4U.CEC: 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.
4U.CEC
Largest movements
- Receivables within one year -€28,139
down €28,139 (-68.6%), from €41,025 to €12,887
of which Trade receivables: -€27,087
- Cash +€19,759
up €19,759 (+290.9%), from €6,793 to €26,552
mainly Receivables within one year (+€28,139) and Net result for the year (+€11,700)
- Other debts -€23,547
down €23,547 (-64.9%), from €36,306 to €12,759
- Reserves +€11,700
up €11,700 (+169.9%), from €6,888 to €18,588
of which Distributable reserves: +€11,700
- Tax, wage and social debts +€6,708
new in 2025: €6,708
- Trade debts -€3,240
down €3,240 (-26.3%), from €12,315 to €9,075
- Staff costs -€28,315
no longer reported in 2025 (was €28,315)
- Gross operating margin -€8,249
down €8,249 (-39.0%), from €21,143 to €12,893
- Taxes +€312
up €312 (+36.3%), from €858 to €1,170
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 | €47,818 | €39,439 | -€8,379 | -17.5% |
| Current assets | 29/58 | €47,818 | €39,439 | -€8,379 | -17.5% |
| Amounts receivable within one year | 40/41 | €41,025 | €12,887 | -€28,139 | -68.6% |
| Trade receivables | 40 | €39,973 | €12,887 | -€27,087 | -67.8% |
| Other amounts receivable | 41 | €1,052 | - | -€1,052 | |
| Cash at bank and in hand | 54/58 | €6,793 | €26,552 | +€19,759 | +290.9% |
| Total equity and liabilities | 10/49 | €47,818 | €39,439 | -€8,379 | -17.5% |
| Equity | 10/15 | -€803 | €10,896 | +€11,700 | |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €6,888 | €18,588 | +€11,700 | +169.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,028 | €16,728 | +€11,700 | +232.7% |
| Profit (loss) carried forward | 14 | -€23,891 | -€23,891 | = | 0.0% |
| Amounts payable | 17/49 | €48,621 | €28,543 | -€20,079 | -41.3% |
| Amounts payable within one year | 42/48 | €48,621 | €28,543 | -€20,079 | -41.3% |
| Trade debts | 44 | €12,315 | €9,075 | -€3,240 | -26.3% |
| Suppliers | 440/4 | €12,315 | €9,075 | -€3,240 | -26.3% |
| Taxes, remuneration and social security | 45 | - | €6,708 | +€6,708 | |
| Taxes | 450/3 | - | €6,708 | +€6,708 | |
| Other amounts payable | 47/48 | €36,306 | €12,759 | -€23,547 | -64.9% |
| Remuneration, social security and pensions | 62 | €28,315 | - | -€28,315 | |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €21,143 | €12,893 | -€8,249 | -39.0% |
| Operating profit (loss) | 9901 | -€7,373 | €12,893 | +€20,266 | |
| Financial charges | 65/66B | €78 | €24 | -€54 | -69.1% |
| Recurring financial charges | 65 | €78 | €24 | -€54 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,451 | €12,869 | +€20,320 | |
| Income taxes | 67/77 | €858 | €1,170 | +€312 | +36.3% |
| Profit (loss) for the period | 9904 | -€8,309 | €11,700 | +€20,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,309 | €11,700 | +€20,008 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.