Dr Uyttendaele: 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.
Dr Uyttendaele
Largest movements
- Tangible fixed assets +€69,547
up €69,547 (+734.0%), from €9,475 to €79,022
of which Furniture and vehicles: +€70,879
- Cash +€42,086
up €42,086 (+7.8%), from €541,724 to €583,810
mainly Net result for the year (+€113,817) and Other debts (+€110,924)
- Receivables within one year -€15,031
down €15,031 (-18.0%), from €83,469 to €68,438
of which Trade receivables: -€15,735
- Other debts +€110,924
up €110,924 (+478.1%), from €23,201 to €134,125
- Reserves -€22,700
down €22,700 (-4.4%), from €512,460 to €489,760
- Gross operating margin -€17,392
down €17,392 (-9.5%), from €182,403 to €165,010
- Taxes -€5,647
down €5,647 (-10.5%), from €53,963 to €48,316
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 | €635,441 | €731,479 | +€96,038 | +15.1% |
| Fixed assets | 21/28 | €9,556 | €79,022 | +€69,466 | +727.0% |
| Tangible fixed assets | 22/27 | €9,475 | €79,022 | +€69,547 | +734.0% |
| Plant, machinery and equipment | 23 | €971 | €610 | -€360 | -37.1% |
| Furniture and vehicles | 24 | €5,179 | €76,058 | +€70,879 | +1368.7% |
| Other tangible fixed assets | 26 | €3,326 | €2,354 | -€972 | -29.2% |
| Financial fixed assets | 28 | €80 | - | -€80 | |
| Current assets | 29/58 | €625,886 | €652,457 | +€26,571 | +4.2% |
| Amounts receivable within one year | 40/41 | €83,469 | €68,438 | -€15,031 | -18.0% |
| Trade receivables | 40 | €76,946 | €61,211 | -€15,735 | -20.4% |
| Other amounts receivable | 41 | €6,523 | €7,227 | +€704 | +10.8% |
| Cash at bank and in hand | 54/58 | €541,724 | €583,810 | +€42,086 | +7.8% |
| Deferred charges and accrued income | 490/1 | €693 | €209 | -€484 | -69.8% |
| Total equity and liabilities | 10/49 | €635,441 | €731,479 | +€96,038 | +15.1% |
| Equity | 10/15 | €608,979 | €586,296 | -€22,683 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512,460 | €489,760 | -€22,700 | -4.4% |
| Distributable reserves | 133 | €512,460 | €489,760 | -€22,700 | -4.4% |
| Profit (loss) carried forward | 14 | €77,919 | €77,936 | +€17 | 0.0% |
| Amounts payable | 17/49 | €26,462 | €145,183 | +€118,721 | +448.6% |
| Amounts payable within one year | 42/48 | €26,270 | €144,989 | +€118,719 | +451.9% |
| Trade debts | 44 | €2,645 | €4,040 | +€1,395 | +52.8% |
| Suppliers | 440/4 | €2,645 | €4,040 | +€1,395 | +52.8% |
| Taxes, remuneration and social security | 45 | €425 | €6,825 | +€6,400 | +1505.9% |
| Taxes | 450/3 | €425 | €6,825 | +€6,400 | +1505.9% |
| Other amounts payable | 47/48 | €23,201 | €134,125 | +€110,924 | +478.1% |
| Accrued charges and deferred income | 492/3 | €192 | €194 | +€1 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €3,746 | +€1,628 | +76.9% |
| Other operating charges | 640/8 | €733 | €829 | +€97 | +13.2% |
| Gross operating margin | 9900 | €182,403 | €165,010 | -€17,392 | -9.5% |
| Operating profit (loss) | 9901 | €179,552 | €160,435 | -€19,117 | -10.6% |
| Financial income | 75/76B | €1,621 | €1,812 | +€192 | +11.8% |
| Recurring financial income | 75 | €1,621 | €1,812 | +€192 | +11.8% |
| Financial charges | 65/66B | €110 | €114 | +€4 | +4.1% |
| Recurring financial charges | 65 | €110 | €114 | +€4 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €181,063 | €162,133 | -€18,930 | -10.5% |
| Income taxes | 67/77 | €53,963 | €48,316 | -€5,647 | -10.5% |
| Profit (loss) for the period | 9904 | €127,101 | €113,817 | -€13,283 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €127,101 | €113,817 | -€13,283 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.