UPLINE DIGITAL: 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.
UPLINE DIGITAL
Largest movements
- Receivables within one year +€17,291
up €17,291 (+61.6%), from €28,050 to €45,341
of which Trade receivables: +€17,295
- Current investments +€17,000
new in 2025: €17,000
- Cash +€11,858
up €11,858 (+34.9%), from €33,948 to €45,806
mainly Net result for the year (+€144,095) and Tax, wage and social debts (+€14,509)
- Deferred charges and accrued income -€5,385
down €5,385 (-6.4%), from €84,345 to €78,960
- Profit (loss) carried forward +€26,448
up €26,448 (+22.4%), from €117,933 to €144,381
- Tax, wage and social debts +€14,509
up €14,509 (+80.3%), from €18,077 to €32,586
- Short-term financial debts +€11,825
up €11,825 (+173%), from €6,819 to €18,644
- Other debts -€10,487
down €10,487 (-86.4%), from €12,133 to €1,646
- Gross operating margin +€108,917
up €108,917 (+126%), from €86,121 to €195,038
- Taxes +€25,586
up €25,586 (+153%), from €16,702 to €42,288
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 | €161,865 | €203,280 | +€41,415 | +25.6% |
| Fixed assets | 21/28 | €15,522 | €15,890 | +€368 | +2.4% |
| Tangible fixed assets | 22/27 | €15,522 | €15,890 | +€368 | +2.4% |
| Furniture and vehicles | 24 | €8,651 | €9,621 | +€970 | +11.2% |
| Other tangible fixed assets | 26 | €6,871 | €6,269 | -€602 | -8.8% |
| Current assets | 29/58 | €146,343 | €187,390 | +€41,047 | +28.0% |
| Stocks and contracts in progress | 3 | - | €284 | +€284 | |
| Stocks | 30/36 | - | €284 | +€284 | |
| Amounts receivable within one year | 40/41 | €28,050 | €45,341 | +€17,291 | +61.6% |
| Trade receivables | 40 | €24,752 | €42,047 | +€17,295 | +69.9% |
| Other amounts receivable | 41 | €3,298 | €3,294 | -€4 | -0.1% |
| Current investments | 50/53 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €33,948 | €45,806 | +€11,858 | +34.9% |
| Deferred charges and accrued income | 490/1 | €84,345 | €78,960 | -€5,385 | -6.4% |
| Total equity and liabilities | 10/49 | €161,865 | €203,280 | +€41,415 | +25.6% |
| Equity | 10/15 | €120,933 | €147,381 | +€26,448 | +21.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,933 | €144,381 | +€26,448 | +22.4% |
| Amounts payable | 17/49 | €40,932 | €55,899 | +€14,967 | +36.6% |
| Amounts payable within one year | 42/48 | €40,932 | €55,897 | +€14,965 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,819 | €18,644 | +€11,825 | +173% |
| Credit institutions | 430/8 | €6,819 | €18,644 | +€11,825 | +173% |
| Trade debts | 44 | €3,903 | €3,021 | -€882 | -22.6% |
| Suppliers | 440/4 | €3,903 | €3,021 | -€882 | -22.6% |
| Taxes, remuneration and social security | 45 | €18,077 | €32,586 | +€14,509 | +80.3% |
| Taxes | 450/3 | €18,077 | €32,586 | +€14,509 | +80.3% |
| Other amounts payable | 47/48 | €12,133 | €1,646 | -€10,487 | -86.4% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €3,916 | -€1,162 | -22.9% |
| Other operating charges | 640/8 | €775 | €566 | -€210 | -27.0% |
| Gross operating margin | 9900 | €86,121 | €195,038 | +€108,917 | +126% |
| Operating profit (loss) | 9901 | €80,268 | €190,556 | +€110,288 | +137% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,260 | €4,173 | +€913 | +28.0% |
| Recurring financial charges | 65 | €3,260 | €4,173 | +€913 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €77,008 | €186,383 | +€109,375 | +142% |
| Income taxes | 67/77 | €16,702 | €42,288 | +€25,586 | +153% |
| Profit (loss) for the period | 9904 | €60,306 | €144,095 | +€83,789 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €60,306 | €144,095 | +€83,789 | +139% |
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 26 October 2026 via checked.be.