U.C.A. - HOLDING: 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.C.A. - HOLDING
Largest movements
- Cash -€115
down €115 (-54.8%), from €210 to €95
mainly Net result for the year (-€6,275)
- Profit (loss) carried forward -€6,275
down €6,275 (-0.7%), from -€964,754 to -€971,029
- Other debts +€6,160
up €6,160 (+6.5%), from €94,819 to €100,979
- Gross operating margin -€14,946
no longer reported in 2025 (was €14,946)
- Financial charges +€301
up €301 (+6.0%), from €5,009 to €5,310
- Other operating charges +€237
up €237 (+32.6%), from €728 to €965
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 | €387 | €272 | -€115 | -29.7% |
| Current assets | 29/58 | €387 | €272 | -€115 | -29.7% |
| Amounts receivable after more than one year | 29 | €177 | €177 | = | 0.0% |
| Other amounts receivable | 291 | €177 | €177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €210 | €95 | -€115 | -54.8% |
| Total equity and liabilities | 10/49 | €387 | €272 | -€115 | -29.7% |
| Equity | 10/15 | -€319,432 | -€325,707 | -€6,275 | -2.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €326,586 | €326,586 | = | 0.0% |
| Reserves | 13 | €256,236 | €256,236 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,247 | €6,247 | = | 0.0% |
| Legal reserve | 130 | €6,247 | €6,247 | = | 0.0% |
| Distributable reserves | 133 | €249,989 | €249,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€964,754 | -€971,029 | -€6,275 | -0.7% |
| Provisions and deferred taxes | 16 | €225,000 | €225,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €225,000 | €225,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable | 17/49 | €94,819 | €100,979 | +€6,160 | +6.5% |
| Amounts payable within one year | 42/48 | €94,819 | €100,979 | +€6,160 | +6.5% |
| Other amounts payable | 47/48 | €94,819 | €100,979 | +€6,160 | +6.5% |
| Non-recurring operating income | 76A | €14,946 | - | -€14,946 | |
| Other operating charges | 640/8 | €728 | €965 | +€237 | +32.6% |
| Gross operating margin | 9900 | €14,946 | - | -€14,946 | |
| Operating profit (loss) | 9901 | €14,218 | -€965 | -€15,183 | |
| Financial charges | 65/66B | €5,009 | €5,310 | +€301 | +6.0% |
| Recurring financial charges | 65 | €5,009 | €5,310 | +€301 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €9,209 | -€6,275 | -€15,484 | |
| Profit (loss) for the period | 9904 | €9,209 | -€6,275 | -€15,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,209 | -€6,275 | -€15,484 |
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 30 October 2026 via checked.be.