U.A.C.S.: 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.
U.A.C.S.
Largest movements
- Receivables within one year +€12,996
up €12,996 (+8.8%), from €147,314 to €160,310
of which Trade receivables: +€12,036
- Profit (loss) carried forward +€6,850
up €6,850 (+3.2%), from -€215,065 to -€208,215
- Tax, wage and social debts +€5,478
up €5,478 (+50.2%), from €10,904 to €16,382
- Gross operating margin +€4,465
up €4,465 (+87.9%), from €5,078 to €9,543
- Taxes +€1,592
up €1,592 (+230%), from €692 to €2,284
- Other operating charges +€258
new in 2025: €258
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 | €242,010 | €252,767 | +€10,757 | +4.4% |
| Fixed assets | 21/28 | €46,061 | €46,061 | = | 0.0% |
| Financial fixed assets | 28 | €46,061 | €46,061 | = | 0.0% |
| Current assets | 29/58 | €195,949 | €206,706 | +€10,757 | +5.5% |
| Amounts receivable within one year | 40/41 | €147,314 | €160,310 | +€12,996 | +8.8% |
| Trade receivables | 40 | €141,366 | €153,402 | +€12,036 | +8.5% |
| Other amounts receivable | 41 | €5,948 | €6,908 | +€960 | +16.1% |
| Cash at bank and in hand | 54/58 | €5,825 | €3,585 | -€2,240 | -38.5% |
| Deferred charges and accrued income | 490/1 | €42,810 | €42,811 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €242,010 | €252,767 | +€10,757 | +4.4% |
| Equity | 10/15 | -€46,619 | -€39,769 | +€6,850 | +14.7% |
| Contributions | 10/11 | €168,446 | €168,446 | = | 0.0% |
| Capital | 10 | €168,446 | €168,446 | = | 0.0% |
| Issued capital | 100 | €168,446 | €168,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,065 | -€208,215 | +€6,850 | +3.2% |
| Amounts payable | 17/49 | €288,629 | €292,536 | +€3,907 | +1.4% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Other amounts payable | 178/9 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €218,626 | €222,534 | +€3,908 | +1.8% |
| Trade debts | 44 | €684 | €684 | = | 0.0% |
| Suppliers | 440/4 | €684 | €684 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,904 | €16,382 | +€5,478 | +50.2% |
| Taxes | 450/3 | €10,904 | €16,382 | +€5,478 | +50.2% |
| Other amounts payable | 47/48 | €207,038 | €205,468 | -€1,570 | -0.8% |
| Accrued charges and deferred income | 492/3 | €5,003 | €5,002 | -€1 | 0.0% |
| Other operating charges | 640/8 | - | €258 | +€258 | |
| Gross operating margin | 9900 | €5,078 | €9,543 | +€4,465 | +87.9% |
| Operating profit (loss) | 9901 | €5,078 | €9,285 | +€4,207 | +82.8% |
| Financial charges | 65/66B | €147 | €151 | +€4 | +2.7% |
| Recurring financial charges | 65 | €147 | €151 | +€4 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €4,931 | €9,134 | +€4,203 | +85.2% |
| Income taxes | 67/77 | €692 | €2,284 | +€1,592 | +230% |
| Profit (loss) for the period | 9904 | €4,239 | €6,850 | +€2,611 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,239 | €6,850 | +€2,611 | +61.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.