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.
UP CONSULTING
Largest movements
- Cash +€21,412
up €21,412 (+21.5%), from €99,361 to €120,773
mainly Net result for the year (+€175,614) and Tax, wage and social debts (+€18,012)
- Receivables within one year -€9,763
down €9,763 (-6.6%), from €147,464 to €137,701
of which Trade receivables: -€13,256
- Tax, wage and social debts +€18,012
up €18,012 (+42.6%), from €42,310 to €60,322
of which Taxes: +€23,926
- Profit (loss) carried forward -€5,890
no longer reported in 2025 (was €5,890)
No income-statement line moved by more than 1% of the activity.
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 | €248,934 | €260,922 | +€11,987 | +4.8% |
| Fixed assets | 21/28 | €188 | €852 | +€664 | +354% |
| Tangible fixed assets | 22/27 | €188 | €852 | +€664 | +354% |
| Furniture and vehicles | 24 | €188 | €852 | +€664 | +354% |
| Current assets | 29/58 | €248,746 | €260,070 | +€11,323 | +4.6% |
| Amounts receivable within one year | 40/41 | €147,464 | €137,701 | -€9,763 | -6.6% |
| Trade receivables | 40 | €146,988 | €133,732 | -€13,256 | -9.0% |
| Other amounts receivable | 41 | €476 | €3,969 | +€3,494 | +735% |
| Cash at bank and in hand | 54/58 | €99,361 | €120,773 | +€21,412 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,922 | €1,595 | -€326 | -17.0% |
| Total equity and liabilities | 10/49 | €248,934 | €260,922 | +€11,987 | +4.8% |
| Equity | 10/15 | €20,150 | €14,260 | -€5,890 | -29.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,890 | - | -€5,890 | |
| Amounts payable | 17/49 | €228,785 | €246,662 | +€17,877 | +7.8% |
| Amounts payable within one year | 42/48 | €228,785 | €246,662 | +€17,877 | +7.8% |
| Trade debts | 44 | €1,350 | €1,780 | +€430 | +31.9% |
| Suppliers | 440/4 | €1,350 | €1,780 | +€430 | +31.9% |
| Taxes, remuneration and social security | 45 | €42,310 | €60,322 | +€18,012 | +42.6% |
| Taxes | 450/3 | €36,396 | €60,322 | +€23,926 | +65.7% |
| Remuneration and social security | 454/9 | €5,914 | - | -€5,914 | |
| Other amounts payable | 47/48 | €185,126 | €184,560 | -€566 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €414 | -€50 | -10.8% |
| Other operating charges | 640/8 | €514 | €1,330 | +€816 | +159% |
| Gross operating margin | 9900 | €233,239 | €232,080 | -€1,159 | -0.5% |
| Operating profit (loss) | 9901 | €232,260 | €230,336 | -€1,924 | -0.8% |
| Financial charges | 65/66B | €98 | €18 | -€79 | -81.3% |
| Recurring financial charges | 65 | €98 | €18 | -€79 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €232,162 | €230,317 | -€1,845 | -0.8% |
| Income taxes | 67/77 | €56,866 | €54,703 | -€2,163 | -3.8% |
| Profit (loss) for the period | 9904 | €175,296 | €175,614 | +€318 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €175,296 | €175,614 | +€318 | +0.2% |
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 17 October 2026 via checked.be.