Utopian IT: 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.
Utopian IT
Largest movements
- Receivables within one year +€33,423
up €33,423 (+887%), from €3,768 to €37,191
of which Trade receivables: +€25,328
- Tangible fixed assets -€13,818
down €13,818 (-35.4%), from €39,018 to €25,199
- Cash +€10,762
up €10,762 (+34.5%), from €31,207 to €41,969
mainly Net result for the year (+€41,750) and Other debts (+€15,000)
- Profit (loss) carried forward +€16,750
up €16,750 (+258%), from €6,491 to €23,241
- Other debts +€15,000
up €15,000 (+150%), from €10,000 to €25,000
- Debts after one year -€11,311
down €11,311 (-51.3%), from €22,053 to €10,742
- Tax, wage and social debts +€9,071
up €9,071 (+146%), from €6,199 to €15,269
- Gross operating margin +€50,809
up €50,809 (+286%), from €17,765 to €68,574
- Depreciation +€11,381
up €11,381 (+467%), from €2,438 to €13,818
- Taxes +€8,284
up €8,284 (+260%), from €3,189 to €11,472
- Financial charges +€1,040
up €1,040 (+345%), from €302 to €1,342
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 | €77,324 | €106,670 | +€29,346 | +38.0% |
| Fixed assets | 21/28 | €39,018 | €25,199 | -€13,818 | -35.4% |
| Tangible fixed assets | 22/27 | €39,018 | €25,199 | -€13,818 | -35.4% |
| Furniture and vehicles | 24 | €39,018 | €25,199 | -€13,818 | -35.4% |
| Current assets | 29/58 | €38,307 | €81,471 | +€43,164 | +113% |
| Amounts receivable within one year | 40/41 | €3,768 | €37,191 | +€33,423 | +887% |
| Trade receivables | 40 | €720 | €26,048 | +€25,328 | +3,519% |
| Other amounts receivable | 41 | €3,048 | €11,143 | +€8,095 | +266% |
| Cash at bank and in hand | 54/58 | €31,207 | €41,969 | +€10,762 | +34.5% |
| Deferred charges and accrued income | 490/1 | €3,332 | €2,311 | -€1,021 | -30.6% |
| Total equity and liabilities | 10/49 | €77,324 | €106,670 | +€29,346 | +38.0% |
| Equity | 10/15 | €26,951 | €43,701 | +€16,750 | +62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €6,491 | €23,241 | +€16,750 | +258% |
| Amounts payable | 17/49 | €50,373 | €62,970 | +€12,597 | +25.0% |
| Amounts payable after more than one year | 17 | €22,053 | €10,742 | -€11,311 | -51.3% |
| Financial debts | 170/4 | €22,053 | €10,742 | -€11,311 | -51.3% |
| Amounts payable within one year | 42/48 | €28,320 | €52,228 | +€23,907 | +84.4% |
| Current portion of amounts payable after more than one year | 42 | €10,900 | €11,311 | +€411 | +3.8% |
| Trade debts | 44 | €1,222 | €648 | -€574 | -47.0% |
| Suppliers | 440/4 | €1,222 | €648 | -€574 | -47.0% |
| Taxes, remuneration and social security | 45 | €6,199 | €15,269 | +€9,071 | +146% |
| Taxes | 450/3 | €6,199 | €15,269 | +€9,071 | +146% |
| Other amounts payable | 47/48 | €10,000 | €25,000 | +€15,000 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,438 | €13,818 | +€11,381 | +467% |
| Other operating charges | 640/8 | €548 | €526 | -€22 | -4.0% |
| Gross operating margin | 9900 | €17,765 | €68,574 | +€50,809 | +286% |
| Operating profit (loss) | 9901 | €14,780 | €54,229 | +€39,450 | +267% |
| Financial income | 75/76B | €39 | €334 | +€296 | +765% |
| Recurring financial income | 75 | €39 | €334 | +€296 | +765% |
| Financial charges | 65/66B | €302 | €1,342 | +€1,040 | +345% |
| Recurring financial charges | 65 | €302 | €1,342 | +€1,040 | +345% |
| Profit (loss) for the period before taxes | 9903 | €14,517 | €53,222 | +€38,705 | +267% |
| Income taxes | 67/77 | €3,189 | €11,472 | +€8,284 | +260% |
| Profit (loss) for the period | 9904 | €11,328 | €41,750 | +€30,421 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €11,328 | €41,750 | +€30,421 | +269% |
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 14 October 2026 via checked.be.