CI UCCLE: 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.
What changed
CI UCCLE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€63,987
2024 · -€4,646-€59,341
Equity
€906,968
2024 · €970,955-€63,987
Cash
€50,059
2024 · €69,438-€19,379
Balance sheet total
€2.9m
2024 · €3.1m-€191,206
Largest movements
Assets
- Tangible fixed assets -€171,226
down €171,226 (-5.8%), from €3.0m to €2.8m
of which Land and buildings: -€192,615
Equity and liabilities
- Debts after one year -€86,906
down €86,906 (-4.6%), from €1.9m to €1.8m
of which Financial debts: -€90,587
- Tax, wage and social debts -€65,649
down €65,649 (-96.4%), from €68,089 to €2,440
- Reserves -€63,987
down €63,987 (-31.0%), from €206,568 to €142,581
Income statement
- Gross operating margin -€52,468
down €52,468 (-20.2%), from €259,987 to €207,519
- Depreciation +€7,023
up €7,023 (+3.7%), from €187,493 to €194,516
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.
Result 2024
-€4,646
Gross operating margin
-€52,468
Depreciation
-€7,023
Other operating charges
-€391
Financial income
+€10
Financial charges
+€1,906
Taxes
-€1,373
Result 2025
-€63,987
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.
From operations
+€73,455
Investment
-€23,290
Financing
-€69,543
Cash 2024
€69,438
From operations (derived)
+€73,455
Net result for the year
-€63,987
Depreciation
+€194,516
Receivables within one year
+€1,063
Deferred charges and accrued income
-€462
Trade debts
+€12,484
Tax, wage and social debts
-€65,649
Other debts
-€7,434
Accrued charges and deferred income
+€2,924
Investment (derived)
-€23,290
Investment in fixed assets (net)
-€23,290
Financing
-€69,543
Debts after one year
-€86,906
Current portion of long-term debt
+€17,363
Cash 2025
€50,059
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,058,513 | €2,867,307 | -€191,206 | -6.3% |
| Fixed assets | 21/28 | €2,977,063 | €2,805,837 | -€171,226 | -5.8% |
| Tangible fixed assets | 22/27 | €2,976,223 | €2,804,997 | -€171,226 | -5.8% |
| Land and buildings | 22 | €2,972,491 | €2,779,876 | -€192,615 | -6.5% |
| Plant, machinery and equipment | 23 | €3,733 | €25,121 | +€21,388 | +573.0% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €81,450 | €61,470 | -€19,979 | -24.5% |
| Amounts receivable within one year | 40/41 | €10,750 | €9,687 | -€1,063 | -9.9% |
| Trade receivables | 40 | €5,914 | €2,756 | -€3,158 | -53.4% |
| Other amounts receivable | 41 | €4,836 | €6,932 | +€2,095 | +43.3% |
| Cash at bank and in hand | 54/58 | €69,438 | €50,059 | -€19,379 | -27.9% |
| Deferred charges and accrued income | 490/1 | €1,262 | €1,724 | +€462 | +36.6% |
| Total equity and liabilities | 10/49 | €3,058,513 | €2,867,307 | -€191,206 | -6.3% |
| Equity | 10/15 | €970,955 | €906,968 | -€63,987 | -6.6% |
| Contributions | 10/11 | €9,220 | €9,220 | = | 0.0% |
| Revaluation surpluses | 12 | €755,166 | €755,166 | = | 0.0% |
| Reserves | 13 | €206,568 | €142,581 | -€63,987 | -31.0% |
| Distributable reserves | 133 | €206,568 | €142,581 | -€63,987 | -31.0% |
| Amounts payable | 17/49 | €2,087,558 | €1,960,340 | -€127,219 | -6.1% |
| Amounts payable after more than one year | 17 | €1,892,941 | €1,806,035 | -€86,906 | -4.6% |
| Financial debts | 170/4 | €1,364,593 | €1,274,006 | -€90,587 | -6.6% |
| Other amounts payable | 178/9 | €528,348 | €532,029 | +€3,681 | +0.7% |
| Amounts payable within one year | 42/48 | €192,417 | €149,181 | -€43,237 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €110,891 | €128,254 | +€17,363 | +15.7% |
| Trade debts | 44 | €3,647 | €16,131 | +€12,484 | +342.3% |
| Suppliers | 440/4 | €3,647 | €16,131 | +€12,484 | +342.3% |
| Taxes, remuneration and social security | 45 | €68,089 | €2,440 | -€65,649 | -96.4% |
| Taxes | 450/3 | €68,089 | €2,440 | -€65,649 | -96.4% |
| Other amounts payable | 47/48 | €9,790 | €2,356 | -€7,434 | -75.9% |
| Accrued charges and deferred income | 492/3 | €2,200 | €5,124 | +€2,924 | +132.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,493 | €194,516 | +€7,023 | +3.7% |
| Other operating charges | 640/8 | €12,155 | €12,546 | +€391 | +3.2% |
| Gross operating margin | 9900 | €259,987 | €207,519 | -€52,468 | -20.2% |
| Operating profit (loss) | 9901 | €60,340 | €456 | -€59,883 | -99.2% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €49,822 | €47,916 | -€1,906 | -3.8% |
| Recurring financial charges | 65 | €49,822 | €47,916 | -€1,906 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €10,517 | -€47,450 | -€57,967 | |
| Income taxes | 67/77 | €15,164 | €16,537 | +€1,373 | +9.1% |
| Profit (loss) for the period | 9904 | -€4,646 | -€63,987 | -€59,341 | -1277.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,646 | -€63,987 | -€59,341 | -1277.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.