One Up 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.
One Up Consulting
Largest movements
- Cash +€40,189
up €40,189 (+49.5%), from €81,251 to €121,440
mainly Net result for the year (+€38,938) and Depreciation (+€4,282)
- Receivables within one year +€5,037
up €5,037 (+22.0%), from €22,919 to €27,956
of which Other amounts receivable: +€7,264
- Tangible fixed assets -€4,282
down €4,282 (-38.1%), from €11,234 to €6,953
- Reserves +€38,900
up €38,900 (+37.7%), from €103,200 to €142,100
- Trade debts +€3,285
up €3,285 (+301%), from €1,093 to €4,378
- Tax, wage and social debts -€2,108
down €2,108 (-19.4%), from €10,849 to €8,741
- Gross operating margin +€4,086
up €4,086 (+7.2%), from €57,095 to €61,181
- Depreciation +€2,252
up €2,252 (+111%), from €2,030 to €4,282
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 | €120,436 | €160,550 | +€40,114 | +33.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €11,234 | €6,953 | -€4,282 | -38.1% |
| Tangible fixed assets | 22/27 | €11,234 | €6,953 | -€4,282 | -38.1% |
| Furniture and vehicles | 24 | €11,234 | €6,953 | -€4,282 | -38.1% |
| Current assets | 29/58 | €109,202 | €153,598 | +€44,396 | +40.7% |
| Amounts receivable within one year | 40/41 | €22,919 | €27,956 | +€5,037 | +22.0% |
| Trade receivables | 40 | €17,092 | €14,865 | -€2,227 | -13.0% |
| Other amounts receivable | 41 | €5,827 | €13,091 | +€7,264 | +125% |
| Cash at bank and in hand | 54/58 | €81,251 | €121,440 | +€40,189 | +49.5% |
| Deferred charges and accrued income | 490/1 | €5,032 | €4,201 | -€831 | -16.5% |
| Total equity and liabilities | 10/49 | €120,436 | €160,550 | +€40,114 | +33.3% |
| Equity | 10/15 | €108,494 | €147,432 | +€38,938 | +35.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €103,200 | €142,100 | +€38,900 | +37.7% |
| Distributable reserves | 133 | €103,200 | €142,100 | +€38,900 | +37.7% |
| Profit (loss) carried forward | 14 | €294 | €332 | +€38 | +13.0% |
| Amounts payable | 17/49 | €11,942 | €13,118 | +€1,176 | +9.9% |
| Amounts payable within one year | 42/48 | €11,942 | €13,118 | +€1,176 | +9.9% |
| Trade debts | 44 | €1,093 | €4,378 | +€3,285 | +301% |
| Suppliers | 440/4 | €1,093 | €4,378 | +€3,285 | +301% |
| Taxes, remuneration and social security | 45 | €10,849 | €8,741 | -€2,108 | -19.4% |
| Taxes | 450/3 | €10,849 | €8,741 | -€2,108 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,030 | €4,282 | +€2,252 | +111% |
| Other operating charges | 640/8 | €866 | €984 | +€118 | +13.6% |
| Gross operating margin | 9900 | €57,095 | €61,181 | +€4,086 | +7.2% |
| Operating profit (loss) | 9901 | €54,199 | €55,915 | +€1,716 | +3.2% |
| Financial income | 75/76B | €76 | €92 | +€16 | +21.2% |
| Recurring financial income | 75 | €76 | €92 | +€16 | +21.2% |
| Financial charges | 65/66B | €370 | €182 | -€188 | -50.8% |
| Recurring financial charges | 65 | €370 | €182 | -€188 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €53,905 | €55,825 | +€1,920 | +3.6% |
| Income taxes | 67/77 | €16,927 | €16,887 | -€40 | -0.2% |
| Profit (loss) for the period | 9904 | €36,978 | €38,938 | +€1,960 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,978 | €38,938 | +€1,960 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.