UP + L CONSULT: 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 + L CONSULT
Largest movements
- Receivables within one year -€21,956
down €21,956 (-32.6%), from €67,268 to €45,313
of which Trade receivables: -€38,352
- Cash +€18,592
up €18,592 (+145%), from €12,799 to €31,391
mainly Receivables within one year (+€21,956) and Net result for the year (+€14,161)
- Tangible fixed assets +€3,963
up €3,963 (+86.6%), from €4,577 to €8,540
of which Furniture and vehicles: +€4,293
- Stocks and contracts -€2,893
down €2,893 (-18.2%), from €15,885 to €12,992
- Trade debts -€23,889
down €23,889 (-58.1%), from €41,108 to €17,219
- Reserves +€14,160
up €14,160 (+27.6%), from €51,220 to €65,380
- Tax, wage and social debts +€7,057
up €7,057 (+221%), from €3,192 to €10,249
of which Taxes: +€4,781
- Staff costs +€17,605
new in 2025: €17,605
- Gross operating margin +€11,227
up €11,227 (+36.3%), from €30,897 to €42,124
- Taxes -€1,634
down €1,634 (-23.1%), from €7,076 to €5,442
- Other operating charges -€759
down €759 (-43.0%), from €1,763 to €1,004
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 | €101,812 | €100,091 | -€1,721 | -1.7% |
| Fixed assets | 21/28 | €4,677 | €8,640 | +€3,963 | +84.7% |
| Tangible fixed assets | 22/27 | €4,577 | €8,540 | +€3,963 | +86.6% |
| Plant, machinery and equipment | 23 | €770 | €440 | -€330 | -42.8% |
| Furniture and vehicles | 24 | €3,807 | €8,100 | +€4,293 | +113% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €97,135 | €91,451 | -€5,684 | -5.9% |
| Stocks and contracts in progress | 3 | €15,885 | €12,992 | -€2,893 | -18.2% |
| Stocks | 30/36 | €15,885 | €12,992 | -€2,893 | -18.2% |
| Amounts receivable within one year | 40/41 | €67,268 | €45,313 | -€21,956 | -32.6% |
| Trade receivables | 40 | €57,999 | €19,647 | -€38,352 | -66.1% |
| Other amounts receivable | 41 | €9,270 | €25,666 | +€16,397 | +177% |
| Cash at bank and in hand | 54/58 | €12,799 | €31,391 | +€18,592 | +145% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,755 | +€573 | +48.5% |
| Total equity and liabilities | 10/49 | €101,812 | €100,091 | -€1,721 | -1.7% |
| Equity | 10/15 | €57,512 | €71,673 | +€14,161 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,220 | €65,380 | +€14,160 | +27.6% |
| Distributable reserves | 133 | €51,220 | €65,380 | +€14,160 | +27.6% |
| Profit (loss) carried forward | 14 | €92 | €93 | +€1 | +1.0% |
| Amounts payable | 17/49 | €44,300 | €28,418 | -€15,882 | -35.9% |
| Amounts payable within one year | 42/48 | €44,300 | €27,468 | -€16,832 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €41,108 | €17,219 | -€23,889 | -58.1% |
| Suppliers | 440/4 | €41,108 | €17,219 | -€23,889 | -58.1% |
| Taxes, remuneration and social security | 45 | €3,192 | €10,249 | +€7,057 | +221% |
| Taxes | 450/3 | €3,192 | €7,973 | +€4,781 | +150% |
| Remuneration and social security | 454/9 | - | €2,276 | +€2,276 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €950 | +€950 | |
| Remuneration, social security and pensions | 62 | - | €17,605 | +€17,605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,184 | €3,259 | +€75 | +2.3% |
| Other operating charges | 640/8 | €1,763 | €1,004 | -€759 | -43.0% |
| Non-recurring operating charges | 66A | - | €182 | +€182 | |
| Gross operating margin | 9900 | €30,897 | €42,124 | +€11,227 | +36.3% |
| Operating profit (loss) | 9901 | €25,950 | €20,074 | -€5,875 | -22.6% |
| Financial income | 75/76B | €532 | €747 | +€215 | +40.4% |
| Recurring financial income | 75 | €532 | €747 | +€215 | +40.4% |
| Financial charges | 65/66B | €952 | €1,218 | +€266 | +27.9% |
| Recurring financial charges | 65 | €952 | €1,218 | +€266 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €25,530 | €19,603 | -€5,927 | -23.2% |
| Income taxes | 67/77 | €7,076 | €5,442 | -€1,634 | -23.1% |
| Profit (loss) for the period | 9904 | €18,454 | €14,161 | -€4,293 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,454 | €14,161 | -€4,293 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.