Utopia Legis: 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 Legis
Largest movements
- Cash -€32,638
down €32,638 (-90.9%), from €35,909 to €3,270
mainly Contributions, distributions and other (-€29,000) and Other debts (-€25,838)
- Deferred charges and accrued income +€4,352
up €4,352 (+173.6%), from €2,507 to €6,859
- Other debts -€25,838
down €25,838 (-97.5%), from €26,510 to €671
- Trade debts -€1,368
down €1,368 (-80.7%), from €1,696 to €328
- Tax, wage and social debts -€1,241
down €1,241 (-15.9%), from €7,810 to €6,569
- Gross operating margin +€8,624
up €8,624 (+25.7%), from €33,554 to €42,179
- Taxes +€3,715
up €3,715 (+44.9%), from €8,269 to €11,983
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 | €38,416 | €10,129 | -€28,287 | -73.6% |
| Current assets | 29/58 | €38,416 | €10,129 | -€28,287 | -73.6% |
| Cash at bank and in hand | 54/58 | €35,909 | €3,270 | -€32,638 | -90.9% |
| Deferred charges and accrued income | 490/1 | €2,507 | €6,859 | +€4,352 | +173.6% |
| Total equity and liabilities | 10/49 | €38,416 | €10,129 | -€28,287 | -73.6% |
| Equity | 10/15 | €2,400 | €2,400 | = | 0.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,016 | €7,729 | -€28,287 | -78.5% |
| Amounts payable within one year | 42/48 | €36,016 | €7,568 | -€28,448 | -79.0% |
| Trade debts | 44 | €1,696 | €328 | -€1,368 | -80.7% |
| Suppliers | 440/4 | €1,696 | €328 | -€1,368 | -80.7% |
| Taxes, remuneration and social security | 45 | €7,810 | €6,569 | -€1,241 | -15.9% |
| Taxes | 450/3 | €7,810 | €6,569 | -€1,241 | -15.9% |
| Other amounts payable | 47/48 | €26,510 | €671 | -€25,838 | -97.5% |
| Accrued charges and deferred income | 492/3 | - | €161 | +€161 | |
| Other operating charges | 640/8 | €839 | €865 | +€26 | +3.1% |
| Gross operating margin | 9900 | €33,554 | €42,179 | +€8,624 | +25.7% |
| Operating profit (loss) | 9901 | €32,715 | €41,313 | +€8,598 | +26.3% |
| Financial income | 75/76B | €391 | €171 | -€220 | -56.2% |
| Recurring financial income | 75 | €391 | €171 | -€220 | -56.2% |
| Financial charges | 65/66B | €690 | €501 | -€189 | -27.4% |
| Recurring financial charges | 65 | €690 | €501 | -€189 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €32,416 | €40,983 | +€8,567 | +26.4% |
| Income taxes | 67/77 | €8,269 | €11,983 | +€3,715 | +44.9% |
| Profit (loss) for the period | 9904 | €24,148 | €29,000 | +€4,852 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,148 | €29,000 | +€4,852 | +20.1% |
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.