Upperscore: 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.
Upperscore
Largest movements
- Receivables within one year -€12,908
down €12,908 (-34.3%), from €37,594 to €24,686
of which Trade receivables: -€7,795
- Tangible fixed assets -€7,990
down €7,990 (-22.5%), from €35,457 to €27,467
- Cash +€6,484
up €6,484 (+58.5%), from €11,076 to €17,560
mainly Receivables within one year (+€12,908) and Depreciation (+€7,990)
- Receivables after one year -€3,837
down €3,837 (-64.7%), from €5,928 to €2,091
- Reserves -€8,525
down €8,525 (-17.4%), from €48,952 to €40,428
- Tax, wage and social debts -€5,968
down €5,968 (-93.5%), from €6,384 to €416
of which Remuneration and social security: -€4,792
- Debts after one year -€5,800
down €5,800 (-33.9%), from €17,123 to €11,323
- Trade debts +€1,380
up €1,380 (+30.9%), from €4,461 to €5,841
- Gross operating margin -€21,693
down €21,693 (-75.7%), from €28,644 to €6,951
- Depreciation +€4,196
up €4,196 (+110.6%), from €3,795 to €7,990
- Taxes -€3,560
down €3,560 (-89.0%), from €4,000 to €440
- Financial charges +€1,037
up €1,037 (+57.7%), from €1,799 to €2,837
- Other operating charges -€812
down €812 (-15.7%), from €5,156 to €4,345
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 | €93,289 | €75,043 | -€18,246 | -19.6% |
| Fixed assets | 21/28 | €37,707 | €29,717 | -€7,990 | -21.2% |
| Tangible fixed assets | 22/27 | €35,457 | €27,467 | -€7,990 | -22.5% |
| Plant, machinery and equipment | 23 | €35,457 | €27,467 | -€7,990 | -22.5% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €55,582 | €45,325 | -€10,256 | -18.5% |
| Amounts receivable after more than one year | 29 | €5,928 | €2,091 | -€3,837 | -64.7% |
| Other amounts receivable | 291 | €5,928 | €2,091 | -€3,837 | -64.7% |
| Amounts receivable within one year | 40/41 | €37,594 | €24,686 | -€12,908 | -34.3% |
| Trade receivables | 40 | €31,117 | €23,321 | -€7,795 | -25.1% |
| Other amounts receivable | 41 | €6,478 | €1,364 | -€5,113 | -78.9% |
| Cash at bank and in hand | 54/58 | €11,076 | €17,560 | +€6,484 | +58.5% |
| Deferred charges and accrued income | 490/1 | €983 | €989 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €93,289 | €75,043 | -€18,246 | -19.6% |
| Equity | 10/15 | €61,352 | €52,828 | -€8,525 | -13.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,952 | €40,428 | -€8,525 | -17.4% |
| Distributable reserves | 133 | €48,952 | €40,428 | -€8,525 | -17.4% |
| Amounts payable | 17/49 | €31,936 | €22,215 | -€9,721 | -30.4% |
| Amounts payable after more than one year | 17 | €17,123 | €11,323 | -€5,800 | -33.9% |
| Financial debts | 170/4 | €17,123 | €11,323 | -€5,800 | -33.9% |
| Amounts payable within one year | 42/48 | €14,813 | €10,892 | -€3,921 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €3,969 | €4,635 | +€667 | +16.8% |
| Trade debts | 44 | €4,461 | €5,841 | +€1,380 | +30.9% |
| Suppliers | 440/4 | €4,461 | €5,841 | +€1,380 | +30.9% |
| Taxes, remuneration and social security | 45 | €6,384 | €416 | -€5,968 | -93.5% |
| Taxes | 450/3 | €1,591 | €416 | -€1,176 | -73.9% |
| Remuneration and social security | 454/9 | €4,792 | - | -€4,792 | |
| Remuneration, social security and pensions | 62 | €231 | - | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,795 | €7,990 | +€4,196 | +110.6% |
| Other operating charges | 640/8 | €5,156 | €4,345 | -€812 | -15.7% |
| Gross operating margin | 9900 | €28,644 | €6,951 | -€21,693 | -75.7% |
| Operating profit (loss) | 9901 | €19,462 | -€5,384 | -€24,846 | |
| Financial income | 75/76B | €153 | €136 | -€17 | -11.0% |
| Recurring financial income | 75 | €153 | €136 | -€17 | -11.0% |
| Financial charges | 65/66B | €1,799 | €2,837 | +€1,037 | +57.7% |
| Recurring financial charges | 65 | €1,799 | €2,837 | +€1,037 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €17,816 | -€8,085 | -€25,900 | |
| Income taxes | 67/77 | €4,000 | €440 | -€3,560 | -89.0% |
| Profit (loss) for the period | 9904 | €13,815 | -€8,525 | -€22,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,815 | -€8,525 | -€22,340 |
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 10 October 2026 via checked.be.