UTOPOS: 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.
UTOPOS
Largest movements
- Cash -€17,521
down €17,521 (-32.9%), from €53,250 to €35,730
mainly Provisions (-€32,695) and Net result for the year (-€20,456)
- Receivables within one year +€14,054
up €14,054 (+87.3%), from €16,100 to €30,154
of which Other amounts receivable: +€7,803
- Tangible fixed assets -€11,616
down €11,616 (-55.5%), from €20,918 to €9,302
- Other debts +€36,805
new in 2025: €36,805
- Provisions -€32,695
no longer reported in 2025 (was €32,695)
- Profit (loss) carried forward -€20,456
down €20,456 (-88.1%), from -€23,211 to -€43,666
- Trade debts +€2,553
up €2,553 (+626%), from €408 to €2,961
- Contributions -€2,050
down €2,050 (-10.0%), from €20,600 to €18,550
- Provisions -€29,098
down €29,098 (-809%), from -€3,597 to -€32,695
- Financial charges +€17,219
up €17,219 (+47.2%), from €36,512 to €53,731
- Depreciation -€10,299
down €10,299 (-82.3%), from €12,518 to €2,219
- Gross operating margin -€8,471
down €8,471 (-37.4%), from €22,636 to €14,165
- Taxes -€1,327
down €1,327 (-90.0%), from €1,474 to €147
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 | €93,040 | €77,081 | -€15,958 | -17.2% |
| Fixed assets | 21/28 | €20,918 | €9,302 | -€11,616 | -55.5% |
| Tangible fixed assets | 22/27 | €20,918 | €9,302 | -€11,616 | -55.5% |
| Furniture and vehicles | 24 | €20,918 | €9,302 | -€11,616 | -55.5% |
| Current assets | 29/58 | €72,122 | €67,779 | -€4,342 | -6.0% |
| Amounts receivable within one year | 40/41 | €16,100 | €30,154 | +€14,054 | +87.3% |
| Trade receivables | 40 | €6,579 | €12,830 | +€6,251 | +95.0% |
| Other amounts receivable | 41 | €9,521 | €17,324 | +€7,803 | +82.0% |
| Cash at bank and in hand | 54/58 | €53,250 | €35,730 | -€17,521 | -32.9% |
| Deferred charges and accrued income | 490/1 | €2,772 | €1,896 | -€876 | -31.6% |
| Total equity and liabilities | 10/49 | €93,040 | €77,081 | -€15,958 | -17.2% |
| Equity | 10/15 | €56,244 | €33,739 | -€22,506 | -40.0% |
| Contributions | 10/11 | €20,600 | €18,550 | -€2,050 | -10.0% |
| Reserves | 13 | €58,855 | €58,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,211 | -€43,666 | -€20,456 | -88.1% |
| Provisions and deferred taxes | 16 | €32,695 | - | -€32,695 | |
| Provisions for liabilities and charges | 160/5 | €32,695 | - | -€32,695 | |
| Other liabilities and charges | 164/5 | €32,695 | - | -€32,695 | |
| Amounts payable | 17/49 | €4,100 | €43,343 | +€39,242 | +957% |
| Amounts payable within one year | 42/48 | €4,100 | €43,343 | +€39,242 | +957% |
| Trade debts | 44 | €408 | €2,961 | +€2,553 | +626% |
| Suppliers | 440/4 | €408 | €2,961 | +€2,553 | +626% |
| Taxes, remuneration and social security | 45 | €3,692 | €3,576 | -€116 | -3.1% |
| Taxes | 450/3 | €3,692 | €3,576 | -€116 | -3.1% |
| Other amounts payable | 47/48 | - | €36,805 | +€36,805 | |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,518 | €2,219 | -€10,299 | -82.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,597 | -€32,695 | -€29,098 | -809% |
| Other operating charges | 640/8 | €171 | €410 | +€239 | +140% |
| Non-recurring operating charges | 66A | €0 | €10,809 | +€10,809 | +54,042,900% |
| Gross operating margin | 9900 | €22,636 | €14,165 | -€8,471 | -37.4% |
| Operating profit (loss) | 9901 | €13,544 | €33,422 | +€19,879 | +147% |
| Financial charges | 65/66B | €36,512 | €53,731 | +€17,219 | +47.2% |
| Recurring financial charges | 65 | €36,512 | €53,731 | +€17,219 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,968 | -€20,308 | +€2,660 | +11.6% |
| Income taxes | 67/77 | €1,474 | €147 | -€1,327 | -90.0% |
| Profit (loss) for the period | 9904 | -€24,443 | -€20,456 | +€3,987 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,443 | -€20,456 | +€3,987 | +16.3% |
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 20 October 2026 via checked.be.