 | +324% |
| Accrued charges and deferred income | 492/3 | €1,353 | €943 | -€410 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,621 | €12,207 | +€586 | +5.0% |
| Other operating charges | 640/8 | €791 | €760 | -€32 | -4.0% |
| Non-recurring operating charges | 66A | €94 | €0 | -€94 | -100% |
| Gross operating margin | 9900 | €107,052 | €122,170 | +€15,118 | +14.1% |
| Operating profit (loss) | 9901 | €94,546 | €109,204 | +€14,658 | +15.5% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €1,419 | €1,408 | -€11 | -0.8% |
| Recurring financial charges | 65 | €1,419 | €1,408 | -€11 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €93,128 | €107,800 | +€14,672 | +15.8% |
| Income taxes | 67/77 | €25,984 | €23,070 | -€2,914 | -11.2% |
| Profit (loss) for the period | 9904 | €67,143 | €84,729 | +€17,586 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,143 | €84,729 | +€17,586 | +26.2% |
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 17 October 2026 via checked.be.