UpSteam Services: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
UpSteam Services
Largest movements
- Receivables within one year -€14,468
down €14,468 (-37.2%), from €38,893 to €24,425
- Cash -€12,285
down €12,285 (-58.2%), from €21,094 to €8,809
mainly Trade debts (-€25,135) and Tax, wage and social debts (-€4,991)
- Financial fixed assets +€1,200
new in 2025: €1,200
- Trade debts -€25,135
down €25,135 (-41.7%), from €60,320 to €35,185
- Tax, wage and social debts -€4,991
down €4,991 (-35.7%), from €13,986 to €8,995
of which Taxes: -€7,704
- Other debts +€4,038
up €4,038 (+34.3%), from €11,767 to €15,805
- Profit (loss) carried forward +€725
up €725 (+2.0%), from -€36,086 to -€35,361
- Gross operating margin +€53,665
up €53,665, from -€31,209 to €22,456
- Staff costs +€21,431
new in 2025: €21,431
- Depreciation -€4,739
no longer reported in 2025 (was €4,739)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,987 | €34,624 | -€25,363 | -42.3% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €59,987 | €33,424 | -€26,563 | -44.3% |
| Amounts receivable within one year | 40/41 | €38,893 | €24,425 | -€14,468 | -37.2% |
| Trade receivables | 40 | €38,893 | €24,425 | -€14,468 | -37.2% |
| Cash at bank and in hand | 54/58 | €21,094 | €8,809 | -€12,285 | -58.2% |
| Deferred charges and accrued income | 490/1 | - | €190 | +€190 | |
| Total equity and liabilities | 10/49 | €59,987 | €34,624 | -€25,363 | -42.3% |
| Equity | 10/15 | -€26,086 | -€25,361 | +€725 | +2.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,086 | -€35,361 | +€725 | +2.0% |
| Amounts payable | 17/49 | €86,073 | €59,985 | -€26,088 | -30.3% |
| Amounts payable within one year | 42/48 | €86,073 | €59,985 | -€26,088 | -30.3% |
| Trade debts | 44 | €60,320 | €35,185 | -€25,135 | -41.7% |
| Suppliers | 440/4 | €60,320 | €35,185 | -€25,135 | -41.7% |
| Taxes, remuneration and social security | 45 | €13,986 | €8,995 | -€4,991 | -35.7% |
| Taxes | 450/3 | €13,986 | €6,282 | -€7,704 | -55.1% |
| Remuneration and social security | 454/9 | - | €2,714 | +€2,714 | |
| Other amounts payable | 47/48 | €11,767 | €15,805 | +€4,038 | +34.3% |
| Remuneration, social security and pensions | 62 | - | €21,431 | +€21,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,739 | - | -€4,739 | |
| Other operating charges | 640/8 | €101 | €66 | -€35 | -35.0% |
| Gross operating margin | 9900 | -€31,209 | €22,456 | +€53,665 | |
| Operating profit (loss) | 9901 | -€36,049 | €959 | +€37,008 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €37 | €238 | +€201 | +544% |
| Recurring financial charges | 65 | €37 | €238 | +€201 | +544% |
| Profit (loss) for the period before taxes | 9903 | -€36,086 | €724 | +€36,810 | |
| Profit (loss) for the period | 9904 | -€36,086 | €724 | +€36,810 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,086 | €724 | +€36,810 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.