UpTown Studios: 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.
UpTown Studios
Largest movements
- Receivables within one year -€81,460
down €81,460 (-84.4%), from €96,482 to €15,022
of which Other amounts receivable: -€69,966
- Deferred charges and accrued income +€52,020
new in 2025: €52,020
- Tangible fixed assets +€5,223
up €5,223 (+32.9%), from €15,875 to €21,098
of which Other tangible fixed assets: +€5,549
- Financial fixed assets -€1,650
down €1,650 (-100.0%), from €1,650 to €0
- Trade debts -€45,485
down €45,485 (-84.4%), from €53,886 to €8,401
- Reserves +€32,177
up €32,177 (+318.8%), from €10,092 to €42,269
- Accrued charges and deferred income -€25,537
down €25,537 (-83.6%), from €30,546 to €5,009
- Current portion of long-term debt +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€2,208
up €2,208 (+218.8%), from €1,009 to €3,218
- Gross operating margin +€33,224
up €33,224 (+166.1%), from €20,000 to €53,224
- Taxes +€7,904
up €7,904 (+783.2%), from €1,009 to €8,913
- Other operating charges +€3,839
up €3,839 (+673.3%), from €570 to €4,410
- Depreciation +€1,229
up €1,229 (+30.4%), from €4,043 to €5,272
- Financial charges +€1,162
up €1,162 (+80.2%), from €1,448 to €2,610
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 | €116,635 | €90,243 | -€26,392 | -22.6% |
| Fixed assets | 21/28 | €17,525 | €21,098 | +€3,573 | +20.4% |
| Tangible fixed assets | 22/27 | €15,875 | €21,098 | +€5,223 | +32.9% |
| Plant, machinery and equipment | 23 | €9,540 | €9,837 | +€297 | +3.1% |
| Furniture and vehicles | 24 | €6,335 | €5,712 | -€623 | -9.8% |
| Other tangible fixed assets | 26 | - | €5,549 | +€5,549 | |
| Financial fixed assets | 28 | €1,650 | €0 | -€1,650 | -100.0% |
| Current assets | 29/58 | €99,111 | €69,146 | -€29,965 | -30.2% |
| Amounts receivable within one year | 40/41 | €96,482 | €15,022 | -€81,460 | -84.4% |
| Trade receivables | 40 | €16,799 | €5,305 | -€11,494 | -68.4% |
| Other amounts receivable | 41 | €79,683 | €9,717 | -€69,966 | -87.8% |
| Cash at bank and in hand | 54/58 | €2,628 | €2,104 | -€525 | -20.0% |
| Deferred charges and accrued income | 490/1 | - | €52,020 | +€52,020 | |
| Total equity and liabilities | 10/49 | €116,635 | €90,243 | -€26,392 | -22.6% |
| Equity | 10/15 | €31,194 | €63,371 | +€32,177 | +103.2% |
| Contributions | 10/11 | €20,700 | €20,700 | = | 0.0% |
| Reserves | 13 | €10,092 | €42,269 | +€32,177 | +318.8% |
| Distributable reserves | 133 | €10,092 | €42,269 | +€32,177 | +318.8% |
| Profit (loss) carried forward | 14 | €402 | €402 | = | 0.0% |
| Amounts payable | 17/49 | €85,442 | €26,873 | -€58,569 | -68.5% |
| Amounts payable within one year | 42/48 | €54,895 | €21,863 | -€33,032 | -60.2% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €53,886 | €8,401 | -€45,485 | -84.4% |
| Suppliers | 440/4 | €53,886 | €8,401 | -€45,485 | -84.4% |
| Taxes, remuneration and social security | 45 | €1,009 | €3,218 | +€2,208 | +218.8% |
| Taxes | 450/3 | €1,009 | €3,218 | +€2,208 | +218.8% |
| Other amounts payable | 47/48 | - | €245 | +€245 | |
| Accrued charges and deferred income | 492/3 | €30,546 | €5,009 | -€25,537 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,043 | €5,272 | +€1,229 | +30.4% |
| Other operating charges | 640/8 | €570 | €4,410 | +€3,839 | +673.3% |
| Gross operating margin | 9900 | €20,000 | €53,224 | +€33,224 | +166.1% |
| Operating profit (loss) | 9901 | €15,387 | €43,543 | +€28,156 | +183.0% |
| Financial income | 75/76B | €825 | €157 | -€668 | -81.0% |
| Recurring financial income | 75 | €825 | €157 | -€668 | -81.0% |
| Financial charges | 65/66B | €1,448 | €2,610 | +€1,162 | +80.2% |
| Recurring financial charges | 65 | €1,448 | €2,610 | +€1,162 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €14,763 | €41,089 | +€26,326 | +178.3% |
| Income taxes | 67/77 | €1,009 | €8,913 | +€7,904 | +783.2% |
| Profit (loss) for the period | 9904 | €13,754 | €32,177 | +€18,423 | +133.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,754 | €32,177 | +€18,423 | +133.9% |
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 2 October 2026 via checked.be.