D. Van Uffel: 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.
D. Van Uffel
Largest movements
- Financial fixed assets +€9,000
new in 2025: €9,000
- Cash +€2,820
up €2,820 (+61.6%), from €4,578 to €7,398
mainly Net result for the year (+€4,831) and Receivables within one year (+€2,711)
- Receivables within one year -€2,711
down €2,711 (-49.0%), from €5,536 to €2,826
- Tangible fixed assets -€1,650
down €1,650 (-29.6%), from €5,574 to €3,924
- Deferred charges and accrued income -€780
down €780 (-100%), from €780 to €0
- Profit (loss) carried forward +€2,568
up €2,568, from -€2,568 to €0
- Reserves +€2,263
up €2,263 (+17.6%), from €12,855 to €15,118
- Tax, wage and social debts +€1,638
up €1,638 (+874%), from €187 to €1,826
- Accrued charges and deferred income -€652
down €652 (-100%), from €652 to €0
- Other debts +€448
up €448 (+15.8%), from €2,842 to €3,290
- Gross operating margin +€7,371
up €7,371 (+2,946%), from €250 to €7,621
- Financial charges -€996
down €996 (-94.9%), from €1,050 to €54
- Taxes +€623
new in 2025: €623
- Other operating charges +€410
up €410 (+347%), from €118 to €528
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 | €16,469 | €23,147 | +€6,679 | +40.6% |
| Fixed assets | 21/28 | €5,574 | €12,924 | +€7,350 | +132% |
| Tangible fixed assets | 22/27 | €5,574 | €3,924 | -€1,650 | -29.6% |
| Furniture and vehicles | 24 | €5,574 | €3,924 | -€1,650 | -29.6% |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €10,895 | €10,223 | -€671 | -6.2% |
| Amounts receivable within one year | 40/41 | €5,536 | €2,826 | -€2,711 | -49.0% |
| Trade receivables | 40 | €5,536 | €2,826 | -€2,711 | -49.0% |
| Cash at bank and in hand | 54/58 | €4,578 | €7,398 | +€2,820 | +61.6% |
| Deferred charges and accrued income | 490/1 | €780 | €0 | -€780 | -100% |
| Total equity and liabilities | 10/49 | €16,469 | €23,147 | +€6,679 | +40.6% |
| Equity | 10/15 | €12,787 | €17,618 | +€4,831 | +37.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,855 | €15,118 | +€2,263 | +17.6% |
| Distributable reserves | 133 | €12,855 | €15,118 | +€2,263 | +17.6% |
| Profit (loss) carried forward | 14 | -€2,568 | €0 | +€2,568 | |
| Amounts payable | 17/49 | €3,682 | €5,530 | +€1,848 | +50.2% |
| Amounts payable within one year | 42/48 | €3,030 | €5,530 | +€2,500 | +82.5% |
| Trade debts | 44 | - | €414 | +€414 | |
| Suppliers | 440/4 | - | €414 | +€414 | |
| Taxes, remuneration and social security | 45 | €187 | €1,826 | +€1,638 | +874% |
| Taxes | 450/3 | €187 | €1,826 | +€1,638 | +874% |
| Other amounts payable | 47/48 | €2,842 | €3,290 | +€448 | +15.8% |
| Accrued charges and deferred income | 492/3 | €652 | €0 | -€652 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,650 | €1,650 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €528 | +€410 | +347% |
| Gross operating margin | 9900 | €250 | €7,621 | +€7,371 | +2,946% |
| Operating profit (loss) | 9901 | -€1,518 | €5,443 | +€6,961 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €1,050 | €54 | -€996 | -94.9% |
| Recurring financial charges | 65 | €1,050 | €54 | -€996 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,568 | €5,454 | +€8,022 | |
| Income taxes | 67/77 | - | €623 | +€623 | |
| Profit (loss) for the period | 9904 | -€2,568 | €4,831 | +€7,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,568 | €4,831 | +€7,399 |
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 24 October 2026 via checked.be.