Grafzerken 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.
Grafzerken Van Uffelen
Largest movements
- Cash +€111,071
up €111,071 (+51.5%), from €215,752 to €326,822
mainly Net result for the year (+€82,183) and Trade debts (+€28,854)
- Receivables within one year -€15,926
down €15,926 (-24.4%), from €65,153 to €49,227
of which Trade receivables: -€10,990
- Tangible fixed assets -€8,356
down €8,356 (-2.2%), from €384,217 to €375,862
of which Land and buildings: -€8,345
- Stocks and contracts -€8,345
down €8,345 (-23.0%), from €36,343 to €27,998
- Reserves +€82,183
up €82,183 (+52.7%), from €155,822 to €238,004
- Trade debts +€28,854
up €28,854 (+435%), from €6,639 to €35,493
- Other debts -€14,417
down €14,417 (-95.4%), from €15,108 to €691
- Debts after one year -€12,940
down €12,940 (-4.0%), from €326,329 to €313,389
- Gross operating margin +€39,626
up €39,626 (+18.4%), from €214,795 to €254,421
- Staff costs +€17,847
up €17,847 (+20.0%), from €89,023 to €106,870
- Taxes +€7,754
up €7,754 (+30.9%), from €25,064 to €32,817
- Depreciation -€6,451
down €6,451 (-42.9%), from €15,035 to €8,584
- Other operating charges +€2,899
up €2,899 (+58.9%), from €4,926 to €7,826
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 | €717,561 | €795,611 | +€78,050 | +10.9% |
| Fixed assets | 21/28 | €392,037 | €383,682 | -€8,356 | -2.1% |
| Tangible fixed assets | 22/27 | €384,217 | €375,862 | -€8,356 | -2.2% |
| Land and buildings | 22 | €383,863 | €375,518 | -€8,345 | -2.2% |
| Plant, machinery and equipment | 23 | €301 | €169 | -€131 | -43.7% |
| Furniture and vehicles | 24 | €53 | €174 | +€121 | +228% |
| Financial fixed assets | 28 | €7,820 | €7,820 | = | 0.0% |
| Current assets | 29/58 | €325,524 | €411,930 | +€86,405 | +26.5% |
| Stocks and contracts in progress | 3 | €36,343 | €27,998 | -€8,345 | -23.0% |
| Stocks | 30/36 | €36,343 | €27,998 | -€8,345 | -23.0% |
| Amounts receivable within one year | 40/41 | €65,153 | €49,227 | -€15,926 | -24.4% |
| Trade receivables | 40 | €60,217 | €49,227 | -€10,990 | -18.3% |
| Other amounts receivable | 41 | €4,936 | €0 | -€4,936 | -100% |
| Cash at bank and in hand | 54/58 | €215,752 | €326,822 | +€111,071 | +51.5% |
| Deferred charges and accrued income | 490/1 | €8,277 | €7,883 | -€394 | -4.8% |
| Total equity and liabilities | 10/49 | €717,561 | €795,611 | +€78,050 | +10.9% |
| Equity | 10/15 | €322,682 | €404,864 | +€82,183 | +25.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €155,822 | €238,004 | +€82,183 | +52.7% |
| Distributable reserves | 133 | €155,822 | €238,004 | +€82,183 | +52.7% |
| Profit (loss) carried forward | 14 | €141,860 | €141,860 | = | 0.0% |
| Amounts payable | 17/49 | €394,880 | €390,747 | -€4,133 | -1.0% |
| Amounts payable after more than one year | 17 | €326,329 | €313,389 | -€12,940 | -4.0% |
| Financial debts | 170/4 | €326,329 | €313,389 | -€12,940 | -4.0% |
| Amounts payable within one year | 42/48 | €68,550 | €77,357 | +€8,807 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €12,421 | €12,940 | +€519 | +4.2% |
| Trade debts | 44 | €6,639 | €35,493 | +€28,854 | +435% |
| Suppliers | 440/4 | €6,639 | €35,493 | +€28,854 | +435% |
| Taxes, remuneration and social security | 45 | €34,382 | €28,233 | -€6,149 | -17.9% |
| Taxes | 450/3 | €26,052 | €21,162 | -€4,891 | -18.8% |
| Remuneration and social security | 454/9 | €8,330 | €7,072 | -€1,258 | -15.1% |
| Other amounts payable | 47/48 | €15,108 | €691 | -€14,417 | -95.4% |
| Non-recurring operating income | 76A | €2,881 | €413 | -€2,467 | -85.7% |
| Remuneration, social security and pensions | 62 | €89,023 | €106,870 | +€17,847 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,035 | €8,584 | -€6,451 | -42.9% |
| Other operating charges | 640/8 | €4,926 | €7,826 | +€2,899 | +58.9% |
| Gross operating margin | 9900 | €214,795 | €254,421 | +€39,626 | +18.4% |
| Operating profit (loss) | 9901 | €105,810 | €131,141 | +€25,331 | +23.9% |
| Financial income | 75/76B | €89 | €215 | +€126 | +142% |
| Recurring financial income | 75 | €89 | €215 | +€126 | +142% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €14,852 | €16,355 | +€1,504 | +10.1% |
| Recurring financial charges | 65 | €14,852 | €16,355 | +€1,504 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €91,047 | €115,000 | +€23,953 | +26.3% |
| Income taxes | 67/77 | €25,064 | €32,817 | +€7,754 | +30.9% |
| Profit (loss) for the period | 9904 | €65,984 | €82,183 | +€16,199 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,984 | €82,183 | +€16,199 | +24.5% |
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 26 October 2026 via checked.be.