UC Experts: 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.
What changed
UC Experts
NACE 62.900, Other information technology and computer services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€96,704
2024 · €125,083-€28,379
Equity
€805,118
2024 · €792,387+€12,730
Cash
€478,817
2024 · €375,443+€103,374
Balance sheet total
€1.7m
2024 · €1.5m+€195,019
Largest movements
Assets
- Cash +€103,374
up €103,374 (+27.5%), from €375,443 to €478,817
mainly Net result for the year (+€96,704) and Provisions (+€75,000)
- Receivables within one year +€59,073
up €59,073 (+9.9%), from €599,642 to €658,715
of which Trade receivables: +€68,025
- Stocks and contracts +€29,202
up €29,202 (+12.8%), from €227,321 to €256,523
- Tangible fixed assets -€21,292
down €21,292 (-19.1%), from €111,588 to €90,296
of which Other tangible fixed assets: -€11,951
Equity and liabilities
- Provisions +€75,000
new in 2025: €75,000
- Accrued charges and deferred income +€54,487
up €54,487 (+4,167%), from €1,307 to €55,794
- Other debts +€52,308
up €52,308 (+91.1%), from €57,388 to €109,695
- Tax, wage and social debts +€36,286
up €36,286 (+23.4%), from €154,841 to €191,127
of which Taxes: +€41,146
- Current portion of long-term debt -€19,411
down €19,411 (-51.7%), from €37,571 to €18,160
Income statement
- Gross operating margin +€168,126
up €168,126 (+20.3%), from €826,718 to €994,843
- Staff costs +€142,149
up €142,149 (+24.7%), from €574,525 to €716,674
- Provisions +€75,000
new in 2025: €75,000
- Taxes -€15,117
down €15,117 (-24.5%), from €61,793 to €46,676
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.
Result 2024
€125,083
Gross operating margin
+€168,126
Staff costs
-€142,149
Depreciation
-€1,866
Write-downs
+€5,241
Provisions
-€75,000
Other operating charges
-€2,843
Other operating items
+€4,500
Financial income
+€2,142
Financial charges
-€1,648
Taxes
+€15,117
Result 2025
€96,704
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€250,375
Investment
-€30,508
Financing
-€116,492
Cash 2024
€375,443
From operations (derived)
+€250,375
Net result for the year
+€96,704
Depreciation
+€35,043
Stocks and contracts
-€29,202
Receivables within one year
-€59,073
Deferred charges and accrued income
-€7,905
Provisions
+€75,000
Trade debts
-€3,272
Tax, wage and social debts
+€36,286
Other debts
+€52,308
Accrued charges and deferred income
+€54,487
Investment (derived)
-€30,508
Investment in fixed assets (net)
-€20,763
Current investments
-€9,745
Financing
-€116,492
Debts after one year
-€18,160
Current portion of long-term debt
-€19,411
Short-term financial debts
+€5,052
Contributions, distributions and other
-€83,973
Cash 2025
€478,817
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,455,472 | €1,650,492 | +€195,019 | +13.4% |
| Fixed assets | 21/28 | €132,590 | €118,310 | -€14,280 | -10.8% |
| Intangible fixed assets | 21 | €13,242 | €20,253 | +€7,011 | +52.9% |
| Tangible fixed assets | 22/27 | €111,588 | €90,296 | -€21,292 | -19.1% |
| Plant, machinery and equipment | 23 | €14,972 | €9,243 | -€5,730 | -38.3% |
| Furniture and vehicles | 24 | €11,730 | €8,118 | -€3,612 | -30.8% |
| Other tangible fixed assets | 26 | €84,886 | €72,935 | -€11,951 | -14.1% |
| Financial fixed assets | 28 | €7,761 | €7,761 | = | 0.0% |
| Current assets | 29/58 | €1,322,882 | €1,532,182 | +€209,300 | +15.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €227,321 | €256,523 | +€29,202 | +12.8% |
| Stocks | 30/36 | €227,321 | €256,523 | +€29,202 | +12.8% |
| Amounts receivable within one year | 40/41 | €599,642 | €658,715 | +€59,073 | +9.9% |
| Trade receivables | 40 | €581,927 | €649,953 | +€68,025 | +11.7% |
| Other amounts receivable | 41 | €17,714 | €8,762 | -€8,952 | -50.5% |
| Current investments | 50/53 | €120,477 | €130,222 | +€9,745 | +8.1% |
| Cash at bank and in hand | 54/58 | €375,443 | €478,817 | +€103,374 | +27.5% |
| Deferred charges and accrued income | 490/1 | €0 | €7,905 | +€7,905 | |
| Total equity and liabilities | 10/49 | €1,455,472 | €1,650,492 | +€195,019 | +13.4% |
| Equity | 10/15 | €792,387 | €805,118 | +€12,730 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €648,164 | €660,895 | +€12,730 | +2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,250 | €61,250 | = | 0.0% |
| Distributable reserves | 133 | €585,054 | €597,785 | +€12,730 | +2.2% |
| Profit (loss) carried forward | 14 | €125,623 | €125,623 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €75,000 | +€75,000 | |
| Provisions for liabilities and charges | 160/5 | - | €75,000 | +€75,000 | |
| Other liabilities and charges | 164/5 | - | €75,000 | +€75,000 | |
| Amounts payable | 17/49 | €663,085 | €770,374 | +€107,289 | +16.2% |
| Amounts payable after more than one year | 17 | €27,824 | €9,664 | -€18,160 | -65.3% |
| Financial debts | 170/4 | €27,824 | €9,664 | -€18,160 | -65.3% |
| Amounts payable within one year | 42/48 | €633,953 | €704,916 | +€70,963 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €37,571 | €18,160 | -€19,411 | -51.7% |
| Financial debts | 43 | €26,862 | €31,914 | +€5,052 | +18.8% |
| Credit institutions | 430/8 | €26,072 | €31,795 | +€5,723 | +21.9% |
| Other loans | 439 | €790 | €120 | -€671 | -84.8% |
| Trade debts | 44 | €357,291 | €354,019 | -€3,272 | -0.9% |
| Suppliers | 440/4 | €357,291 | €354,019 | -€3,272 | -0.9% |
| Taxes, remuneration and social security | 45 | €154,841 | €191,127 | +€36,286 | +23.4% |
| Taxes | 450/3 | €60,889 | €102,034 | +€41,146 | +67.6% |
| Remuneration and social security | 454/9 | €93,952 | €89,093 | -€4,859 | -5.2% |
| Other amounts payable | 47/48 | €57,388 | €109,695 | +€52,308 | +91.1% |
| Accrued charges and deferred income | 492/3 | €1,307 | €55,794 | +€54,487 | +4,167% |
| Non-recurring operating income | 76A | €0 | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €574,525 | €716,674 | +€142,149 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,178 | €35,043 | +€1,866 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,654 | €10,413 | -€5,241 | -33.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €75,000 | +€75,000 | |
| Other operating charges | 640/8 | €1,307 | €4,150 | +€2,843 | +218% |
| Non-recurring operating charges | 66A | €4,500 | €0 | -€4,500 | -100% |
| Gross operating margin | 9900 | €826,718 | €994,843 | +€168,126 | +20.3% |
| Operating profit (loss) | 9901 | €197,554 | €153,563 | -€43,991 | -22.3% |
| Financial income | 75/76B | €2,252 | €4,394 | +€2,142 | +95.1% |
| Recurring financial income | 75 | €2,252 | €4,394 | +€2,142 | +95.1% |
| Financial charges | 65/66B | €12,930 | €14,578 | +€1,648 | +12.7% |
| Recurring financial charges | 65 | €12,930 | €14,578 | +€1,648 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €186,876 | €143,380 | -€43,496 | -23.3% |
| Income taxes | 67/77 | €61,793 | €46,676 | -€15,117 | -24.5% |
| Profit (loss) for the period | 9904 | €125,083 | €96,704 | -€28,379 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €125,083 | €96,704 | -€28,379 | -22.7% |
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 14 October 2026 via checked.be.