U&S CONSULT: 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&S CONSULT
Largest movements
- Current investments -€24,881
down €24,881 (-82.9%), from €30,000 to €5,119
- Receivables within one year +€19,814
up €19,814 (+54.2%), from €36,565 to €56,380
of which Other amounts receivable: +€15,014
- Tangible fixed assets -€14,548
down €14,548 (-4.7%), from €309,162 to €294,614
of which Land and buildings: -€22,316
- Cash +€5,285
up €5,285 (+398%), from €1,328 to €6,614
mainly Depreciation (+€28,776) and Current investments (+€24,881)
- Debts after one year -€26,282
down €26,282 (-16.6%), from €158,042 to €131,760
- Reserves +€13,845
up €13,845 (+8.3%), from €166,537 to €180,382
of which Distributable reserves: +€13,845
- Other debts -€6,218
no longer reported in 2025 (was €6,218)
- Accrued charges and deferred income +€4,767
up €4,767 (+345%), from €1,384 to €6,151
- Gross operating margin -€12,125
down €12,125 (-16.9%), from €71,696 to €59,571
- Financial charges -€1,693
down €1,693 (-18.0%), from €9,432 to €7,739
- Depreciation +€1,452
up €1,452 (+5.3%), from €27,324 to €28,776
- Taxes -€1,405
down €1,405 (-17.8%), from €7,892 to €6,487
- Staff costs +€971
new in 2025: €971
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 | €391,277 | €373,510 | -€17,767 | -4.5% |
| Fixed assets | 21/28 | €309,162 | €294,614 | -€14,548 | -4.7% |
| Tangible fixed assets | 22/27 | €309,162 | €294,614 | -€14,548 | -4.7% |
| Land and buildings | 22 | €292,113 | €269,798 | -€22,316 | -7.6% |
| Plant, machinery and equipment | 23 | €336 | €2,477 | +€2,141 | +637% |
| Furniture and vehicles | 24 | €16,713 | €22,339 | +€5,626 | +33.7% |
| Current assets | 29/58 | €82,116 | €78,897 | -€3,219 | -3.9% |
| Amounts receivable within one year | 40/41 | €36,565 | €56,380 | +€19,814 | +54.2% |
| Trade receivables | 40 | €35,921 | €40,721 | +€4,801 | +13.4% |
| Other amounts receivable | 41 | €645 | €15,658 | +€15,014 | +2,329% |
| Current investments | 50/53 | €30,000 | €5,119 | -€24,881 | -82.9% |
| Cash at bank and in hand | 54/58 | €1,328 | €6,614 | +€5,285 | +398% |
| Deferred charges and accrued income | 490/1 | €14,222 | €10,784 | -€3,437 | -24.2% |
| Total equity and liabilities | 10/49 | €391,277 | €373,510 | -€17,767 | -4.5% |
| Equity | 10/15 | €185,137 | €198,982 | +€13,845 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,537 | €180,382 | +€13,845 | +8.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €166,537 | €180,382 | +€13,845 | +8.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €206,140 | €174,529 | -€31,612 | -15.3% |
| Amounts payable after more than one year | 17 | €158,042 | €131,760 | -€26,282 | -16.6% |
| Financial debts | 170/4 | €158,042 | €131,760 | -€26,282 | -16.6% |
| Amounts payable within one year | 42/48 | €46,715 | €36,617 | -€10,097 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €27,352 | €26,282 | -€1,071 | -3.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,390 | €5,627 | -€763 | -11.9% |
| Suppliers | 440/4 | €6,390 | €5,627 | -€763 | -11.9% |
| Taxes, remuneration and social security | 45 | €6,754 | €4,708 | -€2,045 | -30.3% |
| Taxes | 450/3 | €6,754 | €4,708 | -€2,045 | -30.3% |
| Other amounts payable | 47/48 | €6,218 | - | -€6,218 | |
| Accrued charges and deferred income | 492/3 | €1,384 | €6,151 | +€4,767 | +345% |
| Non-recurring operating income | 76A | €11,732 | €347 | -€11,385 | -97.0% |
| Remuneration, social security and pensions | 62 | - | €971 | +€971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,324 | €28,776 | +€1,452 | +5.3% |
| Other operating charges | 640/8 | €2,426 | €2,179 | -€247 | -10.2% |
| Non-recurring operating charges | 66A | €1,777 | - | -€1,777 | |
| Gross operating margin | 9900 | €71,696 | €59,571 | -€12,125 | -16.9% |
| Operating profit (loss) | 9901 | €40,169 | €27,645 | -€12,524 | -31.2% |
| Financial income | 75/76B | €104 | €426 | +€323 | +311% |
| Recurring financial income | 75 | €104 | €426 | +€323 | +311% |
| Financial charges | 65/66B | €9,432 | €7,739 | -€1,693 | -18.0% |
| Recurring financial charges | 65 | €9,432 | €7,739 | -€1,693 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €30,840 | €20,332 | -€10,508 | -34.1% |
| Income taxes | 67/77 | €7,892 | €6,487 | -€1,405 | -17.8% |
| Profit (loss) for the period | 9904 | €22,948 | €13,845 | -€9,103 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,948 | €13,845 | -€9,103 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.