UA 805: 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.
UA 805
Largest movements
- Tangible fixed assets -€35,947
down €35,947 (-4.8%), from €745,451 to €709,504
- Cash +€17,336
up €17,336 (+62.4%), from €27,802 to €45,138
mainly Depreciation (+€35,947) and Net result for the year (+€25,026)
- Debts after one year -€60,480
down €60,480 (-20.2%), from €299,136 to €238,656
- Reserves +€25,026
up €25,026 (+38.6%), from €64,800 to €89,826
of which Distributable reserves: +€25,026
- Accrued charges and deferred income +€23,988
new in 2025: €23,988
- Trade debts -€17,532
down €17,532 (-99.4%), from €17,635 to €103
- Tax, wage and social debts +€9,110
up €9,110 (+121.8%), from €7,479 to €16,589
- Gross operating margin +€6,620
up €6,620 (+8.6%), from €76,691 to €83,311
- Taxes +€1,631
up €1,631 (+21.8%), from €7,479 to €9,110
- Financial charges -€1,246
down €1,246 (-14.6%), from €8,519 to €7,272
- Depreciation +€999
up €999 (+2.9%), from €34,948 to €35,947
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.
Cash bridge derived
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 | €773,253 | €754,642 | -€18,611 | -2.4% |
| Fixed assets | 21/28 | €745,451 | €709,504 | -€35,947 | -4.8% |
| Tangible fixed assets | 22/27 | €745,451 | €709,504 | -€35,947 | -4.8% |
| Land and buildings | 22 | €745,451 | €709,504 | -€35,947 | -4.8% |
| Current assets | 29/58 | €27,802 | €45,138 | +€17,336 | +62.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,802 | €45,138 | +€17,336 | +62.4% |
| Total equity and liabilities | 10/49 | €773,253 | €754,642 | -€18,611 | -2.4% |
| Equity | 10/15 | €364,800 | €389,826 | +€25,026 | +6.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €64,800 | €89,826 | +€25,026 | +38.6% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €64,300 | €89,326 | +€25,026 | +38.9% |
| Amounts payable | 17/49 | €408,453 | €364,816 | -€43,637 | -10.7% |
| Amounts payable after more than one year | 17 | €299,136 | €238,656 | -€60,480 | -20.2% |
| Financial debts | 170/4 | €299,136 | €238,656 | -€60,480 | -20.2% |
| Amounts payable within one year | 42/48 | €109,317 | €102,172 | -€7,144 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €59,203 | €60,480 | +€1,277 | +2.2% |
| Trade debts | 44 | €17,635 | €103 | -€17,532 | -99.4% |
| Suppliers | 440/4 | €17,635 | €103 | -€17,532 | -99.4% |
| Taxes, remuneration and social security | 45 | €7,479 | €16,589 | +€9,110 | +121.8% |
| Taxes | 450/3 | €7,479 | €16,589 | +€9,110 | +121.8% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €23,988 | +€23,988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,948 | €35,947 | +€999 | +2.9% |
| Other operating charges | 640/8 | €6,711 | €5,955 | -€755 | -11.3% |
| Gross operating margin | 9900 | €76,691 | €83,311 | +€6,620 | +8.6% |
| Operating profit (loss) | 9901 | €35,032 | €41,408 | +€6,376 | +18.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,519 | €7,272 | -€1,246 | -14.6% |
| Recurring financial charges | 65 | €8,519 | €7,272 | -€1,246 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €26,513 | €34,136 | +€7,622 | +28.7% |
| Income taxes | 67/77 | €7,479 | €9,110 | +€1,631 | +21.8% |
| Profit (loss) for the period | 9904 | €19,034 | €25,026 | +€5,992 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,034 | €25,026 | +€5,992 | +31.5% |
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 12 October 2026 via checked.be.