UC COMPANY: what changed
UC COMPANY
Largest movements
- Receivables within one year -€33,631
down €33,631 (-79.2%), from €42,446 to €8,815
of which Trade receivables: -€30,364
- Cash +€13,817
up €13,817 (+20.6%), from €67,020 to €80,837
mainly Receivables within one year (+€33,631) and Net result for the year (+€6,431)
- Tax, wage and social debts -€9,723
down €9,723 (-98.9%), from €9,827 to €104
- Reserves -€7,570
down €7,570 (-10.9%), from €69,389 to €61,819
of which Distributable reserves: -€7,570
- Other debts -€3,299
down €3,299 (-14.4%), from €22,902 to €19,603
- Gross operating margin -€1,551
down €1,551 (-11.1%), from €13,939 to €12,388
- Taxes +€267
up €267 (+9.2%), from €2,918 to €3,185
- Depreciation +€243
up €243 (+12.9%), from €1,885 to €2,128
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,749 | €94,972 | -€20,777 | -18.0% |
| Fixed assets | 21/28 | €4,315 | €3,648 | -€667 | -15.5% |
| Tangible fixed assets | 22/27 | €4,315 | €3,648 | -€667 | -15.5% |
| Plant, machinery and equipment | 23 | €3,576 | €2,626 | -€950 | -26.6% |
| Furniture and vehicles | 24 | €739 | €1,022 | +€283 | +38.3% |
| Current assets | 29/58 | €111,434 | €91,324 | -€20,110 | -18.0% |
| Amounts receivable within one year | 40/41 | €42,446 | €8,815 | -€33,631 | -79.2% |
| Trade receivables | 40 | €30,364 | €0 | -€30,364 | -100% |
| Other amounts receivable | 41 | €12,082 | €8,815 | -€3,267 | -27.0% |
| Cash at bank and in hand | 54/58 | €67,020 | €80,837 | +€13,817 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,968 | €1,672 | -€296 | -15.0% |
| Total equity and liabilities | 10/49 | €115,749 | €94,972 | -€20,777 | -18.0% |
| Equity | 10/15 | €81,789 | €74,219 | -€7,570 | -9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,389 | €61,819 | -€7,570 | -10.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €423 | €423 | = | 0.0% |
| Distributable reserves | 133 | €68,966 | €61,397 | -€7,570 | -11.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,960 | €20,753 | -€13,208 | -38.9% |
| Amounts payable within one year | 42/48 | €33,960 | €20,753 | -€13,208 | -38.9% |
| Trade debts | 44 | €1,231 | €1,045 | -€186 | -15.1% |
| Suppliers | 440/4 | €1,231 | €1,045 | -€186 | -15.1% |
| Taxes, remuneration and social security | 45 | €9,827 | €104 | -€9,723 | -98.9% |
| Taxes | 450/3 | €9,827 | €104 | -€9,723 | -98.9% |
| Other amounts payable | 47/48 | €22,902 | €19,603 | -€3,299 | -14.4% |
| Non-recurring operating income | 76A | €8,264 | €0 | -€8,264 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,885 | €2,128 | +€243 | +12.9% |
| Other operating charges | 640/8 | €502 | €560 | +€58 | +11.5% |
| Gross operating margin | 9900 | €13,939 | €12,388 | -€1,551 | -11.1% |
| Operating profit (loss) | 9901 | €11,552 | €9,700 | -€1,852 | -16.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €99 | €83 | -€16 | -15.8% |
| Recurring financial charges | 65 | €99 | €83 | -€16 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €11,467 | €9,617 | -€1,850 | -16.1% |
| Income taxes | 67/77 | €2,918 | €3,185 | +€267 | +9.2% |
| Profit (loss) for the period | 9904 | €8,549 | €6,431 | -€2,117 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,549 | €6,431 | -€2,117 | -24.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.