UPCONSULTING: what changed
UPCONSULTING
Largest movements
- Tangible fixed assets -€5,527
down €5,527 (-43.9%), from €12,581 to €7,054
- Cash -€4,020
down €4,020 (-57.9%), from €6,938 to €2,918
mainly Net result for the year (-€16,582) and Current portion of long-term debt (-€2,137)
- Receivables within one year -€2,519
down €2,519 (-56.4%), from €4,463 to €1,944
of which Trade receivables: -€3,893
- Deferred charges and accrued income +€333
up €333 (+10.9%), from €3,050 to €3,383
- Profit (loss) carried forward -€16,582
down €16,582 (-97.6%), from -€16,989 to -€33,571
- Other debts +€8,261
up €8,261 (+291%), from €2,834 to €11,095
- Current portion of long-term debt -€2,137
no longer reported in 2025 (was €2,137)
- Tax, wage and social debts -€2,130
down €2,130 (-88.7%), from €2,402 to €271
- Trade debts +€937
up €937 (+48.1%), from €1,949 to €2,886
- Gross operating margin -€15,681
down €15,681, from €5,308 to -€10,373
- Depreciation -€8,350
down €8,350 (-60.2%), from €13,877 to €5,527
- Financial income -€124
down €124 (-63.2%), from €196 to €72
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,632 | €15,900 | -€11,732 | -42.5% |
| Fixed assets | 21/28 | €13,181 | €7,654 | -€5,527 | -41.9% |
| Tangible fixed assets | 22/27 | €12,581 | €7,054 | -€5,527 | -43.9% |
| Plant, machinery and equipment | 23 | €3,373 | €1,662 | -€1,712 | -50.7% |
| Furniture and vehicles | 24 | €2,142 | €93 | -€2,049 | -95.6% |
| Other tangible fixed assets | 26 | €7,066 | €5,299 | -€1,766 | -25.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €14,451 | €8,245 | -€6,205 | -42.9% |
| Amounts receivable within one year | 40/41 | €4,463 | €1,944 | -€2,519 | -56.4% |
| Trade receivables | 40 | €4,218 | €325 | -€3,893 | -92.3% |
| Other amounts receivable | 41 | €244 | €1,619 | +€1,374 | +562% |
| Cash at bank and in hand | 54/58 | €6,938 | €2,918 | -€4,020 | -57.9% |
| Deferred charges and accrued income | 490/1 | €3,050 | €3,383 | +€333 | +10.9% |
| Total equity and liabilities | 10/49 | €27,632 | €15,900 | -€11,732 | -42.5% |
| Equity | 10/15 | €18,229 | €1,647 | -€16,582 | -91.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,618 | €16,618 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,164 | €1,164 | = | 0.0% |
| Distributable reserves | 133 | €15,454 | €15,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,989 | -€33,571 | -€16,582 | -97.6% |
| Amounts payable | 17/49 | €9,403 | €14,253 | +€4,850 | +51.6% |
| Amounts payable within one year | 42/48 | €9,322 | €14,253 | +€4,931 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €2,137 | - | -€2,137 | |
| Trade debts | 44 | €1,949 | €2,886 | +€937 | +48.1% |
| Suppliers | 440/4 | €1,949 | €2,886 | +€937 | +48.1% |
| Taxes, remuneration and social security | 45 | €2,402 | €271 | -€2,130 | -88.7% |
| Taxes | 450/3 | €2,402 | €271 | -€2,130 | -88.7% |
| Other amounts payable | 47/48 | €2,834 | €11,095 | +€8,261 | +291% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Remuneration, social security and pensions | 62 | -€4 | - | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,877 | €5,527 | -€8,350 | -60.2% |
| Other operating charges | 640/8 | €490 | €391 | -€99 | -20.2% |
| Gross operating margin | 9900 | €5,308 | -€10,373 | -€15,681 | |
| Operating profit (loss) | 9901 | -€9,056 | -€16,291 | -€7,236 | -79.9% |
| Financial income | 75/76B | €196 | €72 | -€124 | -63.2% |
| Recurring financial income | 75 | €196 | €72 | -€124 | -63.2% |
| Financial charges | 65/66B | €322 | €233 | -€89 | -27.8% |
| Recurring financial charges | 65 | €322 | €233 | -€89 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,182 | -€16,452 | -€7,271 | -79.2% |
| Income taxes | 67/77 | €174 | €130 | -€44 | -25.5% |
| Profit (loss) for the period | 9904 | -€9,356 | -€16,582 | -€7,226 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,356 | -€16,582 | -€7,226 | -77.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.