Upscaling: what changed
Two fiscal 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.
Upscaling
Largest movements
- Cash +€11,428
up €11,428 (+24.2%), from €47,145 to €58,573
mainly Net result for the year (+€38,197) and Tax, wage and social debts (+€1,777)
- Deferred charges and accrued income +€8,724
new in 2025: €8,724
- Receivables within one year +€8,138
up €8,138 (+66.3%), from €12,277 to €20,414
of which Trade receivables: +€8,063
- Profit (loss) carried forward +€38,197
up €38,197 (+254.2%), from €15,026 to €53,224
- Other debts -€11,915
down €11,915 (-32.1%), from €37,066 to €25,151
- Tax, wage and social debts +€1,777
up €1,777 (+33.7%), from €5,267 to €7,044
- Gross operating margin +€33,392
up €33,392 (+634.8%), from €5,260 to €38,652
- Taxes +€2,032
up €2,032 (+96.5%), from -€2,106 to -€74
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 | €59,422 | €87,712 | +€28,290 | +47.6% |
| Current assets | 29/58 | €59,422 | €87,712 | +€28,290 | +47.6% |
| Amounts receivable within one year | 40/41 | €12,277 | €20,414 | +€8,138 | +66.3% |
| Trade receivables | 40 | €12,277 | €20,340 | +€8,063 | +65.7% |
| Other amounts receivable | 41 | - | €74 | +€74 | |
| Cash at bank and in hand | 54/58 | €47,145 | €58,573 | +€11,428 | +24.2% |
| Deferred charges and accrued income | 490/1 | - | €8,724 | +€8,724 | |
| Total equity and liabilities | 10/49 | €59,422 | €87,712 | +€28,290 | +47.6% |
| Equity | 10/15 | €17,026 | €55,224 | +€38,197 | +224.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,026 | €53,224 | +€38,197 | +254.2% |
| Amounts payable | 17/49 | €42,396 | €32,488 | -€9,908 | -23.4% |
| Amounts payable within one year | 42/48 | €42,396 | €32,488 | -€9,908 | -23.4% |
| Trade debts | 44 | €63 | €293 | +€230 | +364.2% |
| Suppliers | 440/4 | €63 | €293 | +€230 | +364.2% |
| Taxes, remuneration and social security | 45 | €5,267 | €7,044 | +€1,777 | +33.7% |
| Taxes | 450/3 | €5,267 | €7,044 | +€1,777 | +33.7% |
| Other amounts payable | 47/48 | €37,066 | €25,151 | -€11,915 | -32.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,260 | €38,652 | +€33,392 | +634.8% |
| Operating profit (loss) | 9901 | €4,873 | €38,252 | +€33,379 | +685.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20 | €129 | +€109 | +534.5% |
| Recurring financial charges | 65 | €20 | €129 | +€109 | +534.5% |
| Profit (loss) for the period before taxes | 9903 | €4,853 | €38,123 | +€33,270 | +685.6% |
| Income taxes | 67/77 | -€2,106 | -€74 | +€2,032 | +96.5% |
| Profit (loss) for the period | 9904 | €6,959 | €38,197 | +€31,239 | +448.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,959 | €38,197 | +€31,239 | +448.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.