UP4IT: 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.
UP4IT
Largest movements
- Cash +€110,398
up €110,398 (+11,298%), from €977 to €111,375
mainly Net result for the year (+€103,646) and Tax, wage and social debts (+€33,712)
- Receivables within one year +€15,999
up €15,999 (+2,253%), from €710 to €16,710
of which Trade receivables: +€14,400
- Deferred charges and accrued income +€6,248
new in 2025: €6,248
- Profit (loss) carried forward +€103,646
up €103,646, from -€4,761 to €98,885
- Tax, wage and social debts +€33,712
new in 2025: €33,712
- Other debts -€2,834
down €2,834 (-100%), from €2,834 to €0
- Gross operating margin +€137,618
up €137,618, from -€4,554 to €133,064
- Taxes +€28,145
new in 2025: €28,145
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 | €3,118 | €136,498 | +€133,380 | +4,277% |
| Fixed assets | 21/28 | €1,431 | €2,165 | +€734 | +51.3% |
| Tangible fixed assets | 22/27 | €1,431 | €2,165 | +€734 | +51.3% |
| Plant, machinery and equipment | 23 | €573 | €1,611 | +€1,038 | +181% |
| Furniture and vehicles | 24 | €858 | €554 | -€304 | -35.4% |
| Current assets | 29/58 | €1,687 | €134,333 | +€132,645 | +7,861% |
| Amounts receivable within one year | 40/41 | €710 | €16,710 | +€15,999 | +2,253% |
| Trade receivables | 40 | - | €14,400 | +€14,400 | |
| Other amounts receivable | 41 | €710 | €2,310 | +€1,599 | +225% |
| Cash at bank and in hand | 54/58 | €977 | €111,375 | +€110,398 | +11,298% |
| Deferred charges and accrued income | 490/1 | - | €6,248 | +€6,248 | |
| Total equity and liabilities | 10/49 | €3,118 | €136,498 | +€133,380 | +4,277% |
| Equity | 10/15 | -€2,761 | €100,885 | +€103,646 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,761 | €98,885 | +€103,646 | |
| Amounts payable | 17/49 | €5,879 | €35,613 | +€29,734 | +506% |
| Amounts payable within one year | 42/48 | €5,879 | €35,613 | +€29,734 | +506% |
| Trade debts | 44 | €3,046 | €1,901 | -€1,145 | -37.6% |
| Suppliers | 440/4 | €3,046 | €1,901 | -€1,145 | -37.6% |
| Taxes, remuneration and social security | 45 | - | €33,712 | +€33,712 | |
| Taxes | 450/3 | - | €33,712 | +€33,712 | |
| Other amounts payable | 47/48 | €2,834 | €0 | -€2,834 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €475 | +€421 | +773% |
| Other operating charges | 640/8 | €146 | €0 | -€146 | -100% |
| Gross operating margin | 9900 | -€4,554 | €133,064 | +€137,618 | |
| Operating profit (loss) | 9901 | -€4,754 | €132,589 | +€137,343 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7 | €798 | +€791 | +11,758% |
| Recurring financial charges | 65 | €7 | €798 | +€791 | +11,758% |
| Profit (loss) for the period before taxes | 9903 | -€4,761 | €131,791 | +€136,552 | |
| Income taxes | 67/77 | - | €28,145 | +€28,145 | |
| Profit (loss) for the period | 9904 | -€4,761 | €103,646 | +€108,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,761 | €103,646 | +€108,407 |
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 14 October 2026 via checked.be.