UpShape: 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.
UpShape
Largest movements
- Receivables within one year +€4,845
up €4,845 (+35.9%), from €13,509 to €18,354
of which Trade receivables: +€3,856
- Cash +€1,405
up €1,405 (+2.2%), from €64,682 to €66,087
mainly Net result for the year (+€38,150) and Depreciation (+€1,376)
- Profit (loss) carried forward +€38,150
up €38,150 (+149.9%), from €25,455 to €63,605
- Other debts -€29,412
down €29,412 (-100.0%), from €29,412 to €0
- Tax, wage and social debts -€2,634
down €2,634 (-35.1%), from €7,493 to €4,859
- Gross operating margin -€1,982
down €1,982 (-3.6%), from €55,292 to €53,310
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 | €81,062 | €87,971 | +€6,910 | +8.5% |
| Fixed assets | 21/28 | €2,825 | €3,530 | +€705 | +24.9% |
| Intangible fixed assets | 21 | €170 | €0 | -€170 | -100.0% |
| Tangible fixed assets | 22/27 | €2,630 | €3,505 | +€875 | +33.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,630 | €3,505 | +€875 | +33.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €78,236 | €84,441 | +€6,205 | +7.9% |
| Amounts receivable within one year | 40/41 | €13,509 | €18,354 | +€4,845 | +35.9% |
| Trade receivables | 40 | €11,283 | €15,139 | +€3,856 | +34.2% |
| Other amounts receivable | 41 | €2,226 | €3,216 | +€989 | +44.4% |
| Cash at bank and in hand | 54/58 | €64,682 | €66,087 | +€1,405 | +2.2% |
| Deferred charges and accrued income | 490/1 | €45 | €0 | -€45 | -100.0% |
| Total equity and liabilities | 10/49 | €81,062 | €87,971 | +€6,910 | +8.5% |
| Equity | 10/15 | €44,055 | €82,205 | +€38,150 | +86.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,455 | €63,605 | +€38,150 | +149.9% |
| Amounts payable | 17/49 | €37,007 | €5,766 | -€31,241 | -84.4% |
| Amounts payable within one year | 42/48 | €37,007 | €5,766 | -€31,241 | -84.4% |
| Trade debts | 44 | €102 | €907 | +€805 | +786.7% |
| Suppliers | 440/4 | €102 | €907 | +€805 | +786.7% |
| Taxes, remuneration and social security | 45 | €7,493 | €4,859 | -€2,634 | -35.1% |
| Taxes | 450/3 | €7,493 | €4,859 | -€2,634 | -35.1% |
| Other amounts payable | 47/48 | €29,412 | €0 | -€29,412 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,420 | €1,376 | -€44 | -3.1% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €55,292 | €53,310 | -€1,982 | -3.6% |
| Operating profit (loss) | 9901 | €53,421 | €51,468 | -€1,952 | -3.7% |
| Financial income | 75/76B | €0 | €17 | +€17 | +16870.0% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +16870.0% |
| Financial charges | 65/66B | €176 | €171 | -€6 | -3.3% |
| Recurring financial charges | 65 | €176 | €171 | -€6 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €53,245 | €51,315 | -€1,930 | -3.6% |
| Income taxes | 67/77 | €13,614 | €13,164 | -€449 | -3.3% |
| Profit (loss) for the period | 9904 | €39,631 | €38,150 | -€1,480 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,631 | €38,150 | -€1,480 | -3.7% |
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 3 October 2026 via checked.be.