UPTOMIC: 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.
UPTOMIC
Largest movements
- Cash -€93,827
down €93,827 (-97.1%), from €96,629 to €2,802
mainly Net result for the year (-€287,906) and Trade debts (-€1,454)
- Intangible fixed assets -€4,158
down €4,158 (-26.4%), from €15,748 to €11,590
- Profit (loss) carried forward -€287,906
down €287,906 (-88.9%), from -€323,878 to -€611,784
- Other debts +€189,775
up €189,775 (+44.4%), from €427,370 to €617,146
- Trade debts -€1,454
down €1,454 (-14.8%), from €9,840 to €8,386
- Gross operating margin -€10,019
down €10,019 (-3.7%), from -€272,366 to -€282,386
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 | €116,333 | €16,748 | -€99,585 | -85.6% |
| Fixed assets | 21/28 | €18,945 | €13,713 | -€5,231 | -27.6% |
| Intangible fixed assets | 21 | €15,748 | €11,590 | -€4,158 | -26.4% |
| Tangible fixed assets | 22/27 | €3,035 | €1,962 | -€1,073 | -35.4% |
| Plant, machinery and equipment | 23 | €3,035 | €1,962 | -€1,073 | -35.4% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €97,388 | €3,034 | -€94,354 | -96.9% |
| Amounts receivable within one year | 40/41 | €759 | €232 | -€527 | -69.4% |
| Other amounts receivable | 41 | €759 | €232 | -€527 | -69.4% |
| Cash at bank and in hand | 54/58 | €96,629 | €2,802 | -€93,827 | -97.1% |
| Total equity and liabilities | 10/49 | €116,333 | €16,748 | -€99,585 | -85.6% |
| Equity | 10/15 | -€320,878 | -€608,784 | -€287,906 | -89.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€323,878 | -€611,784 | -€287,906 | -88.9% |
| Amounts payable | 17/49 | €437,210 | €625,532 | +€188,321 | +43.1% |
| Amounts payable within one year | 42/48 | €437,210 | €625,532 | +€188,321 | +43.1% |
| Trade debts | 44 | €9,840 | €8,386 | -€1,454 | -14.8% |
| Suppliers | 440/4 | €9,840 | €8,386 | -€1,454 | -14.8% |
| Other amounts payable | 47/48 | €427,370 | €617,146 | +€189,775 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €5,231 | +€990 | +23.3% |
| Gross operating margin | 9900 | -€272,366 | -€282,386 | -€10,019 | -3.7% |
| Operating profit (loss) | 9901 | -€276,608 | -€287,617 | -€11,009 | -4.0% |
| Financial charges | 65/66B | €306 | €289 | -€17 | -5.5% |
| Recurring financial charges | 65 | €306 | €289 | -€17 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€276,914 | -€287,906 | -€10,992 | -4.0% |
| Profit (loss) for the period | 9904 | -€276,914 | -€287,906 | -€10,992 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€276,914 | -€287,906 | -€10,992 | -4.0% |
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 26 October 2026 via checked.be.