U AND CO: 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 AND CO
Largest movements
- Current investments -€89,965
no longer reported in 2025 (was €89,965)
- Receivables within one year +€54,209
up €54,209 (+258%), from €21,051 to €75,260
of which Other amounts receivable: +€41,677
- Tangible fixed assets +€14,639
up €14,639 (+25.3%), from €57,954 to €72,593
of which Furniture and vehicles: +€10,634
- Cash +€12,750
up €12,750 (+61.9%), from €20,585 to €33,335
mainly Current investments (+€89,965) and Debts after one year (+€57,963)
- Deferred charges and accrued income +€3,684
up €3,684 (+100%), from €3,674 to €7,358
- Other debts -€73,992
no longer reported in 2025 (was €73,992)
- Debts after one year +€57,963
up €57,963 (+706%), from €8,215 to €66,178
- Current portion of long-term debt +€12,677
up €12,677 (+188%), from €6,735 to €19,412
- Trade debts -€2,705
down €2,705 (-45.7%), from €5,915 to €3,210
- Gross operating margin -€77,170
down €77,170 (-69.3%), from €111,414 to €34,244
- Other operating charges -€38,482
down €38,482 (-95.1%), from €40,452 to €1,970
- Financial charges +€17,084
up €17,084 (+566%), from €3,017 to €20,101
- Taxes -€14,044
down €14,044 (-75.1%), from €18,690 to €4,646
- Depreciation -€10,419
down €10,419 (-55.3%), from €18,850 to €8,431
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 | €193,229 | €188,546 | -€4,684 | -2.4% |
| Fixed assets | 21/28 | €57,954 | €72,593 | +€14,639 | +25.3% |
| Tangible fixed assets | 22/27 | €57,954 | €72,593 | +€14,639 | +25.3% |
| Furniture and vehicles | 24 | €30,734 | €41,368 | +€10,634 | +34.6% |
| Other tangible fixed assets | 26 | €27,220 | €31,226 | +€4,006 | +14.7% |
| Current assets | 29/58 | €135,276 | €115,953 | -€19,323 | -14.3% |
| Amounts receivable within one year | 40/41 | €21,051 | €75,260 | +€54,209 | +258% |
| Trade receivables | 40 | €15,309 | €27,841 | +€12,532 | +81.9% |
| Other amounts receivable | 41 | €5,742 | €47,419 | +€41,677 | +726% |
| Current investments | 50/53 | €89,965 | - | -€89,965 | |
| Cash at bank and in hand | 54/58 | €20,585 | €33,335 | +€12,750 | +61.9% |
| Deferred charges and accrued income | 490/1 | €3,674 | €7,358 | +€3,684 | +100% |
| Total equity and liabilities | 10/49 | €193,229 | €188,546 | -€4,684 | -2.4% |
| Equity | 10/15 | €49,426 | €49,970 | +€544 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,980 | €36,980 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,055 | €1,055 | = | 0.0% |
| Distributable reserves | 133 | €35,925 | €35,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,245 | €6,789 | +€544 | +8.7% |
| Amounts payable | 17/49 | €143,804 | €138,576 | -€5,227 | -3.6% |
| Amounts payable after more than one year | 17 | €8,215 | €66,178 | +€57,963 | +706% |
| Financial debts | 170/4 | €8,215 | €66,178 | +€57,963 | +706% |
| Amounts payable within one year | 42/48 | €135,589 | €72,398 | -€63,190 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €6,735 | €19,412 | +€12,677 | +188% |
| Financial debts | 43 | - | €970 | +€970 | |
| Credit institutions | 430/8 | - | €970 | +€970 | |
| Trade debts | 44 | €5,915 | €3,210 | -€2,705 | -45.7% |
| Suppliers | 440/4 | €5,915 | €3,210 | -€2,705 | -45.7% |
| Taxes, remuneration and social security | 45 | €48,947 | €48,805 | -€142 | -0.3% |
| Taxes | 450/3 | €48,947 | €46,005 | -€2,942 | -6.0% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €73,992 | - | -€73,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,850 | €8,431 | -€10,419 | -55.3% |
| Other operating charges | 640/8 | €40,452 | €1,970 | -€38,482 | -95.1% |
| Gross operating margin | 9900 | €111,414 | €34,244 | -€77,170 | -69.3% |
| Operating profit (loss) | 9901 | €52,111 | €23,843 | -€28,269 | -54.2% |
| Financial income | 75/76B | €228 | €1,448 | +€1,220 | +536% |
| Recurring financial income | 75 | €228 | €1,448 | +€1,220 | +536% |
| Financial charges | 65/66B | €3,017 | €20,101 | +€17,084 | +566% |
| Recurring financial charges | 65 | €3,017 | €20,101 | +€17,084 | +566% |
| Profit (loss) for the period before taxes | 9903 | €49,323 | €5,190 | -€44,133 | -89.5% |
| Income taxes | 67/77 | €18,690 | €4,646 | -€14,044 | -75.1% |
| Profit (loss) for the period | 9904 | €30,633 | €544 | -€30,089 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,633 | €544 | -€30,089 | -98.2% |
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.