OneUp 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.
OneUp Consulting
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€11,095
down €11,095 (-27.2%), from €40,762 to €29,667
mainly Contributions, distributions and other (-€69,059) and Net result for the year (-€40,245)
- Receivables within one year -€4,042
down €4,042 (-42.5%), from €9,511 to €5,469
of which Trade receivables: -€3,349
- Deferred charges and accrued income -€2,821
down €2,821 (-96.0%), from €2,938 to €117
- Tangible fixed assets -€2,316
no longer reported in 2025 (was €2,316)
of which Furniture and vehicles: -€2,172
- Profit (loss) carried forward -€87,304
down €87,304, from €82,279 to -€5,025
- Tax, wage and social debts -€30,884
down €30,884 (-98.8%), from €31,255 to €371
- Reserves -€22,000
down €22,000 (-66.0%), from €33,314 to €11,314
- Other debts +€22,000
up €22,000, from €0 to €22,000
- Trade debts -€1,836
down €1,836 (-53.5%), from €3,429 to €1,593
- Gross operating margin -€37,832
down €37,832 (-3449.4%), from -€1,097 to -€38,928
- Other operating charges +€1,965
up €1,965 (+2012.0%), from €98 to €2,063
- Depreciation -€1,003
no longer reported in 2025 (was €1,003)
- Financial income -€454
down €454 (-23.7%), from €1,919 to €1,465
- Financial charges -€410
down €410 (-39.4%), from €1,040 to €630
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.
Cash bridge derived
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 | €155,527 | €35,253 | -€120,273 | -77.3% |
| Fixed assets | 21/28 | €2,316 | - | -€2,316 | |
| Tangible fixed assets | 22/27 | €2,316 | - | -€2,316 | |
| Plant, machinery and equipment | 23 | €143 | - | -€143 | |
| Furniture and vehicles | 24 | €2,172 | - | -€2,172 | |
| Current assets | 29/58 | €153,211 | €35,253 | -€117,958 | -77.0% |
| Amounts receivable within one year | 40/41 | €9,511 | €5,469 | -€4,042 | -42.5% |
| Trade receivables | 40 | €4,977 | €1,627 | -€3,349 | -67.3% |
| Other amounts receivable | 41 | €4,534 | €3,842 | -€692 | -15.3% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €40,762 | €29,667 | -€11,095 | -27.2% |
| Deferred charges and accrued income | 490/1 | €2,938 | €117 | -€2,821 | -96.0% |
| Total equity and liabilities | 10/49 | €155,527 | €35,253 | -€120,273 | -77.3% |
| Equity | 10/15 | €120,593 | €11,289 | -€109,304 | -90.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,314 | €11,314 | -€22,000 | -66.0% |
| Distributable reserves | 133 | €33,314 | €11,314 | -€22,000 | -66.0% |
| Profit (loss) carried forward | 14 | €82,279 | -€5,025 | -€87,304 | |
| Amounts payable | 17/49 | €34,934 | €23,964 | -€10,970 | -31.4% |
| Amounts payable within one year | 42/48 | €34,684 | €23,964 | -€10,720 | -30.9% |
| Trade debts | 44 | €3,429 | €1,593 | -€1,836 | -53.5% |
| Suppliers | 440/4 | €3,429 | €1,593 | -€1,836 | -53.5% |
| Taxes, remuneration and social security | 45 | €31,255 | €371 | -€30,884 | -98.8% |
| Taxes | 450/3 | €31,255 | €371 | -€30,884 | -98.8% |
| Other amounts payable | 47/48 | €0 | €22,000 | +€22,000 | |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | - | -€1,003 | |
| Other operating charges | 640/8 | €98 | €2,063 | +€1,965 | +2012.0% |
| Gross operating margin | 9900 | -€1,097 | -€38,928 | -€37,832 | -3449.4% |
| Operating profit (loss) | 9901 | -€2,198 | -€40,991 | -€38,794 | -1765.1% |
| Financial income | 75/76B | €1,919 | €1,465 | -€454 | -23.7% |
| Recurring financial income | 75 | €1,919 | €1,465 | -€454 | -23.7% |
| Financial charges | 65/66B | €1,040 | €630 | -€410 | -39.4% |
| Recurring financial charges | 65 | €1,040 | €630 | -€410 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,318 | -€40,157 | -€38,838 | -2945.7% |
| Income taxes | 67/77 | €301 | €88 | -€213 | -70.7% |
| Profit (loss) for the period | 9904 | -€1,619 | -€40,245 | -€38,626 | -2385.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,619 | -€40,245 | -€38,626 | -2385.4% |
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 11 October 2026 via checked.be.