U&H: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
U&H
Largest movements
- Cash +€13,907
up €13,907 (+90.5%), from €15,373 to €29,281
mainly Tax, wage and social debts (+€6,406) and Receivables within one year (+€4,798)
- Receivables within one year -€4,798
down €4,798 (-74.5%), from €6,440 to €1,642
of which Trade receivables: -€4,798
- Stocks and contracts -€1,175
down €1,175 (-100%), from €1,175 to €0
- Tax, wage and social debts +€6,406
up €6,406 (+25.1%), from €25,485 to €31,891
of which Taxes: +€3,466
- Profit (loss) carried forward +€2,376
up €2,376 (+2.9%), from -€80,980 to -€78,604
- Trade debts -€711
down €711 (-100%), from €711 to €0
- Turnover +€57,854
up €57,854 (+54.9%), from €105,327 to €163,181
- Gross operating margin +€55,767
up €55,767 (+67.3%), from €82,817 to €138,584
- Staff costs +€28,021
up €28,021 (+25.0%), from €111,926 to €139,946
- Purchases and services -€2,197
down €2,197 (-8.2%), from €26,794 to €24,597
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,276 | €31,346 | +€8,070 | +34.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €23,276 | €31,346 | +€8,070 | +34.7% |
| Stocks and contracts in progress | 3 | €1,175 | €0 | -€1,175 | -100% |
| Stocks | 30/36 | €1,175 | €0 | -€1,175 | -100% |
| Amounts receivable within one year | 40/41 | €6,440 | €1,642 | -€4,798 | -74.5% |
| Trade receivables | 40 | €6,440 | €1,642 | -€4,798 | -74.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,373 | €29,281 | +€13,907 | +90.5% |
| Deferred charges and accrued income | 490/1 | €287 | €423 | +€136 | +47.5% |
| Total equity and liabilities | 10/49 | €23,276 | €31,346 | +€8,070 | +34.7% |
| Equity | 10/15 | -€62,380 | -€60,004 | +€2,376 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,980 | -€78,604 | +€2,376 | +2.9% |
| Amounts payable | 17/49 | €85,655 | €91,349 | +€5,694 | +6.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €85,655 | €91,349 | +€5,694 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €711 | €0 | -€711 | -100% |
| Suppliers | 440/4 | €711 | €0 | -€711 | -100% |
| Taxes, remuneration and social security | 45 | €25,485 | €31,891 | +€6,406 | +25.1% |
| Taxes | 450/3 | €7,317 | €10,784 | +€3,466 | +47.4% |
| Remuneration and social security | 454/9 | €18,168 | €21,107 | +€2,940 | +16.2% |
| Other amounts payable | 47/48 | €59,458 | €59,458 | = | 0.0% |
| Turnover | 70 | €105,327 | €163,181 | +€57,854 | +54.9% |
| Non-recurring operating income | 76A | €4,067 | - | -€4,067 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,794 | €24,597 | -€2,197 | -8.2% |
| Remuneration, social security and pensions | 62 | €111,926 | €139,946 | +€28,021 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €446 | €400 | -€46 | -10.3% |
| Gross operating margin | 9900 | €82,817 | €138,584 | +€55,767 | +67.3% |
| Operating profit (loss) | 9901 | -€29,555 | -€1,762 | +€27,793 | +94.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €239 | €362 | +€124 | +51.8% |
| Recurring financial charges | 65 | €239 | €362 | +€124 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,793 | -€2,124 | +€27,668 | +92.9% |
| Income taxes | 67/77 | €167 | - | -€167 | |
| Profit (loss) for the period | 9904 | -€29,959 | -€2,124 | +€27,835 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,959 | -€2,124 | +€27,835 | +92.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.