UPlay: 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.
UPlay
Largest movements
- Receivables within one year +€9,125
up €9,125 (+62.0%), from €14,717 to €23,842
of which Trade receivables: +€9,125
- Tangible fixed assets +€1,212
up €1,212 (+7.1%), from €17,102 to €18,313
of which Plant, machinery and equipment: +€1,611
- Current investments -€637
down €637 (-63.6%), from €1,002 to €365
- Profit (loss) carried forward +€9,305
up €9,305 (+104%), from €8,930 to €18,235
- Tax, wage and social debts +€5,848
up €5,848 (+103%), from €5,697 to €11,545
- Trade debts -€3,049
down €3,049 (-52.8%), from €5,780 to €2,731
- Other debts -€1,966
down €1,966 (-22.2%), from €8,843 to €6,878
- Accrued charges and deferred income +€563
new in 2025: €563
- Turnover +€28,282
up €28,282 (+35.6%), from €79,368 to €107,650
- Gross operating margin +€14,605
up €14,605 (+605%), from €2,415 to €17,021
- Purchases and services -€14,126
down €14,126 (-13.2%), from €107,175 to €93,049
- Financial charges -€5,227
down €5,227 (-88.7%), from €5,892 to €665
- Taxes +€2,732
up €2,732 (+1,396%), from €196 to €2,928
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 | €43,511 | €54,211 | +€10,701 | +24.6% |
| Fixed assets | 21/28 | €17,302 | €18,513 | +€1,212 | +7.0% |
| Tangible fixed assets | 22/27 | €17,102 | €18,313 | +€1,212 | +7.1% |
| Plant, machinery and equipment | 23 | €1,159 | €2,770 | +€1,611 | +139% |
| Furniture and vehicles | 24 | €15,943 | €15,543 | -€399 | -2.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €26,209 | €35,698 | +€9,489 | +36.2% |
| Amounts receivable within one year | 40/41 | €14,717 | €23,842 | +€9,125 | +62.0% |
| Trade receivables | 40 | €7,000 | €16,125 | +€9,125 | +130% |
| Other amounts receivable | 41 | €7,717 | €7,717 | = | 0.0% |
| Current investments | 50/53 | €1,002 | €365 | -€637 | -63.6% |
| Cash at bank and in hand | 54/58 | €9,998 | €10,495 | +€498 | +5.0% |
| Deferred charges and accrued income | 490/1 | €493 | €996 | +€503 | +102% |
| Total equity and liabilities | 10/49 | €43,511 | €54,211 | +€10,701 | +24.6% |
| Equity | 10/15 | €23,190 | €32,495 | +€9,305 | +40.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,930 | €18,235 | +€9,305 | +104% |
| Amounts payable | 17/49 | €20,320 | €21,716 | +€1,396 | +6.9% |
| Amounts payable within one year | 42/48 | €20,320 | €21,153 | +€833 | +4.1% |
| Trade debts | 44 | €5,780 | €2,731 | -€3,049 | -52.8% |
| Suppliers | 440/4 | €5,780 | €2,731 | -€3,049 | -52.8% |
| Taxes, remuneration and social security | 45 | €5,697 | €11,545 | +€5,848 | +103% |
| Taxes | 450/3 | €5,697 | €11,545 | +€5,848 | +103% |
| Other amounts payable | 47/48 | €8,843 | €6,878 | -€1,966 | -22.2% |
| Accrued charges and deferred income | 492/3 | - | €563 | +€563 | |
| Turnover | 70 | €79,368 | €107,650 | +€28,282 | +35.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €107,175 | €93,049 | -€14,126 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €3,454 | +€2,290 | +197% |
| Other operating charges | 640/8 | €720 | €716 | -€4 | -0.5% |
| Gross operating margin | 9900 | €2,415 | €17,021 | +€14,605 | +605% |
| Operating profit (loss) | 9901 | €531 | €12,851 | +€12,320 | +2,320% |
| Financial income | 75/76B | €23 | €47 | +€25 | +108% |
| Recurring financial income | 75 | €23 | €47 | +€25 | +108% |
| Financial charges | 65/66B | €5,892 | €665 | -€5,227 | -88.7% |
| Recurring financial charges | 65 | €5,892 | €665 | -€5,227 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,338 | €12,233 | +€17,571 | |
| Income taxes | 67/77 | €196 | €2,928 | +€2,732 | +1,396% |
| Profit (loss) for the period | 9904 | -€5,534 | €9,305 | +€14,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,534 | €9,305 | +€14,839 |
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 22 October 2026 via checked.be.