Uptional 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.
Uptional Consulting
Largest movements
- Current investments +€89,869
up €89,869 (+60.5%), from €148,638 to €238,507
- Cash -€30,603
down €30,603 (-31.4%), from €97,338 to €66,735
mainly Contributions, distributions and other (-€230,000) and Current investments (-€89,869)
- Deferred charges and accrued income +€4,324
up €4,324 (+1,363%), from €317 to €4,641
- Other debts +€180,994
up €180,994 (+1,985%), from €9,118 to €190,112
- Profit (loss) carried forward -€153,957
down €153,957 (-70.0%), from €220,043 to €66,086
- Tax, wage and social debts +€31,589
up €31,589 (+94.2%), from €33,550 to €65,139
- Gross operating margin -€12,770
down €12,770 (-11.6%), from €109,908 to €97,139
- Taxes -€2,604
down €2,604 (-11.6%), from €22,425 to €19,820
- Financial income +€1,878
up €1,878 (+18,783%), from €10 to €1,888
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 | €266,342 | €327,340 | +€60,997 | +22.9% |
| Fixed assets | 21/28 | €2,081 | €934 | -€1,147 | -55.1% |
| Tangible fixed assets | 22/27 | €2,081 | €934 | -€1,147 | -55.1% |
| Furniture and vehicles | 24 | €2,081 | €934 | -€1,147 | -55.1% |
| Current assets | 29/58 | €264,261 | €326,406 | +€62,145 | +23.5% |
| Amounts receivable within one year | 40/41 | €17,968 | €16,524 | -€1,445 | -8.0% |
| Trade receivables | 40 | €17,968 | €16,344 | -€1,624 | -9.0% |
| Other amounts receivable | 41 | - | €180 | +€180 | |
| Current investments | 50/53 | €148,638 | €238,507 | +€89,869 | +60.5% |
| Cash at bank and in hand | 54/58 | €97,338 | €66,735 | -€30,603 | -31.4% |
| Deferred charges and accrued income | 490/1 | €317 | €4,641 | +€4,324 | +1,363% |
| Total equity and liabilities | 10/49 | €266,342 | €327,340 | +€60,997 | +22.9% |
| Equity | 10/15 | €222,543 | €68,586 | -€153,957 | -69.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,043 | €66,086 | -€153,957 | -70.0% |
| Amounts payable | 17/49 | €43,799 | €258,754 | +€214,955 | +491% |
| Amounts payable within one year | 42/48 | €43,529 | €258,754 | +€215,225 | +494% |
| Trade debts | 44 | €861 | €3,503 | +€2,642 | +307% |
| Suppliers | 440/4 | €861 | €3,503 | +€2,642 | +307% |
| Taxes, remuneration and social security | 45 | €33,550 | €65,139 | +€31,589 | +94.2% |
| Taxes | 450/3 | €33,550 | €65,139 | +€31,589 | +94.2% |
| Other amounts payable | 47/48 | €9,118 | €190,112 | +€180,994 | +1,985% |
| Accrued charges and deferred income | 492/3 | €270 | - | -€270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €1,147 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +630% |
| Gross operating margin | 9900 | €109,908 | €97,139 | -€12,770 | -11.6% |
| Operating profit (loss) | 9901 | €108,697 | €95,526 | -€13,171 | -12.1% |
| Financial income | 75/76B | €10 | €1,888 | +€1,878 | +18,783% |
| Recurring financial income | 75 | €10 | €1,888 | +€1,878 | +18,783% |
| Financial charges | 65/66B | €1,674 | €1,551 | -€123 | -7.3% |
| Recurring financial charges | 65 | €1,674 | €1,551 | -€123 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €107,033 | €95,863 | -€11,170 | -10.4% |
| Income taxes | 67/77 | €22,425 | €19,820 | -€2,604 | -11.6% |
| Profit (loss) for the period | 9904 | €84,609 | €76,043 | -€8,566 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,609 | €76,043 | -€8,566 | -10.1% |
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.