UPCONSULT: what changed
Two fiscal 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.
UPCONSULT
Largest movements
- Cash +€21,425
up €21,425 (+53.6%), from €40,007 to €61,432
mainly Net result for the year (+€62,780) and Tax, wage and social debts (+€21,017)
- Receivables within one year +€18,697
up €18,697 (+471.5%), from €3,965 to €22,662
of which Trade receivables: +€18,651
- Tax, wage and social debts +€21,017
up €21,017 (+192.7%), from €10,907 to €31,924
- Reserves +€17,950
up €17,950 (+66.4%), from €27,050 to €45,000
of which Distributable reserves: +€18,000
- Trade debts +€3,665
up €3,665 (+278.4%), from €1,316 to €4,981
- Other debts -€2,540
no longer reported in 2025 (was €2,540)
- Gross operating margin +€48,898
up €48,898 (+121.8%), from €40,155 to €89,053
- Taxes +€14,445
up €14,445 (+160.8%), from €8,981 to €23,427
- Other operating charges +€1,384
up €1,384 (+112.8%), from €1,227 to €2,611
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 | €43,972 | €84,094 | +€40,122 | +91.2% |
| Current assets | 29/58 | €43,972 | €84,094 | +€40,122 | +91.2% |
| Amounts receivable within one year | 40/41 | €3,965 | €22,662 | +€18,697 | +471.5% |
| Trade receivables | 40 | €3,964 | €22,615 | +€18,651 | +470.5% |
| Other amounts receivable | 41 | €1 | €47 | +€45 | +3206.4% |
| Cash at bank and in hand | 54/58 | €40,007 | €61,432 | +€21,425 | +53.6% |
| Total equity and liabilities | 10/49 | €43,972 | €84,094 | +€40,122 | +91.2% |
| Equity | 10/15 | €28,182 | €45,542 | +€17,360 | +61.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €27,050 | €45,000 | +€17,950 | +66.4% |
| Non-distributable reserves | 130/1 | €50 | - | -€50 | |
| Other | 1319 | €50 | - | -€50 | |
| Distributable reserves | 133 | €27,000 | €45,000 | +€18,000 | +66.7% |
| Profit (loss) carried forward | 14 | €632 | €42 | -€590 | -93.3% |
| Amounts payable | 17/49 | €15,791 | €38,552 | +€22,761 | +144.1% |
| Amounts payable within one year | 42/48 | €15,791 | €38,552 | +€22,761 | +144.1% |
| Current portion of amounts payable after more than one year | 42 | €340 | €845 | +€504 | +148.2% |
| Financial debts | 43 | €687 | €802 | +€115 | +16.8% |
| Credit institutions | 430/8 | €687 | €802 | +€115 | +16.8% |
| Trade debts | 44 | €1,316 | €4,981 | +€3,665 | +278.4% |
| Suppliers | 440/4 | €1,316 | €4,981 | +€3,665 | +278.4% |
| Taxes, remuneration and social security | 45 | €10,907 | €31,924 | +€21,017 | +192.7% |
| Taxes | 450/3 | €10,907 | €31,924 | +€21,017 | +192.7% |
| Other amounts payable | 47/48 | €2,540 | - | -€2,540 | |
| Goods, raw materials, services and sundry goods | 60/61 | €68,640 | €69,038 | +€398 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | - | -€685 | |
| Other operating charges | 640/8 | €1,227 | €2,611 | +€1,384 | +112.8% |
| Gross operating margin | 9900 | €40,155 | €89,053 | +€48,898 | +121.8% |
| Operating profit (loss) | 9901 | €38,243 | €86,442 | +€48,199 | +126.0% |
| Financial charges | 65/66B | €525 | €235 | -€290 | -55.3% |
| Recurring financial charges | 65 | €525 | €235 | -€290 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €37,718 | €86,207 | +€48,489 | +128.6% |
| Income taxes | 67/77 | €8,981 | €23,427 | +€14,445 | +160.8% |
| Profit (loss) for the period | 9904 | €28,737 | €62,780 | +€34,044 | +118.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,737 | €62,780 | +€34,044 | +118.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.