UTOPYA: 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.
UTOPYA
Largest movements
- Receivables within one year -€4,652
down €4,652 (-77.8%), from €5,982 to €1,330
of which Other amounts receivable: -€3,410
- Receivables after one year -€2,496
down €2,496 (-46.0%), from €5,424 to €2,928
- Cash +€613
up €613 (+5.6%), from €10,859 to €11,472
mainly Receivables within one year (+€4,652) and Receivables after one year (+€2,496)
- Profit (loss) carried forward -€5,319
down €5,319 (-17.7%), from -€29,984 to -€35,303
- Trade debts -€763
down €763 (-37.2%), from €2,053 to €1,290
- Other debts -€589
down €589 (-23.8%), from €2,470 to €1,882
- Gross operating margin +€9,662
up €9,662 (+66.2%), from -€14,606 to -€4,944
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 | €22,265 | €15,730 | -€6,535 | -29.4% |
| Current assets | 29/58 | €22,265 | €15,730 | -€6,535 | -29.4% |
| Amounts receivable after more than one year | 29 | €5,424 | €2,928 | -€2,496 | -46.0% |
| Other amounts receivable | 291 | €5,424 | €2,928 | -€2,496 | -46.0% |
| Amounts receivable within one year | 40/41 | €5,982 | €1,330 | -€4,652 | -77.8% |
| Trade receivables | 40 | €2,242 | €1,000 | -€1,242 | -55.4% |
| Other amounts receivable | 41 | €3,740 | €330 | -€3,410 | -91.2% |
| Cash at bank and in hand | 54/58 | €10,859 | €11,472 | +€613 | +5.6% |
| Total equity and liabilities | 10/49 | €22,265 | €15,730 | -€6,535 | -29.4% |
| Equity | 10/15 | €17,742 | €12,423 | -€5,319 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,126 | €29,126 | = | 0.0% |
| Distributable reserves | 133 | €29,126 | €29,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,984 | -€35,303 | -€5,319 | -17.7% |
| Amounts payable | 17/49 | €4,523 | €3,307 | -€1,216 | -26.9% |
| Amounts payable within one year | 42/48 | €4,523 | €3,307 | -€1,216 | -26.9% |
| Trade debts | 44 | €2,053 | €1,290 | -€763 | -37.2% |
| Suppliers | 440/4 | €2,053 | €1,290 | -€763 | -37.2% |
| Taxes, remuneration and social security | 45 | - | €136 | +€136 | |
| Taxes | 450/3 | - | €136 | +€136 | |
| Other amounts payable | 47/48 | €2,470 | €1,882 | -€589 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | - | -€114 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€14,606 | -€4,944 | +€9,662 | +66.2% |
| Operating profit (loss) | 9901 | -€15,170 | -€5,405 | +€9,764 | +64.4% |
| Financial income | 75/76B | €264 | €264 | = | 0.0% |
| Recurring financial income | 75 | €264 | €264 | = | 0.0% |
| Financial charges | 65/66B | €165 | €178 | +€12 | +7.4% |
| Recurring financial charges | 65 | €165 | €178 | +€12 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,071 | -€5,319 | +€9,752 | +64.7% |
| Profit (loss) for the period | 9904 | -€15,071 | -€5,319 | +€9,752 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,071 | -€5,319 | +€9,752 | +64.7% |
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 26 October 2026 via checked.be.