Upscape: 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.
Upscape
Largest movements
- Receivables within one year -€57,487
down €57,487 (-31.1%), from €184,556 to €127,069
of which Trade receivables: -€63,726
- Cash +€52,527
up €52,527 (+80.4%), from €65,306 to €117,833
mainly Receivables within one year (+€57,487) and Net result for the year (+€35,909)
- Deferred charges and accrued income +€16,435
up €16,435 (+558.7%), from €2,942 to €19,377
- Tangible fixed assets +€5,380
up €5,380 (+155.7%), from €3,454 to €8,834
of which Furniture and vehicles: +€6,298
- Intangible fixed assets -€5,377
down €5,377 (-53.2%), from €10,101 to €4,724
- Trade debts -€36,118
down €36,118 (-51.4%), from €70,214 to €34,097
- Reserves +€35,909
up €35,909 (+24.4%), from €147,175 to €183,084
- Accrued charges and deferred income +€20,227
new in 2025: €20,227
- Tax, wage and social debts -€8,539
down €8,539 (-19.4%), from €43,969 to €35,430
of which Taxes: -€10,601
- Staff costs +€47,737
new in 2025: €47,737
- Gross operating margin +€9,582
up €9,582 (+9.7%), from €98,653 to €108,234
- Taxes -€7,705
down €7,705 (-38.1%), from €20,204 to €12,499
- Depreciation +€3,090
up €3,090 (+70.3%), from €4,393 to €7,483
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 | €266,359 | €277,837 | +€11,479 | +4.3% |
| Fixed assets | 21/28 | €13,555 | €13,558 | +€3 | 0.0% |
| Intangible fixed assets | 21 | €10,101 | €4,724 | -€5,377 | -53.2% |
| Tangible fixed assets | 22/27 | €3,454 | €8,834 | +€5,380 | +155.7% |
| Plant, machinery and equipment | 23 | €3,454 | €2,536 | -€918 | -26.6% |
| Furniture and vehicles | 24 | - | €6,298 | +€6,298 | |
| Current assets | 29/58 | €252,803 | €264,279 | +€11,476 | +4.5% |
| Amounts receivable within one year | 40/41 | €184,556 | €127,069 | -€57,487 | -31.1% |
| Trade receivables | 40 | €172,847 | €109,121 | -€63,726 | -36.9% |
| Other amounts receivable | 41 | €11,710 | €17,948 | +€6,239 | +53.3% |
| Cash at bank and in hand | 54/58 | €65,306 | €117,833 | +€52,527 | +80.4% |
| Deferred charges and accrued income | 490/1 | €2,942 | €19,377 | +€16,435 | +558.7% |
| Total equity and liabilities | 10/49 | €266,359 | €277,837 | +€11,479 | +4.3% |
| Equity | 10/15 | €152,175 | €188,084 | +€35,909 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €147,175 | €183,084 | +€35,909 | +24.4% |
| Distributable reserves | 133 | €147,175 | €183,084 | +€35,909 | +24.4% |
| Amounts payable | 17/49 | €114,184 | €89,753 | -€24,430 | -21.4% |
| Amounts payable within one year | 42/48 | €114,184 | €69,526 | -€44,657 | -39.1% |
| Trade debts | 44 | €70,214 | €34,097 | -€36,118 | -51.4% |
| Suppliers | 440/4 | €70,214 | €34,097 | -€36,118 | -51.4% |
| Taxes, remuneration and social security | 45 | €43,969 | €35,430 | -€8,539 | -19.4% |
| Taxes | 450/3 | €41,119 | €30,518 | -€10,601 | -25.8% |
| Remuneration and social security | 454/9 | €2,850 | €4,912 | +€2,062 | +72.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €20,227 | +€20,227 | |
| Non-recurring operating income | 76A | €1,230 | €0 | -€1,230 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €47,737 | +€47,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,393 | €7,483 | +€3,090 | +70.3% |
| Other operating charges | 640/8 | €2,422 | €1,701 | -€721 | -29.8% |
| Non-recurring operating charges | 66A | - | €980 | +€980 | |
| Gross operating margin | 9900 | €98,653 | €108,234 | +€9,582 | +9.7% |
| Operating profit (loss) | 9901 | €91,838 | €50,334 | -€41,504 | -45.2% |
| Financial income | 75/76B | €48 | €928 | +€879 | +1823.5% |
| Recurring financial income | 75 | €48 | €928 | +€879 | +1823.5% |
| Financial charges | 65/66B | €2,020 | €2,853 | +€834 | +41.3% |
| Recurring financial charges | 65 | €2,020 | €2,853 | +€834 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €89,866 | €48,408 | -€41,458 | -46.1% |
| Income taxes | 67/77 | €20,204 | €12,499 | -€7,705 | -38.1% |
| Profit (loss) for the period | 9904 | €69,663 | €35,909 | -€33,753 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,663 | €35,909 | -€33,753 | -48.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.