UPM-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.
UPM-Consulting
Largest movements
- Cash +€12,471
up €12,471 (+48.0%), from €26,002 to €38,473
mainly Receivables within one year (+€11,776) and Net result for the year (+€1,928)
- Receivables within one year -€11,776
down €11,776 (-100%), from €11,776 to €0
of which Trade receivables: -€11,776
- Tangible fixed assets -€1,389
down €1,389 (-35.0%), from €3,973 to €2,584
- Tax, wage and social debts -€4,178
down €4,178 (-72.0%), from €5,801 to €1,623
- Reserves +€1,928
up €1,928 (+6.7%), from €28,794 to €30,722
of which Distributable reserves: +€1,928
- Other debts +€1,600
up €1,600 (+262%), from €611 to €2,211
- Gross operating margin -€4,792
down €4,792 (-48.3%), from €9,915 to €5,123
- Taxes -€1,624
down €1,624 (-58.0%), from €2,801 to €1,177
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 | €41,792 | €41,155 | -€637 | -1.5% |
| Fixed assets | 21/28 | €3,973 | €2,584 | -€1,389 | -35.0% |
| Tangible fixed assets | 22/27 | €3,973 | €2,584 | -€1,389 | -35.0% |
| Plant, machinery and equipment | 23 | €3,973 | €2,584 | -€1,389 | -35.0% |
| Current assets | 29/58 | €37,820 | €38,572 | +€752 | +2.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,776 | €0 | -€11,776 | -100% |
| Trade receivables | 40 | €11,776 | €0 | -€11,776 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,002 | €38,473 | +€12,471 | +48.0% |
| Deferred charges and accrued income | 490/1 | €41 | €98 | +€57 | +141% |
| Total equity and liabilities | 10/49 | €41,792 | €41,155 | -€637 | -1.5% |
| Equity | 10/15 | €34,994 | €36,922 | +€1,928 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,794 | €30,722 | +€1,928 | +6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €28,794 | €30,722 | +€1,928 | +6.7% |
| Amounts payable | 17/49 | €6,799 | €4,234 | -€2,565 | -37.7% |
| Amounts payable within one year | 42/48 | €6,412 | €3,834 | -€2,578 | -40.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,801 | €1,623 | -€4,178 | -72.0% |
| Taxes | 450/3 | €5,801 | €1,623 | -€4,178 | -72.0% |
| Other amounts payable | 47/48 | €611 | €2,211 | +€1,600 | +262% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,389 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €9,915 | €5,123 | -€4,792 | -48.3% |
| Operating profit (loss) | 9901 | €7,957 | €3,149 | -€4,809 | -60.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €35 | €44 | +€9 | +24.7% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €7,922 | €3,105 | -€4,817 | -60.8% |
| Income taxes | 67/77 | €2,801 | €1,177 | -€1,624 | -58.0% |
| Profit (loss) for the period | 9904 | €5,121 | €1,928 | -€3,193 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,121 | €1,928 | -€3,193 | -62.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.