UP NORTH 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 NORTH CONSULT
Largest movements
- Cash +€22,808
up €22,808 (+94.4%), from €24,157 to €46,965
mainly Net result for the year (+€19,483) and Depreciation (+€4,565)
- Deferred charges and accrued income -€1,781
down €1,781 (-74.7%), from €2,385 to €604
- Tangible fixed assets -€1,109
down €1,109 (-9.6%), from €11,594 to €10,485
of which Plant, machinery and equipment: -€2,000
- Reserves +€18,753
up €18,753 (+56.8%), from €33,000 to €51,753
- Tax, wage and social debts +€2,630
up €2,630 (+31.3%), from €8,405 to €11,034
of which Taxes: +€2,632
- Gross operating margin +€6,701
up €6,701 (+22.3%), from €30,027 to €36,727
- Depreciation +€2,386
up €2,386 (+110%), from €2,178 to €4,565
- Taxes +€1,739
up €1,739 (+27.0%), from €6,446 to €8,184
- Other operating charges +€452
up €452 (+47.2%), from €958 to €1,410
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 | €51,520 | €72,120 | +€20,599 | +40.0% |
| Fixed assets | 21/28 | €11,594 | €10,485 | -€1,109 | -9.6% |
| Tangible fixed assets | 22/27 | €11,594 | €10,485 | -€1,109 | -9.6% |
| Plant, machinery and equipment | 23 | €8,671 | €6,671 | -€2,000 | -23.1% |
| Furniture and vehicles | 24 | €2,923 | €2,260 | -€663 | -22.7% |
| Other tangible fixed assets | 26 | - | €1,554 | +€1,554 | |
| Current assets | 29/58 | €39,926 | €61,634 | +€21,708 | +54.4% |
| Amounts receivable within one year | 40/41 | €13,384 | €14,065 | +€681 | +5.1% |
| Trade receivables | 40 | €10,830 | €13,250 | +€2,420 | +22.3% |
| Other amounts receivable | 41 | €2,554 | €816 | -€1,739 | -68.1% |
| Cash at bank and in hand | 54/58 | €24,157 | €46,965 | +€22,808 | +94.4% |
| Deferred charges and accrued income | 490/1 | €2,385 | €604 | -€1,781 | -74.7% |
| Total equity and liabilities | 10/49 | €51,520 | €72,120 | +€20,599 | +40.0% |
| Equity | 10/15 | €36,103 | €54,753 | +€18,650 | +51.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €51,753 | +€18,753 | +56.8% |
| Distributable reserves | 133 | €33,000 | €51,753 | +€18,753 | +56.8% |
| Profit (loss) carried forward | 14 | €103 | €0 | -€103 | -100% |
| Amounts payable | 17/49 | €15,418 | €17,367 | +€1,950 | +12.6% |
| Amounts payable within one year | 42/48 | €15,258 | €17,367 | +€2,110 | +13.8% |
| Trade debts | 44 | €5,942 | €5,475 | -€467 | -7.9% |
| Suppliers | 440/4 | €5,942 | €5,475 | -€467 | -7.9% |
| Taxes, remuneration and social security | 45 | €8,405 | €11,034 | +€2,630 | +31.3% |
| Taxes | 450/3 | €6,085 | €8,716 | +€2,632 | +43.3% |
| Remuneration and social security | 454/9 | €2,320 | €2,318 | -€2 | -0.1% |
| Other amounts payable | 47/48 | €911 | €858 | -€53 | -5.8% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,178 | €4,565 | +€2,386 | +110% |
| Other operating charges | 640/8 | €958 | €1,410 | +€452 | +47.2% |
| Non-recurring operating charges | 66A | €1,598 | €0 | -€1,598 | -100% |
| Gross operating margin | 9900 | €30,027 | €36,727 | +€6,701 | +22.3% |
| Operating profit (loss) | 9901 | €25,293 | €30,753 | +€5,460 | +21.6% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,870 | €3,093 | +€223 | +7.8% |
| Recurring financial charges | 65 | €2,870 | €3,093 | +€223 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €22,423 | €27,667 | +€5,244 | +23.4% |
| Income taxes | 67/77 | €6,446 | €8,184 | +€1,739 | +27.0% |
| Profit (loss) for the period | 9904 | €15,977 | €19,483 | +€3,506 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,977 | €19,483 | +€3,506 | +21.9% |
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 22 October 2026 via checked.be.