FRANCOIS VAN UFFELEN: 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.
FRANCOIS VAN UFFELEN
Largest movements
- Cash +€8,456
up €8,456 (+37.0%), from €22,859 to €31,315
mainly Net result for the year (+€15,268) and Tax, wage and social debts (+€56)
- Receivables within one year +€1,874
up €1,874 (+27.3%), from €6,860 to €8,734
of which Trade receivables: +€2,479
- Profit (loss) carried forward +€15,269
up €15,269 (+140%), from €10,939 to €26,208
- Other debts -€4,920
down €4,920 (-57.5%), from €8,559 to €3,639
- Gross operating margin +€4,519
up €4,519 (+30.4%), from €14,874 to €19,393
- Taxes +€1,284
up €1,284 (+46.7%), from €2,750 to €4,034
- Depreciation -€818
no longer reported in 2025 (was €818)
- Financial charges -€257
down €257 (-70.0%), from €367 to €110
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 | €29,719 | €40,049 | +€10,330 | +34.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Current assets | 29/58 | €29,719 | €40,049 | +€10,330 | +34.8% |
| Amounts receivable within one year | 40/41 | €6,860 | €8,734 | +€1,874 | +27.3% |
| Trade receivables | 40 | €6,255 | €8,734 | +€2,479 | +39.6% |
| Other amounts receivable | 41 | €605 | - | -€605 | |
| Cash at bank and in hand | 54/58 | €22,859 | €31,315 | +€8,456 | +37.0% |
| Total equity and liabilities | 10/49 | €29,719 | €40,049 | +€10,330 | +34.8% |
| Equity | 10/15 | €12,939 | €28,208 | +€15,269 | +118% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,939 | €26,208 | +€15,269 | +140% |
| Amounts payable | 17/49 | €16,780 | €11,842 | -€4,938 | -29.4% |
| Amounts payable within one year | 42/48 | €16,780 | €11,842 | -€4,938 | -29.4% |
| Trade debts | 44 | €74 | - | -€74 | |
| Suppliers | 440/4 | €74 | - | -€74 | |
| Taxes, remuneration and social security | 45 | €8,147 | €8,203 | +€56 | +0.7% |
| Taxes | 450/3 | €8,147 | €8,203 | +€56 | +0.7% |
| Other amounts payable | 47/48 | €8,559 | €3,639 | -€4,920 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | - | -€818 | |
| Gross operating margin | 9900 | €14,874 | €19,393 | +€4,519 | +30.4% |
| Operating profit (loss) | 9901 | €14,056 | €19,393 | +€5,337 | +38.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €367 | €110 | -€257 | -70.0% |
| Recurring financial charges | 65 | €367 | €110 | -€257 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €13,689 | €19,302 | +€5,613 | +41.0% |
| Income taxes | 67/77 | €2,750 | €4,034 | +€1,284 | +46.7% |
| Profit (loss) for the period | 9904 | €10,939 | €15,268 | +€4,329 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,939 | €15,268 | +€4,329 | +39.6% |
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 29 October 2026 via checked.be.