1UP CONSULTING: 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.
1UP CONSULTING
Largest movements
- Cash +€12,223
up €12,223 (+819%), from €1,492 to €13,715
mainly Receivables within one year (+€5,156) and Net result for the year (+€5,149)
- Receivables within one year -€5,156
down €5,156 (-14.6%), from €35,436 to €30,279
of which Trade receivables: -€14,123
- Deferred charges and accrued income -€3,832
no longer reported in 2025 (was €3,832)
- Tangible fixed assets -€856
down €856 (-47.1%), from €1,818 to €962
- Reserves +€5,140
up €5,140 (+22.0%), from €23,415 to €28,555
- Trade debts -€1,983
down €1,983 (-41.8%), from €4,746 to €2,763
- Tax, wage and social debts -€788
down €788 (-8.4%), from €9,397 to €8,609
- Gross operating margin -€18,117
down €18,117 (-57.3%), from €31,606 to €13,489
- Taxes -€4,481
down €4,481 (-60.4%), from €7,415 to €2,935
- Financial charges -€1,033
down €1,033 (-18.3%), from €5,636 to €4,602
- Other operating charges -€454
down €454 (-45.7%), from €992 to €539
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 | €42,577 | €44,956 | +€2,379 | +5.6% |
| Fixed assets | 21/28 | €1,818 | €962 | -€856 | -47.1% |
| Tangible fixed assets | 22/27 | €1,818 | €962 | -€856 | -47.1% |
| Plant, machinery and equipment | 23 | €1,818 | €962 | -€856 | -47.1% |
| Current assets | 29/58 | €40,759 | €43,994 | +€3,235 | +7.9% |
| Amounts receivable within one year | 40/41 | €35,436 | €30,279 | -€5,156 | -14.6% |
| Trade receivables | 40 | €14,123 | - | -€14,123 | |
| Other amounts receivable | 41 | €21,312 | €30,279 | +€8,967 | +42.1% |
| Cash at bank and in hand | 54/58 | €1,492 | €13,715 | +€12,223 | +819% |
| Deferred charges and accrued income | 490/1 | €3,832 | - | -€3,832 | |
| Total equity and liabilities | 10/49 | €42,577 | €44,956 | +€2,379 | +5.6% |
| Equity | 10/15 | €28,435 | €33,585 | +€5,149 | +18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,415 | €28,555 | +€5,140 | +22.0% |
| Distributable reserves | 133 | €23,415 | €28,555 | +€5,140 | +22.0% |
| Profit (loss) carried forward | 14 | €20 | €30 | +€9 | +45.5% |
| Amounts payable | 17/49 | €14,142 | €11,372 | -€2,770 | -19.6% |
| Amounts payable within one year | 42/48 | €14,142 | €11,372 | -€2,770 | -19.6% |
| Trade debts | 44 | €4,746 | €2,763 | -€1,983 | -41.8% |
| Suppliers | 440/4 | €4,746 | €2,763 | -€1,983 | -41.8% |
| Taxes, remuneration and social security | 45 | €9,397 | €8,609 | -€788 | -8.4% |
| Taxes | 450/3 | €9,397 | €8,609 | -€788 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €856 | +€105 | +14.0% |
| Other operating charges | 640/8 | €992 | €539 | -€454 | -45.7% |
| Gross operating margin | 9900 | €31,606 | €13,489 | -€18,117 | -57.3% |
| Operating profit (loss) | 9901 | €29,863 | €12,094 | -€17,769 | -59.5% |
| Financial income | 75/76B | €656 | €593 | -€63 | -9.6% |
| Recurring financial income | 75 | €656 | €593 | -€63 | -9.6% |
| Financial charges | 65/66B | €5,636 | €4,602 | -€1,033 | -18.3% |
| Recurring financial charges | 65 | €5,636 | €4,602 | -€1,033 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €24,883 | €8,084 | -€16,799 | -67.5% |
| Income taxes | 67/77 | €7,415 | €2,935 | -€4,481 | -60.4% |
| Profit (loss) for the period | 9904 | €17,468 | €5,149 | -€12,318 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,468 | €5,149 | -€12,318 | -70.5% |
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.