UTOPIA: 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.
UTOPIA
Largest movements
- Formation expenses -€967
no longer reported in 2025 (was €967)
- Deferred charges and accrued income +€682
up €682 (+624.0%), from €109 to €792
- Receivables within one year -€419
no longer reported in 2025 (was €419)
- Cash +€180
up €180 (+330.3%), from €54 to €234
mainly Accrued charges and deferred income (+€1,419) and Investment in fixed assets (net) (+€967)
- Profit (loss) carried forward -€2,789
down €2,789 (-10.4%), from -€26,776 to -€29,565
- Accrued charges and deferred income +€1,419
new in 2025: €1,419
- Trade debts +€846
new in 2025: €846
- Gross operating margin +€21,298
up €21,298 (+88.7%), from -€24,012 to -€2,715
- Purchases and services +€2,628
new in 2025: €2,628
- Staff costs -€1,511
no longer reported in 2025 (was €1,511)
- Depreciation -€1,119
no longer reported in 2025 (was €1,119)
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 | €1,550 | €1,026 | -€524 | -33.8% |
| Formation expenses | 20 | €967 | - | -€967 | |
| Current assets | 29/58 | €582 | €1,026 | +€444 | +76.2% |
| Amounts receivable within one year | 40/41 | €419 | - | -€419 | |
| Other amounts receivable | 41 | €419 | - | -€419 | |
| Cash at bank and in hand | 54/58 | €54 | €234 | +€180 | +330.3% |
| Deferred charges and accrued income | 490/1 | €109 | €792 | +€682 | +624.0% |
| Total equity and liabilities | 10/49 | €1,550 | €1,026 | -€524 | -33.8% |
| Equity | 10/15 | -€11,776 | -€14,565 | -€2,789 | -23.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,776 | -€29,565 | -€2,789 | -10.4% |
| Amounts payable | 17/49 | €13,325 | €15,591 | +€2,266 | +17.0% |
| Amounts payable within one year | 42/48 | €13,325 | €14,172 | +€846 | +6.4% |
| Trade debts | 44 | - | €846 | +€846 | |
| Suppliers | 440/4 | - | €846 | +€846 | |
| Other amounts payable | 47/48 | €13,325 | €13,325 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,419 | +€1,419 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,628 | +€2,628 | |
| Remuneration, social security and pensions | 62 | €1,511 | - | -€1,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | - | -€1,119 | |
| Other operating charges | 640/8 | €100 | €118 | +€18 | +18.0% |
| Gross operating margin | 9900 | -€24,012 | -€2,715 | +€21,298 | +88.7% |
| Operating profit (loss) | 9901 | -€26,742 | -€2,833 | +€23,910 | +89.4% |
| Financial charges | 65/66B | €33 | -€44 | -€77 | |
| Recurring financial charges | 65 | €33 | -€44 | -€77 | |
| Profit (loss) for the period before taxes | 9903 | -€26,776 | -€2,789 | +€23,986 | +89.6% |
| Profit (loss) for the period | 9904 | -€26,776 | -€2,789 | +€23,986 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,776 | -€2,789 | +€23,986 | +89.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.