U&K: 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&K
Largest movements
- Cash +€19,440
up €19,440 (+89.4%), from €21,743 to €41,183
mainly Net result for the year (+€36,252) and Depreciation (+€6,824)
- Tangible fixed assets +€16,771
up €16,771 (+81.6%), from €20,547 to €37,318
of which Plant, machinery and equipment: +€18,333
- Deferred charges and accrued income +€2,388
new in 2025: €2,388
- Receivables within one year +€1,670
up €1,670 (+42.2%), from €3,954 to €5,624
of which Other amounts receivable: +€2,150
- Reserves +€36,252
up €36,252 (+101.1%), from €35,843 to €72,095
- Tax, wage and social debts +€6,714
up €6,714 (+100.1%), from €6,704 to €13,418
of which Taxes: +€6,714
- Trade debts -€1,567
down €1,567 (-100.0%), from €1,567 to €0
- Advances received -€1,130
no longer reported in 2025 (was €1,130)
- Gross operating margin +€26,611
up €26,611 (+93.9%), from €28,351 to €54,962
- Taxes +€6,206
up €6,206 (+131.9%), from €4,704 to €10,910
- Depreciation +€4,098
up €4,098 (+150.4%), from €2,726 to €6,824
- Other operating charges +€569
up €569 (+119.1%), from €478 to €1,047
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 | €46,244 | €86,513 | +€40,269 | +87.1% |
| Fixed assets | 21/28 | €20,547 | €37,318 | +€16,771 | +81.6% |
| Tangible fixed assets | 22/27 | €20,547 | €37,318 | +€16,771 | +81.6% |
| Plant, machinery and equipment | 23 | €17,321 | €35,654 | +€18,333 | +105.8% |
| Furniture and vehicles | 24 | €3,226 | €1,664 | -€1,562 | -48.4% |
| Current assets | 29/58 | €25,697 | €49,195 | +€23,498 | +91.4% |
| Amounts receivable within one year | 40/41 | €3,954 | €5,624 | +€1,670 | +42.2% |
| Trade receivables | 40 | €1,817 | €1,337 | -€480 | -26.4% |
| Other amounts receivable | 41 | €2,137 | €4,287 | +€2,150 | +100.6% |
| Cash at bank and in hand | 54/58 | €21,743 | €41,183 | +€19,440 | +89.4% |
| Deferred charges and accrued income | 490/1 | - | €2,388 | +€2,388 | |
| Total equity and liabilities | 10/49 | €46,244 | €86,513 | +€40,269 | +87.1% |
| Equity | 10/15 | €36,843 | €73,095 | +€36,252 | +98.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €35,843 | €72,095 | +€36,252 | +101.1% |
| Distributable reserves | 133 | €35,843 | €72,095 | +€36,252 | +101.1% |
| Amounts payable | 17/49 | €9,401 | €13,418 | +€4,017 | +42.7% |
| Amounts payable within one year | 42/48 | €9,401 | €13,418 | +€4,017 | +42.7% |
| Trade debts | 44 | €1,567 | €0 | -€1,567 | -100.0% |
| Suppliers | 440/4 | €1,567 | €0 | -€1,567 | -100.0% |
| Advances received on contracts in progress | 46 | €1,130 | - | -€1,130 | |
| Taxes, remuneration and social security | 45 | €6,704 | €13,418 | +€6,714 | +100.1% |
| Taxes | 450/3 | €4,704 | €11,418 | +€6,714 | +142.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,726 | €6,824 | +€4,098 | +150.4% |
| Other operating charges | 640/8 | €478 | €1,047 | +€569 | +119.1% |
| Gross operating margin | 9900 | €28,351 | €54,962 | +€26,611 | +93.9% |
| Operating profit (loss) | 9901 | €25,147 | €47,091 | +€21,944 | +87.3% |
| Financial income | 75/76B | €41 | €155 | +€114 | +280.8% |
| Recurring financial income | 75 | €41 | €155 | +€114 | +280.8% |
| Financial charges | 65/66B | €203 | €84 | -€119 | -58.6% |
| Recurring financial charges | 65 | €203 | €84 | -€119 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €24,985 | €47,162 | +€22,178 | +88.8% |
| Income taxes | 67/77 | €4,704 | €10,910 | +€6,206 | +131.9% |
| Profit (loss) for the period | 9904 | €20,281 | €36,252 | +€15,972 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,281 | €36,252 | +€15,972 | +78.8% |
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 2 October 2026 via checked.be.