URBAN TOP: 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.
URBAN TOP
Largest movements
- Cash -€26,925
down €26,925 (-21.0%), from €128,155 to €101,230
mainly Contributions, distributions and other (-€20,000) and Other debts (-€17,929)
- Receivables within one year +€16,230
up €16,230 (+320%), from €5,076 to €21,306
of which Trade receivables: +€12,633
- Tangible fixed assets -€3,671
down €3,671 (-24.9%), from €14,736 to €11,065
of which Furniture and vehicles: -€2,604
- Other debts -€17,929
down €17,929 (-51.3%), from €34,929 to €17,000
- Tax, wage and social debts +€5,758
up €5,758 (+43.5%), from €13,223 to €18,981
- Trade debts -€5,393
down €5,393 (-88.6%), from €6,085 to €692
- Reserves +€4,545
up €4,545 (+244%), from €1,860 to €6,405
of which Distributable reserves: +€4,545
- Current portion of long-term debt -€1,730
no longer reported in 2025 (was €1,730)
- Purchases and services -€32,348
down €32,348 (-51.8%), from €62,473 to €30,125
- Gross operating margin -€13,457
down €13,457 (-25.2%), from €53,482 to €40,025
- Taxes -€4,617
down €4,617 (-31.0%), from €14,893 to €10,276
- Depreciation +€2,840
up €2,840 (+213%), from €1,335 to €4,175
- Staff costs -€1,382
down €1,382 (-100%), from €1,382 to €0
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 | €150,951 | €136,591 | -€14,360 | -9.5% |
| Fixed assets | 21/28 | €14,736 | €11,065 | -€3,671 | -24.9% |
| Tangible fixed assets | 22/27 | €14,736 | €11,065 | -€3,671 | -24.9% |
| Furniture and vehicles | 24 | €8,475 | €5,871 | -€2,604 | -30.7% |
| Other tangible fixed assets | 26 | €6,262 | €5,194 | -€1,067 | -17.0% |
| Current assets | 29/58 | €136,214 | €125,526 | -€10,689 | -7.8% |
| Amounts receivable within one year | 40/41 | €5,076 | €21,306 | +€16,230 | +320% |
| Trade receivables | 40 | €5,076 | €17,708 | +€12,633 | +249% |
| Other amounts receivable | 41 | €0 | €3,597 | +€3,597 | |
| Cash at bank and in hand | 54/58 | €128,155 | €101,230 | -€26,925 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,984 | €2,990 | +€6 | +0.2% |
| Total equity and liabilities | 10/49 | €150,951 | €136,591 | -€14,360 | -9.5% |
| Equity | 10/15 | €94,983 | €99,918 | +€4,935 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,405 | +€4,545 | +244% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €4,545 | +€4,545 | |
| Profit (loss) carried forward | 14 | €74,523 | €74,912 | +€389 | +0.5% |
| Amounts payable | 17/49 | €55,968 | €36,673 | -€19,295 | -34.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,968 | €36,673 | -€19,295 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €1,730 | - | -€1,730 | |
| Trade debts | 44 | €6,085 | €692 | -€5,393 | -88.6% |
| Suppliers | 440/4 | €6,085 | €692 | -€5,393 | -88.6% |
| Taxes, remuneration and social security | 45 | €13,223 | €18,981 | +€5,758 | +43.5% |
| Taxes | 450/3 | €13,223 | €18,981 | +€5,758 | +43.5% |
| Other amounts payable | 47/48 | €34,929 | €17,000 | -€17,929 | -51.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,473 | €30,125 | -€32,348 | -51.8% |
| Remuneration, social security and pensions | 62 | €1,382 | €0 | -€1,382 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €4,175 | +€2,840 | +213% |
| Other operating charges | 640/8 | €1,170 | €1,815 | +€645 | +55.1% |
| Gross operating margin | 9900 | €53,482 | €40,025 | -€13,457 | -25.2% |
| Operating profit (loss) | 9901 | €49,595 | €34,036 | -€15,559 | -31.4% |
| Financial income | 75/76B | €272 | €1,267 | +€995 | +366% |
| Recurring financial income | 75 | €272 | €1,267 | +€995 | +366% |
| Financial charges | 65/66B | €125 | €92 | -€33 | -26.1% |
| Recurring financial charges | 65 | €125 | €92 | -€33 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €49,742 | €35,211 | -€14,531 | -29.2% |
| Income taxes | 67/77 | €14,893 | €10,276 | -€4,617 | -31.0% |
| Profit (loss) for the period | 9904 | €34,849 | €24,935 | -€9,914 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,849 | €24,935 | -€9,914 | -28.4% |
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 13 October 2026 via checked.be.