U.T. CONSULTING: 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.T. CONSULTING
Largest movements
- Receivables within one year +€45,899
up €45,899 (+372%), from €12,352 to €58,251
of which Trade receivables: +€58,080
- Other debts +€32,761
up €32,761 (+7.5%), from €435,057 to €467,818
- Reserves +€24,089
up €24,089 (+4.9%), from €489,015 to €513,105
- Trade debts -€11,551
down €11,551 (-77.6%), from €14,882 to €3,330
- Taxes +€4,037
up €4,037 (+69.7%), from €5,792 to €9,829
- Gross operating margin +€1,879
up €1,879 (+5.0%), from €37,580 to €39,459
- Financial charges +€719
up €719 (+24.1%), from €2,986 to €3,705
- Other operating charges -€509
down €509 (-22.4%), from €2,273 to €1,764
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 | €994,985 | €1,043,107 | +€48,123 | +4.8% |
| Fixed assets | 21/28 | €968,520 | €968,448 | -€72 | 0.0% |
| Tangible fixed assets | 22/27 | €72 | €0 | -€72 | -100% |
| Furniture and vehicles | 24 | €72 | €0 | -€72 | -100% |
| Financial fixed assets | 28 | €968,448 | €968,448 | = | 0.0% |
| Current assets | 29/58 | €26,465 | €74,659 | +€48,194 | +182% |
| Amounts receivable within one year | 40/41 | €12,352 | €58,251 | +€45,899 | +372% |
| Trade receivables | 40 | €0 | €58,080 | +€58,080 | |
| Other amounts receivable | 41 | €12,352 | €171 | -€12,181 | -98.6% |
| Cash at bank and in hand | 54/58 | €10,905 | €12,063 | +€1,158 | +10.6% |
| Deferred charges and accrued income | 490/1 | €3,208 | €4,345 | +€1,137 | +35.4% |
| Total equity and liabilities | 10/49 | €994,985 | €1,043,107 | +€48,123 | +4.8% |
| Equity | 10/15 | €539,794 | €563,883 | +€24,089 | +4.5% |
| Contributions | 10/11 | €50,779 | €50,779 | = | 0.0% |
| Reserves | 13 | €489,015 | €513,105 | +€24,089 | +4.9% |
| Distributable reserves | 133 | €489,015 | €513,105 | +€24,089 | +4.9% |
| Amounts payable | 17/49 | €455,191 | €479,224 | +€24,033 | +5.3% |
| Amounts payable within one year | 42/48 | €455,191 | €477,975 | +€22,784 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €3,402 | €0 | -€3,402 | -100% |
| Trade debts | 44 | €14,882 | €3,330 | -€11,551 | -77.6% |
| Suppliers | 440/4 | €14,882 | €3,330 | -€11,551 | -77.6% |
| Taxes, remuneration and social security | 45 | €1,850 | €6,827 | +€4,977 | +269% |
| Taxes | 450/3 | €1,850 | €6,827 | +€4,977 | +269% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €435,057 | €467,818 | +€32,761 | +7.5% |
| Accrued charges and deferred income | 492/3 | - | €1,249 | +€1,249 | |
| Non-recurring operating income | 76A | €60 | €0 | -€60 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €72 | -€273 | -79.2% |
| Other operating charges | 640/8 | €2,273 | €1,764 | -€509 | -22.4% |
| Non-recurring operating charges | 66A | €7,107 | €0 | -€7,107 | -100% |
| Gross operating margin | 9900 | €37,580 | €39,459 | +€1,879 | +5.0% |
| Operating profit (loss) | 9901 | €27,855 | €37,623 | +€9,769 | +35.1% |
| Financial charges | 65/66B | €2,986 | €3,705 | +€719 | +24.1% |
| Recurring financial charges | 65 | €2,986 | €3,705 | +€719 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €24,869 | €33,918 | +€9,049 | +36.4% |
| Income taxes | 67/77 | €5,792 | €9,829 | +€4,037 | +69.7% |
| Profit (loss) for the period | 9904 | €19,077 | €24,089 | +€5,013 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,077 | €24,089 | +€5,013 | +26.3% |
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 28 October 2026 via checked.be.