U.O.B: 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.O.B
Largest movements
- Tangible fixed assets +€22,736
up €22,736 (+53.1%), from €42,847 to €65,583
of which Furniture and vehicles: +€27,619
- Receivables within one year +€1,450
up €1,450 (+2.1%), from €67,976 to €69,427
of which Other amounts receivable: +€1,691
- Advances received -€11,589
no longer reported in 2025 (was €11,589)
- Other debts +€10,361
up €10,361 (+219%), from €4,729 to €15,089
- Debts after one year +€8,063
up €8,063 (+63.3%), from €12,738 to €20,801
- Trade debts +€7,989
up €7,989 (+77.2%), from €10,349 to €18,337
- Current portion of long-term debt +€4,835
up €4,835 (+87.9%), from €5,503 to €10,337
- Depreciation +€3,579
up €3,579 (+56.2%), from €6,369 to €9,947
- Taxes -€1,099
down €1,099 (-36.2%), from €3,041 to €1,941
- Gross operating margin +€597
up €597 (+3.4%), from €17,762 to €18,360
- Financial charges +€484
up €484 (+43.9%), from €1,102 to €1,586
- Financial income +€325
up €325 (+17,965%), from €2 to €327
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 | €113,630 | €136,677 | +€23,047 | +20.3% |
| Fixed assets | 21/28 | €42,847 | €65,583 | +€22,736 | +53.1% |
| Tangible fixed assets | 22/27 | €42,847 | €65,583 | +€22,736 | +53.1% |
| Land and buildings | 22 | €38,628 | €36,868 | -€1,760 | -4.6% |
| Plant, machinery and equipment | 23 | €3,317 | €195 | -€3,123 | -94.1% |
| Furniture and vehicles | 24 | €901 | €28,520 | +€27,619 | +3,065% |
| Current assets | 29/58 | €70,783 | €71,094 | +€311 | +0.4% |
| Amounts receivable within one year | 40/41 | €67,976 | €69,427 | +€1,450 | +2.1% |
| Trade receivables | 40 | €66,340 | €66,099 | -€241 | -0.4% |
| Other amounts receivable | 41 | €1,637 | €3,328 | +€1,691 | +103% |
| Cash at bank and in hand | 54/58 | €2,088 | €942 | -€1,146 | -54.9% |
| Deferred charges and accrued income | 490/1 | €719 | €725 | +€6 | +0.8% |
| Total equity and liabilities | 10/49 | €113,630 | €136,677 | +€23,047 | +20.3% |
| Equity | 10/15 | €63,722 | €67,070 | +€3,348 | +5.3% |
| Contributions | 10/11 | €20,625 | €20,625 | = | 0.0% |
| Reserves | 13 | €32,424 | €35,771 | +€3,348 | +10.3% |
| Distributable reserves | 133 | €32,424 | €35,771 | +€3,348 | +10.3% |
| Profit (loss) carried forward | 14 | €10,674 | €10,674 | = | 0.0% |
| Amounts payable | 17/49 | €49,908 | €69,607 | +€19,699 | +39.5% |
| Amounts payable after more than one year | 17 | €12,738 | €20,801 | +€8,063 | +63.3% |
| Financial debts | 170/4 | €12,738 | €20,801 | +€8,063 | +63.3% |
| Amounts payable within one year | 42/48 | €37,170 | €48,806 | +€11,636 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €5,503 | €10,337 | +€4,835 | +87.9% |
| Trade debts | 44 | €10,349 | €18,337 | +€7,989 | +77.2% |
| Suppliers | 440/4 | €10,349 | €18,337 | +€7,989 | +77.2% |
| Advances received on contracts in progress | 46 | €11,589 | - | -€11,589 | |
| Taxes, remuneration and social security | 45 | €5,001 | €5,042 | +€41 | +0.8% |
| Taxes | 450/3 | €5,001 | €5,042 | +€41 | +0.8% |
| Other amounts payable | 47/48 | €4,729 | €15,089 | +€10,361 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,369 | €9,947 | +€3,579 | +56.2% |
| Other operating charges | 640/8 | €1,921 | €1,864 | -€56 | -2.9% |
| Gross operating margin | 9900 | €17,762 | €18,360 | +€597 | +3.4% |
| Operating profit (loss) | 9901 | €9,473 | €6,548 | -€2,925 | -30.9% |
| Financial income | 75/76B | €2 | €327 | +€325 | +17,965% |
| Recurring financial income | 75 | €2 | €327 | +€325 | +17,965% |
| Financial charges | 65/66B | €1,102 | €1,586 | +€484 | +43.9% |
| Recurring financial charges | 65 | €1,102 | €1,586 | +€484 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €8,373 | €5,289 | -€3,084 | -36.8% |
| Income taxes | 67/77 | €3,041 | €1,941 | -€1,099 | -36.2% |
| Profit (loss) for the period | 9904 | €5,333 | €3,348 | -€1,985 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,333 | €3,348 | -€1,985 | -37.2% |
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 21 October 2026 via checked.be.