Upsight.E: 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.
Upsight.E
Largest movements
- Receivables within one year +€12,071
up €12,071 (+116.0%), from €10,409 to €22,480
of which Trade receivables: +€12,905
- Cash +€7,670
up €7,670 (+7.8%), from €98,476 to €106,146
mainly Net result for the year (+€23,503) and Depreciation (+€1,019)
- Reserves +€23,503
up €23,503 (+24.8%), from €94,837 to €118,340
- Tax, wage and social debts -€4,659
down €4,659 (-27.8%), from €16,752 to €12,094
- Gross operating margin +€7,009
up €7,009 (+23.8%), from €29,452 to €36,462
- Taxes +€4,492
up €4,492 (+75.1%), from €5,977 to €10,469
- Financial charges -€653
down €653 (-36.3%), from €1,802 to €1,148
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 | €113,888 | €133,663 | +€19,775 | +17.4% |
| Fixed assets | 21/28 | €3,633 | €2,614 | -€1,019 | -28.1% |
| Tangible fixed assets | 22/27 | €3,633 | €2,614 | -€1,019 | -28.1% |
| Plant, machinery and equipment | 23 | €1,785 | €962 | -€823 | -46.1% |
| Furniture and vehicles | 24 | €1,848 | €1,652 | -€196 | -10.6% |
| Current assets | 29/58 | €110,255 | €131,049 | +€20,794 | +18.9% |
| Amounts receivable within one year | 40/41 | €10,409 | €22,480 | +€12,071 | +116.0% |
| Trade receivables | 40 | €1,605 | €14,510 | +€12,905 | +804.1% |
| Other amounts receivable | 41 | €8,804 | €7,970 | -€834 | -9.5% |
| Cash at bank and in hand | 54/58 | €98,476 | €106,146 | +€7,670 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,370 | €2,423 | +€1,053 | +76.9% |
| Total equity and liabilities | 10/49 | €113,888 | €133,663 | +€19,775 | +17.4% |
| Equity | 10/15 | €96,837 | €120,340 | +€23,503 | +24.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €94,837 | €118,340 | +€23,503 | +24.8% |
| Distributable reserves | 133 | €94,837 | €118,340 | +€23,503 | +24.8% |
| Amounts payable | 17/49 | €17,051 | €13,323 | -€3,728 | -21.9% |
| Amounts payable within one year | 42/48 | €17,051 | €13,323 | -€3,728 | -21.9% |
| Trade debts | 44 | €299 | €1,229 | +€930 | +311.5% |
| Suppliers | 440/4 | €299 | €1,229 | +€930 | +311.5% |
| Taxes, remuneration and social security | 45 | €16,752 | €12,094 | -€4,659 | -27.8% |
| Taxes | 450/3 | €16,752 | €12,094 | -€4,659 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €1,019 | +€321 | +46.1% |
| Other operating charges | 640/8 | €523 | €523 | +€0 | 0.0% |
| Gross operating margin | 9900 | €29,452 | €36,462 | +€7,009 | +23.8% |
| Operating profit (loss) | 9901 | €28,232 | €34,920 | +€6,688 | +23.7% |
| Financial income | 75/76B | €105 | €201 | +€95 | +90.1% |
| Recurring financial income | 75 | €105 | €201 | +€95 | +90.1% |
| Financial charges | 65/66B | €1,802 | €1,148 | -€653 | -36.3% |
| Recurring financial charges | 65 | €1,802 | €1,148 | -€653 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €26,536 | €33,972 | +€7,436 | +28.0% |
| Income taxes | 67/77 | €5,977 | €10,469 | +€4,492 | +75.1% |
| Profit (loss) for the period | 9904 | €20,558 | €23,503 | +€2,945 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,558 | €23,503 | +€2,945 | +14.3% |
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.