UPTALENT: 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.
UPTALENT
Largest movements
- Current investments +€19,216
new in 2025: €19,216
- Receivables within one year +€17,114
up €17,114 (+376%), from €4,549 to €21,663
of which Trade receivables: +€19,842
- Tangible fixed assets -€11,728
down €11,728 (-16.0%), from €73,506 to €61,779
of which Furniture and vehicles: -€9,715
- Cash -€8,868
no longer reported in 2025 (was €8,868)
mainly Current investments (-€19,216) and Contributions, distributions and other (-€17,600)
- Other debts +€21,594
new in 2025: €21,594
- Profit (loss) carried forward -€18,719
down €18,719 (-38.0%), from €49,282 to €30,564
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€7,374
up €7,374 (+467%), from €1,579 to €8,952
- Debts after one year -€6,755
down €6,755 (-30.4%), from €22,186 to €15,431
- Gross operating margin -€10,875
down €10,875 (-26.7%), from €40,696 to €29,820
- Other operating charges -€4,870
down €4,870 (-85.6%), from €5,690 to €821
- Write-downs -€1,159
down €1,159, from €994 to -€165
- Taxes +€775
up €775 (+18.2%), from €4,252 to €5,027
- Depreciation -€410
down €410 (-3.4%), from €12,137 to €11,728
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 | €87,141 | €103,454 | +€16,314 | +18.7% |
| Fixed assets | 21/28 | €73,506 | €61,779 | -€11,728 | -16.0% |
| Tangible fixed assets | 22/27 | €73,506 | €61,779 | -€11,728 | -16.0% |
| Land and buildings | 22 | €33,645 | €31,977 | -€1,669 | -5.0% |
| Plant, machinery and equipment | 23 | €1,418 | €1,074 | -€344 | -24.3% |
| Furniture and vehicles | 24 | €38,442 | €28,728 | -€9,715 | -25.3% |
| Current assets | 29/58 | €13,634 | €41,676 | +€28,041 | +206% |
| Amounts receivable within one year | 40/41 | €4,549 | €21,663 | +€17,114 | +376% |
| Trade receivables | 40 | €710 | €20,552 | +€19,842 | +2,795% |
| Other amounts receivable | 41 | €3,839 | €1,110 | -€2,729 | -71.1% |
| Current investments | 50/53 | - | €19,216 | +€19,216 | |
| Cash at bank and in hand | 54/58 | €8,868 | - | -€8,868 | |
| Deferred charges and accrued income | 490/1 | €218 | €797 | +€579 | +266% |
| Total equity and liabilities | 10/49 | €87,141 | €103,454 | +€16,314 | +18.7% |
| Equity | 10/15 | €55,482 | €49,164 | -€6,319 | -11.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | €49,282 | €30,564 | -€18,719 | -38.0% |
| Amounts payable | 17/49 | €31,658 | €54,291 | +€22,632 | +71.5% |
| Amounts payable after more than one year | 17 | €22,186 | €15,431 | -€6,755 | -30.4% |
| Financial debts | 170/4 | €22,186 | €15,431 | -€6,755 | -30.4% |
| Amounts payable within one year | 42/48 | €9,473 | €38,860 | +€29,387 | +310% |
| Current portion of amounts payable after more than one year | 42 | €6,534 | €6,755 | +€221 | +3.4% |
| Financial debts | 43 | €394 | €1,559 | +€1,165 | +296% |
| Credit institutions | 430/8 | €394 | €1,559 | +€1,165 | +296% |
| Trade debts | 44 | €966 | - | -€966 | |
| Suppliers | 440/4 | €966 | - | -€966 | |
| Taxes, remuneration and social security | 45 | €1,579 | €8,952 | +€7,374 | +467% |
| Taxes | 450/3 | €1,579 | €8,952 | +€7,374 | +467% |
| Other amounts payable | 47/48 | - | €21,594 | +€21,594 | |
| Non-recurring operating income | 76A | €14,959 | - | -€14,959 | |
| Remuneration, social security and pensions | 62 | €171 | €41 | -€130 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,137 | €11,728 | -€410 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €994 | -€165 | -€1,159 | |
| Other operating charges | 640/8 | €5,690 | €821 | -€4,870 | -85.6% |
| Gross operating margin | 9900 | €40,696 | €29,820 | -€10,875 | -26.7% |
| Operating profit (loss) | 9901 | €21,704 | €17,396 | -€4,307 | -19.8% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Non-recurring financial income | 76B | €18 | - | -€18 | |
| Financial charges | 65/66B | €1,322 | €1,089 | -€234 | -17.7% |
| Recurring financial charges | 65 | €1,322 | €1,089 | -€234 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €20,399 | €16,308 | -€4,091 | -20.1% |
| Income taxes | 67/77 | €4,252 | €5,027 | +€775 | +18.2% |
| Profit (loss) for the period | 9904 | €16,147 | €11,281 | -€4,866 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,147 | €11,281 | -€4,866 | -30.1% |
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 18 October 2026 via checked.be.