U-ME: 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-ME
Largest movements
- Cash -€30,207
down €30,207 (-68.3%), from €44,252 to €14,045
mainly Contributions, distributions and other (-€17,800) and Other debts (-€17,699)
- Tangible fixed assets -€8,701
down €8,701 (-47.2%), from €18,451 to €9,750
- Profit (loss) carried forward -€25,644
down €25,644 (-92.4%), from €27,756 to €2,112
- Other debts -€17,699
down €17,699 (-79.9%), from €22,148 to €4,450
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts -€1,347
down €1,347 (-92.1%), from €1,463 to €116
- Taxes +€1,473
up €1,473, from -€1,187 to €286
- Gross operating margin +€749
up €749 (+10.0%), from €7,466 to €8,215
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 | €69,085 | €30,016 | -€39,069 | -56.6% |
| Fixed assets | 21/28 | €18,451 | €9,750 | -€8,701 | -47.2% |
| Tangible fixed assets | 22/27 | €18,451 | €9,750 | -€8,701 | -47.2% |
| Furniture and vehicles | 24 | €18,451 | €9,750 | -€8,701 | -47.2% |
| Current assets | 29/58 | €50,634 | €20,266 | -€30,368 | -60.0% |
| Amounts receivable within one year | 40/41 | €6,157 | €6,002 | -€155 | -2.5% |
| Trade receivables | 40 | €5,657 | €6,002 | +€345 | +6.1% |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €44,252 | €14,045 | -€30,207 | -68.3% |
| Deferred charges and accrued income | 490/1 | €225 | €220 | -€6 | -2.5% |
| Total equity and liabilities | 10/49 | €69,085 | €30,016 | -€39,069 | -56.6% |
| Equity | 10/15 | €42,016 | €22,572 | -€19,444 | -46.3% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,756 | €2,112 | -€25,644 | -92.4% |
| Amounts payable | 17/49 | €27,069 | €7,444 | -€19,625 | -72.5% |
| Amounts payable within one year | 42/48 | €27,069 | €7,444 | -€19,625 | -72.5% |
| Trade debts | 44 | €1,463 | €116 | -€1,347 | -92.1% |
| Suppliers | 440/4 | €1,463 | €116 | -€1,347 | -92.1% |
| Taxes, remuneration and social security | 45 | €3,458 | €2,878 | -€580 | -16.8% |
| Taxes | 450/3 | €2,458 | €2,878 | +€420 | +17.1% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €22,148 | €4,450 | -€17,699 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,701 | €8,701 | = | 0.0% |
| Other operating charges | 640/8 | €603 | €623 | +€20 | +3.3% |
| Gross operating margin | 9900 | €7,466 | €8,215 | +€749 | +10.0% |
| Operating profit (loss) | 9901 | -€1,838 | -€1,109 | +€729 | +39.7% |
| Financial income | 75/76B | €0 | €6 | +€5 | +1,324% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +1,324% |
| Financial charges | 65/66B | €312 | €255 | -€57 | -18.3% |
| Recurring financial charges | 65 | €312 | €255 | -€57 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,150 | -€1,358 | +€792 | +36.8% |
| Income taxes | 67/77 | -€1,187 | €286 | +€1,473 | |
| Profit (loss) for the period | 9904 | -€962 | -€1,644 | -€681 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€962 | -€1,644 | -€681 | -70.8% |
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 13 October 2026 via checked.be.