La Difference @uto: 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.
La Difference @uto
Largest movements
- Stocks and contracts -€75,565
down €75,565 (-20.1%), from €375,106 to €299,541
- Cash +€32,140
up €32,140 (+53.4%), from €60,165 to €92,305
mainly Stocks and contracts (+€75,565) and Depreciation (+€22,137)
- Receivables within one year -€11,135
down €11,135 (-20.8%), from €53,433 to €42,298
of which Other amounts receivable: -€6,660
- Tangible fixed assets -€8,250
down €8,250 (-8.0%), from €102,744 to €94,494
of which Other tangible fixed assets: -€8,365
- Other debts -€36,516
down €36,516 (-8.6%), from €423,469 to €386,954
- Debts after one year -€32,967
down €32,967 (-49.4%), from €66,744 to €33,777
- Trade debts +€8,928
up €8,928 (+33.2%), from €26,910 to €35,838
- Profit (loss) carried forward +€7,097
up €7,097 (+39.1%), from €18,134 to €25,231
- Depreciation +€7,477
up €7,477 (+51.0%), from €14,661 to €22,137
- Gross operating margin +€3,166
up €3,166 (+8.1%), from €39,154 to €42,320
- Taxes -€1,517
down €1,517 (-23.4%), from €6,492 to €4,975
- Financial income -€623
down €623 (-96.8%), from €644 to €21
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 | €598,249 | €538,137 | -€60,113 | -10.0% |
| Fixed assets | 21/28 | €109,279 | €101,029 | -€8,250 | -7.5% |
| Tangible fixed assets | 22/27 | €102,744 | €94,494 | -€8,250 | -8.0% |
| Plant, machinery and equipment | 23 | €9,393 | €10,937 | +€1,544 | +16.4% |
| Furniture and vehicles | 24 | €38,087 | €36,658 | -€1,429 | -3.8% |
| Other tangible fixed assets | 26 | €55,264 | €46,898 | -€8,365 | -15.1% |
| Financial fixed assets | 28 | €6,535 | €6,535 | = | 0.0% |
| Current assets | 29/58 | €488,970 | €437,108 | -€51,862 | -10.6% |
| Stocks and contracts in progress | 3 | €375,106 | €299,541 | -€75,565 | -20.1% |
| Stocks | 30/36 | €375,106 | €299,541 | -€75,565 | -20.1% |
| Amounts receivable within one year | 40/41 | €53,433 | €42,298 | -€11,135 | -20.8% |
| Trade receivables | 40 | €42,415 | €37,940 | -€4,475 | -10.6% |
| Other amounts receivable | 41 | €11,018 | €4,359 | -€6,660 | -60.4% |
| Cash at bank and in hand | 54/58 | €60,165 | €92,305 | +€32,140 | +53.4% |
| Deferred charges and accrued income | 490/1 | €266 | €2,963 | +€2,698 | +1015.6% |
| Total equity and liabilities | 10/49 | €598,249 | €538,137 | -€60,113 | -10.0% |
| Equity | 10/15 | €33,842 | €40,939 | +€7,097 | +21.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,308 | €3,308 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,453 | €1,453 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,134 | €25,231 | +€7,097 | +39.1% |
| Amounts payable | 17/49 | €564,407 | €497,197 | -€67,210 | -11.9% |
| Amounts payable after more than one year | 17 | €66,744 | €33,777 | -€32,967 | -49.4% |
| Financial debts | 170/4 | €66,744 | €33,777 | -€32,967 | -49.4% |
| Amounts payable within one year | 42/48 | €497,663 | €463,420 | -€34,242 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €38,205 | €33,867 | -€4,338 | -11.4% |
| Trade debts | 44 | €26,910 | €35,838 | +€8,928 | +33.2% |
| Suppliers | 440/4 | €26,910 | €35,838 | +€8,928 | +33.2% |
| Taxes, remuneration and social security | 45 | €9,079 | €6,762 | -€2,317 | -25.5% |
| Taxes | 450/3 | €6,492 | €4,975 | -€1,517 | -23.4% |
| Remuneration and social security | 454/9 | €2,587 | €1,787 | -€800 | -30.9% |
| Other amounts payable | 47/48 | €423,469 | €386,954 | -€36,516 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,661 | €22,137 | +€7,477 | +51.0% |
| Other operating charges | 640/8 | €3,483 | €3,639 | +€156 | +4.5% |
| Non-recurring operating charges | 66A | €1,714 | €957 | -€757 | -44.2% |
| Gross operating margin | 9900 | €39,154 | €42,320 | +€3,166 | +8.1% |
| Operating profit (loss) | 9901 | €19,296 | €15,587 | -€3,709 | -19.2% |
| Financial income | 75/76B | €644 | €21 | -€623 | -96.8% |
| Recurring financial income | 75 | €644 | €21 | -€623 | -96.8% |
| Financial charges | 65/66B | €3,152 | €3,536 | +€384 | +12.2% |
| Recurring financial charges | 65 | €3,152 | €3,536 | +€384 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €16,788 | €12,072 | -€4,716 | -28.1% |
| Income taxes | 67/77 | €6,492 | €4,975 | -€1,517 | -23.4% |
| Profit (loss) for the period | 9904 | €10,296 | €7,097 | -€3,200 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,296 | €7,097 | -€3,200 | -31.1% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.