U&C PROPERTIES: 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.
U&C PROPERTIES
Largest movements
- Cash +€22,687
up €22,687 (+432.7%), from €5,243 to €27,930
mainly Tax, wage and social debts (+€20,159) and Depreciation (+€16,186)
- Tangible fixed assets -€16,186
down €16,186 (-2.4%), from €662,356 to €646,170
of which Land and buildings: -€14,809
- Tax, wage and social debts +€20,159
up €20,159 (+1320.1%), from €1,527 to €21,687
- Profit (loss) carried forward -€13,628
down €13,628 (-48.1%), from -€28,334 to -€41,962
- Staff costs -€8,262
down €8,262 (-19.1%), from €43,368 to €35,106
- Depreciation -€7,106
down €7,106 (-30.5%), from €23,293 to €16,186
- Purchases and services +€4,195
up €4,195 (+66.9%), from €6,270 to €10,465
- Other operating charges +€994
up €994 (+84.1%), from €1,182 to €2,176
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 | €668,040 | €674,136 | +€6,096 | +0.9% |
| Fixed assets | 21/28 | €662,392 | €646,206 | -€16,186 | -2.4% |
| Tangible fixed assets | 22/27 | €662,356 | €646,170 | -€16,186 | -2.4% |
| Land and buildings | 22 | €641,711 | €626,902 | -€14,809 | -2.3% |
| Other tangible fixed assets | 26 | €20,645 | €19,268 | -€1,377 | -6.7% |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €5,648 | €27,930 | +€22,282 | +394.5% |
| Cash at bank and in hand | 54/58 | €5,243 | €27,930 | +€22,687 | +432.7% |
| Deferred charges and accrued income | 490/1 | €405 | - | -€405 | |
| Total equity and liabilities | 10/49 | €668,040 | €674,136 | +€6,096 | +0.9% |
| Equity | 10/15 | €656,666 | €643,038 | -€13,628 | -2.1% |
| Contributions | 10/11 | €685,000 | €685,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,334 | -€41,962 | -€13,628 | -48.1% |
| Amounts payable | 17/49 | €11,375 | €31,098 | +€19,723 | +173.4% |
| Amounts payable after more than one year | 17 | €5,550 | €5,550 | = | 0.0% |
| Other amounts payable | 178/9 | €5,550 | €5,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,825 | €25,548 | +€19,723 | +338.6% |
| Trade debts | 44 | €3,862 | €1,233 | -€2,629 | -68.1% |
| Suppliers | 440/4 | €3,862 | €1,233 | -€2,629 | -68.1% |
| Taxes, remuneration and social security | 45 | €1,527 | €21,687 | +€20,159 | +1320.1% |
| Remuneration and social security | 454/9 | €1,527 | €21,687 | +€20,159 | +1320.1% |
| Other amounts payable | 47/48 | €436 | €2,629 | +€2,193 | +503.5% |
| Non-recurring operating income | 76A | €45,831 | - | -€45,831 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,270 | €10,465 | +€4,195 | +66.9% |
| Remuneration, social security and pensions | 62 | €43,368 | €35,106 | -€8,262 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,293 | €16,186 | -€7,106 | -30.5% |
| Other operating charges | 640/8 | €1,182 | €2,176 | +€994 | +84.1% |
| Gross operating margin | 9900 | €39,561 | €39,950 | +€389 | +1.0% |
| Operating profit (loss) | 9901 | -€28,282 | -€13,518 | +€14,764 | +52.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €110 | +€58 | +110.0% |
| Recurring financial charges | 65 | €52 | €110 | +€58 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,334 | -€13,628 | +€14,706 | +51.9% |
| Profit (loss) for the period | 9904 | -€28,334 | -€13,628 | +€14,706 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,334 | -€13,628 | +€14,706 | +51.9% |
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 4 October 2026 via checked.be.