UTOPIA SERVICES: 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.
UTOPIA SERVICES
Largest movements
- Receivables within one year +€61,293
up €61,293 (+156.9%), from €39,073 to €100,365
of which Other amounts receivable: +€45,687
- Cash +€15,543
up €15,543 (+15.5%), from €100,397 to €115,940
mainly Net result for the year (+€72,748) and Tax, wage and social debts (+€4,310)
- Profit (loss) carried forward +€72,748
up €72,748 (+112.6%), from €64,599 to €137,347
- Tax, wage and social debts +€4,310
up €4,310 (+11.7%), from €36,893 to €41,203
- Gross operating margin +€8,182
up €8,182 (+10.2%), from €80,238 to €88,420
- Financial income +€3,049
up €3,049 (+1047.5%), from €291 to €3,340
- Taxes +€2,279
up €2,279 (+14.5%), from €15,742 to €18,021
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 | €139,469 | €217,068 | +€77,599 | +55.6% |
| Fixed assets | 21/28 | - | €763 | +€763 | |
| Tangible fixed assets | 22/27 | - | €763 | +€763 | |
| Plant, machinery and equipment | 23 | - | €763 | +€763 | |
| Current assets | 29/58 | €139,469 | €216,305 | +€76,836 | +55.1% |
| Amounts receivable within one year | 40/41 | €39,073 | €100,365 | +€61,293 | +156.9% |
| Trade receivables | 40 | €12,599 | €28,205 | +€15,606 | +123.9% |
| Other amounts receivable | 41 | €26,473 | €72,160 | +€45,687 | +172.6% |
| Cash at bank and in hand | 54/58 | €100,397 | €115,940 | +€15,543 | +15.5% |
| Total equity and liabilities | 10/49 | €139,469 | €217,068 | +€77,599 | +55.6% |
| Equity | 10/15 | €102,576 | €175,324 | +€72,748 | +70.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,977 | €34,977 | = | 0.0% |
| Distributable reserves | 133 | €34,977 | €34,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,599 | €137,347 | +€72,748 | +112.6% |
| Amounts payable | 17/49 | €36,893 | €41,744 | +€4,851 | +13.1% |
| Amounts payable within one year | 42/48 | €36,893 | €41,744 | +€4,851 | +13.1% |
| Trade debts | 44 | - | €542 | +€542 | |
| Suppliers | 440/4 | - | €542 | +€542 | |
| Taxes, remuneration and social security | 45 | €36,893 | €41,203 | +€4,310 | +11.7% |
| Taxes | 450/3 | €36,893 | €41,203 | +€4,310 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €38 | +€38 | |
| Other operating charges | 640/8 | €146 | €787 | +€641 | +437.6% |
| Gross operating margin | 9900 | €80,238 | €88,420 | +€8,182 | +10.2% |
| Operating profit (loss) | 9901 | €80,092 | €87,595 | +€7,503 | +9.4% |
| Financial income | 75/76B | €291 | €3,340 | +€3,049 | +1047.5% |
| Recurring financial income | 75 | €291 | €3,340 | +€3,049 | +1047.5% |
| Financial charges | 65/66B | €42 | €166 | +€124 | +298.2% |
| Recurring financial charges | 65 | €42 | €166 | +€124 | +298.2% |
| Profit (loss) for the period before taxes | 9903 | €80,341 | €90,769 | +€10,428 | +13.0% |
| Income taxes | 67/77 | €15,742 | €18,021 | +€2,279 | +14.5% |
| Profit (loss) for the period | 9904 | €64,599 | €72,748 | +€8,149 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,599 | €72,748 | +€8,149 | +12.6% |
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 9 October 2026 via checked.be.