UPSTREAM ENTERTAINMENT: 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.
UPSTREAM ENTERTAINMENT
Largest movements
- Receivables within one year -€10,254
down €10,254 (-37.4%), from €27,414 to €17,160
of which Trade receivables: -€10,520
- Cash +€7,147
up €7,147 (+33.1%), from €21,612 to €28,760
mainly Receivables within one year (+€10,254) and Tax, wage and social debts (+€1,999)
- Deferred charges and accrued income +€2,256
up €2,256 (+571%), from €395 to €2,651
- Other debts -€5,377
down €5,377 (-99.4%), from €5,409 to €33
- Tax, wage and social debts +€1,999
up €1,999 (+42.3%), from €4,730 to €6,729
- Trade debts +€1,357
up €1,357 (+53.5%), from €2,535 to €3,892
- Profit (loss) carried forward +€669
up €669 (+83.2%), from €805 to €1,474
- Gross operating margin +€994
up €994 (+45.5%), from €2,185 to €3,179
- Taxes +€128
up €128 (+10.5%), from €1,228 to €1,356
- Financial charges +€115
up €115 (+47.8%), from €240 to €355
- Financial income -€93
down €93 (-47.5%), from €196 to €103
- Depreciation +€35
up €35 (+7.6%), from €466 to €501
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.
Derived cash bridge
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 | €50,789 | €49,438 | -€1,351 | -2.7% |
| Fixed assets | 21/28 | €1,368 | €867 | -€501 | -36.6% |
| Tangible fixed assets | 22/27 | €1,368 | €867 | -€501 | -36.6% |
| Furniture and vehicles | 24 | €1,368 | €867 | -€501 | -36.6% |
| Current assets | 29/58 | €49,421 | €48,571 | -€850 | -1.7% |
| Amounts receivable within one year | 40/41 | €27,414 | €17,160 | -€10,254 | -37.4% |
| Trade receivables | 40 | €23,020 | €12,500 | -€10,520 | -45.7% |
| Other amounts receivable | 41 | €4,394 | €4,660 | +€266 | +6.1% |
| Cash at bank and in hand | 54/58 | €21,612 | €28,760 | +€7,147 | +33.1% |
| Deferred charges and accrued income | 490/1 | €395 | €2,651 | +€2,256 | +571% |
| Total equity and liabilities | 10/49 | €50,789 | €49,438 | -€1,351 | -2.7% |
| Equity | 10/15 | €38,115 | €38,784 | +€669 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,710 | €18,710 | = | 0.0% |
| Distributable reserves | 133 | €18,710 | €18,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | €805 | €1,474 | +€669 | +83.2% |
| Amounts payable | 17/49 | €12,675 | €10,654 | -€2,021 | -15.9% |
| Amounts payable within one year | 42/48 | €12,675 | €10,654 | -€2,021 | -15.9% |
| Trade debts | 44 | €2,535 | €3,892 | +€1,357 | +53.5% |
| Suppliers | 440/4 | €2,535 | €3,892 | +€1,357 | +53.5% |
| Taxes, remuneration and social security | 45 | €4,730 | €6,729 | +€1,999 | +42.3% |
| Taxes | 450/3 | €4,730 | €6,729 | +€1,999 | +42.3% |
| Other amounts payable | 47/48 | €5,409 | €33 | -€5,377 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €501 | +€35 | +7.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,185 | €3,179 | +€994 | +45.5% |
| Operating profit (loss) | 9901 | €1,331 | €2,278 | +€946 | +71.1% |
| Financial income | 75/76B | €196 | €103 | -€93 | -47.5% |
| Recurring financial income | 75 | €196 | €103 | -€93 | -47.5% |
| Financial charges | 65/66B | €240 | €355 | +€115 | +47.8% |
| Recurring financial charges | 65 | €240 | €355 | +€115 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €1,287 | €2,026 | +€738 | +57.4% |
| Income taxes | 67/77 | €1,228 | €1,356 | +€128 | +10.5% |
| Profit (loss) for the period | 9904 | €59 | €669 | +€610 | +1,027% |
| Profit (loss) for the period to be appropriated | 9905 | €59 | €669 | +€610 | +1,027% |
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 17 October 2026 via checked.be.