U O P: 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 P
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€1.8m
down €1.8m (-99.9%), from €1.8m to €927
- Profit (loss) carried forward +€1.4m
up €1.4m (+1.3%), from €108.7m to €110.1m
- Financial income -€1.5m
down €1.5m (-37.2%), from €4.0m to €2.5m
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,566,526 | €111,292,465 | -€274,060 | -0.2% |
| Current assets | 29/58 | €111,566,526 | €111,292,465 | -€274,060 | -0.2% |
| Amounts receivable within one year | 40/41 | €111,566,526 | €111,292,465 | -€274,060 | -0.2% |
| Trade receivables | 40 | €356,209 | €602,911 | +€246,702 | +69.3% |
| Other amounts receivable | 41 | €111,210,317 | €110,689,554 | -€520,762 | -0.5% |
| Total equity and liabilities | 10/49 | €111,566,526 | €111,292,465 | -€274,060 | -0.2% |
| Equity | 10/15 | €109,682,075 | €111,129,648 | +€1.4m | +1.3% |
| Contributions | 10/11 | €1,016,400 | €1,016,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,665,675 | €110,113,248 | +€1.4m | +1.3% |
| Amounts payable | 17/49 | €1,884,450 | €162,817 | -€1.7m | -91.4% |
| Amounts payable within one year | 42/48 | €1,884,450 | €162,817 | -€1.7m | -91.4% |
| Trade debts | 44 | €93,391 | €161,890 | +€68,499 | +73.3% |
| Suppliers | 440/4 | €93,391 | €161,890 | +€68,499 | +73.3% |
| Taxes, remuneration and social security | 45 | €1,791,059 | €927 | -€1.8m | -99.9% |
| Taxes | 450/3 | €1,791,059 | €927 | -€1.8m | -99.9% |
| Operating charges | 60/66A | €112,189 | €344,624 | +€232,436 | +207% |
| Services and other goods | 61 | €110,478 | €185,086 | +€74,607 | +67.5% |
| Other operating charges | 640/8 | €1,711 | €159,539 | +€157,828 | +9,227% |
| Operating profit (loss) | 9901 | -€112,189 | -€344,624 | -€232,436 | -207% |
| Financial income | 75/76B | €4,000,866 | €2,511,486 | -€1.5m | -37.2% |
| Recurring financial income | 75 | €4,000,866 | €2,511,486 | -€1.5m | -37.2% |
| Income from current assets | 751 | €3,956,894 | €2,341,532 | -€1.6m | -40.8% |
| Other financial income | 752/9 | €43,971 | €169,954 | +€125,982 | +287% |
| Financial charges | 65/66B | €109,620 | €196,715 | +€87,095 | +79.5% |
| Recurring financial charges | 65 | €109,620 | €196,715 | +€87,095 | +79.5% |
| Debt charges | 650 | €47,709 | €45,260 | -€2,449 | -5.1% |
| Other financial charges | 652/9 | €61,911 | €151,455 | +€89,544 | +145% |
| Profit (loss) for the period before taxes | 9903 | €3,779,057 | €1,970,147 | -€1.8m | -47.9% |
| Income taxes | 67/77 | €1,007,516 | €522,574 | -€484,942 | -48.1% |
| Taxes | 670/3 | €1,043,118 | €522,574 | -€520,544 | -49.9% |
| Tax adjustments and reversals of tax provisions | 77 | €35,602 | - | -€35,602 | |
| Profit (loss) for the period | 9904 | €2,771,541 | €1,447,573 | -€1.3m | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,771,541 | €1,447,573 | -€1.3m | -47.8% |
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 20 October 2026 via checked.be.