UC&C: 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.
UC&C
Largest movements
- Receivables within one year -€54,115
down €54,115 (-48.8%), from €110,995 to €56,881
of which Other amounts receivable: -€60,311
- Tangible fixed assets -€15,555
down €15,555 (-4.3%), from €361,318 to €345,763
of which Land and buildings: -€11,910
- Cash +€14,374
up €14,374 (+40,661%), from €35 to €14,409
mainly Receivables within one year (+€54,115) and Net result for the year (+€37,971)
- Deferred charges and accrued income +€5,496
up €5,496, from €0 to €5,496
- Reserves -€57,029
down €57,029 (-33.5%), from €170,211 to €113,182
- Debts after one year -€26,165
down €26,165 (-12.4%), from €211,348 to €185,183
- Other debts +€23,939
up €23,939 (+1,330%), from €1,800 to €25,739
- Tax, wage and social debts +€12,930
up €12,930 (+33.2%), from €38,991 to €51,921
- Gross operating margin -€61,594
down €61,594 (-41.8%), from €147,346 to €85,752
- Taxes -€14,844
down €14,844 (-58.5%), from €25,392 to €10,548
- Write-downs -€7,560
down €7,560, from €3,780 to -€3,780
- Financial charges -€4,162
down €4,162 (-22.1%), from €18,840 to €14,678
- Financial income -€2,022
down €2,022 (-99.8%), from €2,027 to €5
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 | €472,349 | €422,548 | -€49,801 | -10.5% |
| Fixed assets | 21/28 | €361,318 | €345,763 | -€15,555 | -4.3% |
| Tangible fixed assets | 22/27 | €361,318 | €345,763 | -€15,555 | -4.3% |
| Land and buildings | 22 | €336,012 | €324,102 | -€11,910 | -3.5% |
| Plant, machinery and equipment | 23 | €19,366 | €15,599 | -€3,767 | -19.5% |
| Furniture and vehicles | 24 | €5,940 | €6,063 | +€122 | +2.1% |
| Current assets | 29/58 | €111,031 | €76,785 | -€34,246 | -30.8% |
| Amounts receivable within one year | 40/41 | €110,995 | €56,881 | -€54,115 | -48.8% |
| Trade receivables | 40 | €49,544 | €55,741 | +€6,197 | +12.5% |
| Other amounts receivable | 41 | €61,451 | €1,140 | -€60,311 | -98.1% |
| Cash at bank and in hand | 54/58 | €35 | €14,409 | +€14,374 | +40,661% |
| Deferred charges and accrued income | 490/1 | €0 | €5,496 | +€5,496 | |
| Total equity and liabilities | 10/49 | €472,349 | €422,548 | -€49,801 | -10.5% |
| Equity | 10/15 | €188,761 | €131,732 | -€57,029 | -30.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €170,211 | €113,182 | -€57,029 | -33.5% |
| Distributable reserves | 133 | €170,211 | €113,182 | -€57,029 | -33.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €283,588 | €290,816 | +€7,228 | +2.5% |
| Amounts payable after more than one year | 17 | €211,348 | €185,183 | -€26,165 | -12.4% |
| Financial debts | 170/4 | €211,348 | €185,183 | -€26,165 | -12.4% |
| Amounts payable within one year | 42/48 | €71,830 | €105,153 | +€33,323 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €25,738 | €26,165 | +€427 | +1.7% |
| Trade debts | 44 | €5,302 | €1,328 | -€3,974 | -75.0% |
| Suppliers | 440/4 | €5,302 | €1,328 | -€3,974 | -75.0% |
| Taxes, remuneration and social security | 45 | €38,991 | €51,921 | +€12,930 | +33.2% |
| Taxes | 450/3 | €38,991 | €51,921 | +€12,930 | +33.2% |
| Other amounts payable | 47/48 | €1,800 | €25,739 | +€23,939 | +1,330% |
| Accrued charges and deferred income | 492/3 | €410 | €480 | +€70 | +17.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,816 | €20,543 | -€1,273 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,780 | -€3,780 | -€7,560 | |
| Other operating charges | 640/8 | €4,082 | €5,797 | +€1,715 | +42.0% |
| Gross operating margin | 9900 | €147,346 | €85,752 | -€61,594 | -41.8% |
| Operating profit (loss) | 9901 | €117,668 | €63,192 | -€54,476 | -46.3% |
| Financial income | 75/76B | €2,027 | €5 | -€2,022 | -99.8% |
| Recurring financial income | 75 | €2,027 | €5 | -€2,022 | -99.8% |
| Financial charges | 65/66B | €18,840 | €14,678 | -€4,162 | -22.1% |
| Recurring financial charges | 65 | €18,840 | €14,678 | -€4,162 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €100,855 | €48,519 | -€52,336 | -51.9% |
| Income taxes | 67/77 | €25,392 | €10,548 | -€14,844 | -58.5% |
| Profit (loss) for the period | 9904 | €75,462 | €37,971 | -€37,491 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,462 | €37,971 | -€37,491 | -49.7% |
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.