UpSight 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.
UpSight Consulting
Largest movements
- Current investments +€48,800
up €48,800 (+253%), from €19,300 to €68,100
- Cash -€28,411
down €28,411 (-91.2%), from €31,162 to €2,751
mainly Current investments (-€48,800) and Receivables within one year (-€8,671)
- Receivables within one year +€8,671
up €8,671 (+2,325%), from €373 to €9,044
of which Trade receivables: +€8,606
- Tangible fixed assets +€2,930
up €2,930 (+184%), from €1,590 to €4,520
- Deferred charges and accrued income -€911
down €911 (-87.2%), from €1,044 to €134
- Profit (loss) carried forward +€29,266
up €29,266 (+73.6%), from €39,763 to €69,029
- Tax, wage and social debts +€3,163
up €3,163 (+32.1%), from €9,841 to €13,004
- Trade debts -€1,206
down €1,206 (-70.1%), from €1,720 to €514
- Gross operating margin +€6,231
up €6,231 (+19.3%), from €32,266 to €38,498
- Financial charges -€928
down €928 (-52.1%), from €1,782 to €854
- Taxes +€910
up €910 (+13.9%), from €6,537 to €7,448
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 | €53,469 | €84,548 | +€31,079 | +58.1% |
| Fixed assets | 21/28 | €1,590 | €4,520 | +€2,930 | +184% |
| Tangible fixed assets | 22/27 | €1,590 | €4,520 | +€2,930 | +184% |
| Plant, machinery and equipment | 23 | €1,590 | €4,520 | +€2,930 | +184% |
| Current assets | 29/58 | €51,879 | €80,028 | +€28,150 | +54.3% |
| Amounts receivable within one year | 40/41 | €373 | €9,044 | +€8,671 | +2,325% |
| Trade receivables | 40 | €159 | €8,764 | +€8,606 | +5,426% |
| Other amounts receivable | 41 | €214 | €280 | +€65 | +30.5% |
| Current investments | 50/53 | €19,300 | €68,100 | +€48,800 | +253% |
| Cash at bank and in hand | 54/58 | €31,162 | €2,751 | -€28,411 | -91.2% |
| Deferred charges and accrued income | 490/1 | €1,044 | €134 | -€911 | -87.2% |
| Total equity and liabilities | 10/49 | €53,469 | €84,548 | +€31,079 | +58.1% |
| Equity | 10/15 | €41,763 | €71,029 | +€29,266 | +70.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,763 | €69,029 | +€29,266 | +73.6% |
| Amounts payable | 17/49 | €11,706 | €13,519 | +€1,813 | +15.5% |
| Amounts payable within one year | 42/48 | €11,561 | €13,519 | +€1,957 | +16.9% |
| Trade debts | 44 | €1,720 | €514 | -€1,206 | -70.1% |
| Suppliers | 440/4 | €1,720 | €514 | -€1,206 | -70.1% |
| Taxes, remuneration and social security | 45 | €9,841 | €13,004 | +€3,163 | +32.1% |
| Taxes | 450/3 | €9,841 | €13,004 | +€3,163 | +32.1% |
| Accrued charges and deferred income | 492/3 | €144 | €0 | -€144 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €720 | +€260 | +56.4% |
| Other operating charges | 640/8 | €298 | €508 | +€211 | +70.7% |
| Gross operating margin | 9900 | €32,266 | €38,498 | +€6,231 | +19.3% |
| Operating profit (loss) | 9901 | €31,508 | €37,269 | +€5,761 | +18.3% |
| Financial income | 75/76B | €481 | €299 | -€182 | -37.8% |
| Recurring financial income | 75 | €481 | €299 | -€182 | -37.8% |
| Financial charges | 65/66B | €1,782 | €854 | -€928 | -52.1% |
| Recurring financial charges | 65 | €1,782 | €854 | -€928 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €30,207 | €36,714 | +€6,507 | +21.5% |
| Income taxes | 67/77 | €6,537 | €7,448 | +€910 | +13.9% |
| Profit (loss) for the period | 9904 | €23,670 | €29,266 | +€5,597 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,670 | €29,266 | +€5,597 | +23.6% |
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 15 October 2026 via checked.be.