DEN UIL: 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.
DEN UIL
Largest movements
- Cash +€25,822
up €25,822 (+206.6%), from €12,501 to €38,323
mainly Net result for the year (+€36,652) and Depreciation (+€6,604)
- Tangible fixed assets -€6,604
down €6,604 (-9.5%), from €69,854 to €63,250
- Reserves +€21,083
up €21,083 (+15.2%), from €138,257 to €159,340
of which Distributable reserves: +€21,083
- Tax, wage and social debts -€2,757
down €2,757 (-25.9%), from €10,666 to €7,909
- Gross operating margin +€1,752
up €1,752 (+3.5%), from €50,605 to €52,357
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 | €234,776 | €255,618 | +€20,842 | +8.9% |
| Fixed assets | 21/28 | €130,614 | €124,010 | -€6,604 | -5.1% |
| Tangible fixed assets | 22/27 | €69,854 | €63,250 | -€6,604 | -9.5% |
| Land and buildings | 22 | €69,854 | €63,250 | -€6,604 | -9.5% |
| Financial fixed assets | 28 | €60,760 | €60,760 | = | 0.0% |
| Current assets | 29/58 | €104,162 | €131,608 | +€27,446 | +26.3% |
| Amounts receivable within one year | 40/41 | €91,662 | €93,285 | +€1,624 | +1.8% |
| Trade receivables | 40 | €29,948 | €9,668 | -€20,280 | -67.7% |
| Other amounts receivable | 41 | €61,714 | €83,617 | +€21,903 | +35.5% |
| Cash at bank and in hand | 54/58 | €12,501 | €38,323 | +€25,822 | +206.6% |
| Total equity and liabilities | 10/49 | €234,776 | €255,618 | +€20,842 | +8.9% |
| Equity | 10/15 | €200,257 | €221,340 | +€21,083 | +10.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €138,257 | €159,340 | +€21,083 | +15.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €132,057 | €153,140 | +€21,083 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,520 | €34,278 | -€242 | -0.7% |
| Amounts payable within one year | 42/48 | €25,335 | €23,197 | -€2,139 | -8.4% |
| Trade debts | 44 | - | €580 | +€580 | |
| Suppliers | 440/4 | - | €580 | +€580 | |
| Taxes, remuneration and social security | 45 | €10,666 | €7,909 | -€2,757 | -25.9% |
| Taxes | 450/3 | €10,666 | €7,909 | -€2,757 | -25.9% |
| Other amounts payable | 47/48 | €14,669 | €14,708 | +€38 | +0.3% |
| Accrued charges and deferred income | 492/3 | €9,184 | €11,081 | +€1,897 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,604 | €6,604 | = | 0.0% |
| Other operating charges | 640/8 | €1,263 | €1,301 | +€38 | +3.0% |
| Gross operating margin | 9900 | €50,605 | €52,357 | +€1,752 | +3.5% |
| Operating profit (loss) | 9901 | €42,738 | €44,452 | +€1,714 | +4.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €351 | €181 | -€170 | -48.5% |
| Recurring financial charges | 65 | €351 | €181 | -€170 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €42,387 | €44,272 | +€1,884 | +4.4% |
| Income taxes | 67/77 | €7,106 | €7,620 | +€514 | +7.2% |
| Profit (loss) for the period | 9904 | €35,282 | €36,652 | +€1,370 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,282 | €36,652 | +€1,370 | +3.9% |
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 5 October 2026 via checked.be.