Straight Up Consultancy: 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.
Straight Up Consultancy
Largest movements
- Receivables within one year +€17,633
up €17,633 (+182%), from €9,709 to €27,342
of which Trade receivables: +€19,576
- Cash +€15,756
up €15,756 (+119%), from €13,212 to €28,969
mainly Other debts (+€32,488) and Net result for the year (+€24,715)
- Tangible fixed assets +€864
up €864 (+18.1%), from €4,770 to €5,634
of which Furniture and vehicles: +€1,220
- Other debts +€32,488
new in 2025: €32,488
- Profit (loss) carried forward -€21,088
no longer reported in 2025 (was €21,088)
- Reserves +€13,730
new in 2025: €13,730
- Tax, wage and social debts +€5,734
new in 2025: €5,734
- Trade debts +€3,285
up €3,285 (+88.7%), from €3,703 to €6,988
- Gross operating margin +€25,117
up €25,117 (+206%), from €12,180 to €37,297
- Taxes +€5,943
up €5,943 (+257%), from €2,315 to €8,258
- Financial charges -€428
down €428 (-16.5%), from €2,588 to €2,160
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 | €29,791 | €63,940 | +€34,149 | +115% |
| Fixed assets | 21/28 | €4,810 | €5,674 | +€864 | +18.0% |
| Tangible fixed assets | 22/27 | €4,770 | €5,634 | +€864 | +18.1% |
| Plant, machinery and equipment | 23 | €1,472 | €1,116 | -€356 | -24.2% |
| Furniture and vehicles | 24 | €3,298 | €4,518 | +€1,220 | +37.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €24,981 | €58,266 | +€33,285 | +133% |
| Amounts receivable within one year | 40/41 | €9,709 | €27,342 | +€17,633 | +182% |
| Trade receivables | 40 | €580 | €20,157 | +€19,576 | +3,373% |
| Other amounts receivable | 41 | €9,129 | €7,185 | -€1,944 | -21.3% |
| Cash at bank and in hand | 54/58 | €13,212 | €28,969 | +€15,756 | +119% |
| Deferred charges and accrued income | 490/1 | €2,060 | €1,956 | -€104 | -5.0% |
| Total equity and liabilities | 10/49 | €29,791 | €63,940 | +€34,149 | +115% |
| Equity | 10/15 | €26,088 | €18,730 | -€7,358 | -28.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €13,730 | +€13,730 | |
| Distributable reserves | 133 | - | €13,730 | +€13,730 | |
| Profit (loss) carried forward | 14 | €21,088 | - | -€21,088 | |
| Amounts payable | 17/49 | €3,703 | €45,210 | +€41,507 | +1,121% |
| Amounts payable within one year | 42/48 | €3,703 | €45,210 | +€41,507 | +1,121% |
| Trade debts | 44 | €3,703 | €6,988 | +€3,285 | +88.7% |
| Suppliers | 440/4 | €3,703 | €6,988 | +€3,285 | +88.7% |
| Taxes, remuneration and social security | 45 | - | €5,734 | +€5,734 | |
| Taxes | 450/3 | - | €5,734 | +€5,734 | |
| Other amounts payable | 47/48 | - | €32,488 | +€32,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €1,576 | +€250 | +18.8% |
| Other operating charges | 640/8 | €384 | €587 | +€203 | +53.0% |
| Gross operating margin | 9900 | €12,180 | €37,297 | +€25,117 | +206% |
| Operating profit (loss) | 9901 | €10,470 | €35,134 | +€24,664 | +236% |
| Financial charges | 65/66B | €2,588 | €2,160 | -€428 | -16.5% |
| Recurring financial charges | 65 | €2,588 | €2,160 | -€428 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €7,881 | €32,973 | +€25,092 | +318% |
| Income taxes | 67/77 | €2,315 | €8,258 | +€5,943 | +257% |
| Profit (loss) for the period | 9904 | €5,566 | €24,715 | +€19,149 | +344% |
| Profit (loss) for the period to be appropriated | 9905 | €5,566 | €24,715 | +€19,149 | +344% |
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 16 October 2026 via checked.be.