Up2Care: 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.
Up2Care
Largest movements
- Receivables within one year -€92,274
down €92,274 (-40.1%), from €230,193 to €137,919
- Tangible fixed assets -€22,043
down €22,043 (-26.2%), from €84,193 to €62,150
- Profit (loss) carried forward -€80,782
down €80,782 (-38.4%), from €210,555 to €129,773
- Debts after one year -€20,669
down €20,669 (-37.7%), from €54,793 to €34,124
- Accrued charges and deferred income -€9,750
no longer reported in 2025 (was €9,750)
- Tax, wage and social debts -€8,800
down €8,800 (-15.9%), from €55,508 to €46,708
- Gross operating margin +€18,259
up €18,259 (+10.5%), from €173,783 to €192,042
- Taxes +€7,502
up €7,502 (+22.8%), from €32,835 to €40,337
- Financial income +€7,496
up €7,496 (+217280.3%), from €3 to €7,500
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 | €350,930 | €232,484 | -€118,446 | -33.8% |
| Fixed assets | 21/28 | €84,193 | €62,150 | -€22,043 | -26.2% |
| Tangible fixed assets | 22/27 | €84,193 | €62,150 | -€22,043 | -26.2% |
| Furniture and vehicles | 24 | €84,193 | €62,150 | -€22,043 | -26.2% |
| Current assets | 29/58 | €266,738 | €170,334 | -€96,403 | -36.1% |
| Amounts receivable within one year | 40/41 | €230,193 | €137,919 | -€92,274 | -40.1% |
| Other amounts receivable | 41 | €230,193 | €137,919 | -€92,274 | -40.1% |
| Cash at bank and in hand | 54/58 | €32,366 | €29,245 | -€3,120 | -9.6% |
| Deferred charges and accrued income | 490/1 | €4,179 | €3,170 | -€1,009 | -24.1% |
| Total equity and liabilities | 10/49 | €350,930 | €232,484 | -€118,446 | -33.8% |
| Equity | 10/15 | €211,055 | €130,273 | -€80,782 | -38.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,555 | €129,773 | -€80,782 | -38.4% |
| Amounts payable | 17/49 | €139,876 | €102,211 | -€37,664 | -26.9% |
| Amounts payable after more than one year | 17 | €54,793 | €34,124 | -€20,669 | -37.7% |
| Financial debts | 170/4 | €54,793 | €34,124 | -€20,669 | -37.7% |
| Amounts payable within one year | 42/48 | €75,333 | €68,087 | -€7,246 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €18,240 | €19,500 | +€1,260 | +6.9% |
| Trade debts | 44 | €1,585 | €1,879 | +€294 | +18.5% |
| Suppliers | 440/4 | €1,585 | €1,879 | +€294 | +18.5% |
| Taxes, remuneration and social security | 45 | €55,508 | €46,708 | -€8,800 | -15.9% |
| Taxes | 450/3 | €55,508 | €46,708 | -€8,800 | -15.9% |
| Accrued charges and deferred income | 492/3 | €9,750 | - | -€9,750 | |
| Remuneration, social security and pensions | 62 | €939 | €170 | -€769 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,296 | €25,694 | +€398 | +1.6% |
| Other operating charges | 640/8 | €1,547 | €1,055 | -€492 | -31.8% |
| Gross operating margin | 9900 | €173,783 | €192,042 | +€18,259 | +10.5% |
| Operating profit (loss) | 9901 | €146,002 | €165,123 | +€19,121 | +13.1% |
| Financial income | 75/76B | €3 | €7,500 | +€7,496 | +217280.3% |
| Recurring financial income | 75 | €3 | €7,500 | +€7,496 | +217280.3% |
| Financial charges | 65/66B | €3,321 | €2,593 | -€728 | -21.9% |
| Recurring financial charges | 65 | €3,321 | €2,593 | -€728 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €142,685 | €170,030 | +€27,345 | +19.2% |
| Income taxes | 67/77 | €32,835 | €40,337 | +€7,502 | +22.8% |
| Profit (loss) for the period | 9904 | €109,850 | €129,693 | +€19,843 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,850 | €129,693 | +€19,843 | +18.1% |
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.