UpTimize: 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.
UpTimize
Largest movements
- Cash -€36,545
down €36,545 (-23.6%), from €155,148 to €118,603
mainly Other debts (-€30,620) and Tax, wage and social debts (-€22,127)
- Receivables within one year +€13,973
up €13,973 (+15.8%), from €88,487 to €102,460
of which Trade receivables: +€13,215
- Tangible fixed assets -€11,879
down €11,879 (-25.0%), from €47,593 to €35,714
- Deferred charges and accrued income +€11,138
up €11,138 (+119.2%), from €9,346 to €20,485
- Profit (loss) carried forward +€31,283
up €31,283 (+58.7%), from €53,301 to €84,584
- Other debts -€30,620
down €30,620 (-24.8%), from €123,265 to €92,645
- Tax, wage and social debts -€22,127
down €22,127 (-46.0%), from €48,124 to €25,997
- Accrued charges and deferred income -€8,000
down €8,000 (-12.3%), from €65,000 to €57,000
- Trade debts +€6,151
up €6,151 (+104.5%), from €5,885 to €12,035
- Gross operating margin -€13,553
down €13,553 (-18.5%), from €73,395 to €59,841
- Depreciation +€4,814
up €4,814 (+68.1%), from €7,066 to €11,879
- Financial charges -€3,090
down €3,090 (-95.2%), from €3,246 to €156
- Taxes +€753
up €753 (+5.6%), from €13,434 to €14,187
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 | €300,575 | €277,261 | -€23,314 | -7.8% |
| Fixed assets | 21/28 | €47,593 | €35,714 | -€11,879 | -25.0% |
| Tangible fixed assets | 22/27 | €47,593 | €35,714 | -€11,879 | -25.0% |
| Furniture and vehicles | 24 | €47,593 | €35,714 | -€11,879 | -25.0% |
| Current assets | 29/58 | €252,982 | €241,547 | -€11,435 | -4.5% |
| Amounts receivable within one year | 40/41 | €88,487 | €102,460 | +€13,973 | +15.8% |
| Trade receivables | 40 | €88,421 | €101,635 | +€13,215 | +14.9% |
| Other amounts receivable | 41 | €66 | €824 | +€758 | +1142.0% |
| Cash at bank and in hand | 54/58 | €155,148 | €118,603 | -€36,545 | -23.6% |
| Deferred charges and accrued income | 490/1 | €9,346 | €20,485 | +€11,138 | +119.2% |
| Total equity and liabilities | 10/49 | €300,575 | €277,261 | -€23,314 | -7.8% |
| Equity | 10/15 | €58,301 | €89,584 | +€31,283 | +53.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,301 | €84,584 | +€31,283 | +58.7% |
| Amounts payable | 17/49 | €242,273 | €187,677 | -€54,596 | -22.5% |
| Amounts payable within one year | 42/48 | €177,273 | €130,677 | -€46,596 | -26.3% |
| Trade debts | 44 | €5,885 | €12,035 | +€6,151 | +104.5% |
| Suppliers | 440/4 | €5,885 | €12,035 | +€6,151 | +104.5% |
| Taxes, remuneration and social security | 45 | €48,124 | €25,997 | -€22,127 | -46.0% |
| Taxes | 450/3 | €48,124 | €25,997 | -€22,127 | -46.0% |
| Other amounts payable | 47/48 | €123,265 | €92,645 | -€30,620 | -24.8% |
| Accrued charges and deferred income | 492/3 | €65,000 | €57,000 | -€8,000 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,066 | €11,879 | +€4,814 | +68.1% |
| Other operating charges | 640/8 | €968 | €591 | -€377 | -39.0% |
| Non-recurring operating charges | 66A | €85 | €80 | -€5 | -5.9% |
| Gross operating margin | 9900 | €73,395 | €59,841 | -€13,553 | -18.5% |
| Operating profit (loss) | 9901 | €65,276 | €47,291 | -€17,985 | -27.6% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €3,246 | €156 | -€3,090 | -95.2% |
| Recurring financial charges | 65 | €3,246 | €156 | -€3,090 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €62,068 | €47,135 | -€14,932 | -24.1% |
| Income taxes | 67/77 | €13,434 | €14,187 | +€753 | +5.6% |
| Profit (loss) for the period | 9904 | €48,634 | €32,949 | -€15,685 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,634 | €32,949 | -€15,685 | -32.3% |
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 29 September 2026 via checked.be.