UC Management: 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 Management
Largest movements
- Receivables within one year -€2,705
down €2,705 (-12.4%), from €21,816 to €19,111
of which Trade receivables: -€2,705
- Cash +€2,304
up €2,304 (+31.6%), from €7,300 to €9,604
mainly Net result for the year (+€9,064) and Receivables within one year (+€2,705)
- Profit (loss) carried forward +€9,064
up €9,064 (+20.1%), from -€45,068 to -€36,004
- Other debts -€7,520
down €7,520 (-14.1%), from €53,249 to €45,729
- Advances received -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts +€1,056
up €1,056 (+67.0%), from €1,575 to €2,631
- Gross operating margin +€12,970
up €12,970, from -€1,915 to €11,056
- Financial charges -€3,540
down €3,540 (-64.0%), from €5,532 to €1,992
- Other operating charges -€165
no longer reported in 2025 (was €165)
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 | €33,217 | €32,816 | -€401 | -1.2% |
| Current assets | 29/58 | €33,217 | €32,816 | -€401 | -1.2% |
| Stocks and contracts in progress | 3 | €4,100 | €4,100 | = | 0.0% |
| Stocks | 30/36 | €4,100 | €4,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,816 | €19,111 | -€2,705 | -12.4% |
| Trade receivables | 40 | €21,034 | €18,329 | -€2,705 | -12.9% |
| Other amounts receivable | 41 | €782 | €782 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,300 | €9,604 | +€2,304 | +31.6% |
| Total equity and liabilities | 10/49 | €33,217 | €32,816 | -€401 | -1.2% |
| Equity | 10/15 | -€24,608 | -€15,544 | +€9,064 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,068 | -€36,004 | +€9,064 | +20.1% |
| Amounts payable | 17/49 | €57,824 | €48,360 | -€9,464 | -16.4% |
| Amounts payable within one year | 42/48 | €57,824 | €48,360 | -€9,464 | -16.4% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €1,575 | €2,631 | +€1,056 | +67.0% |
| Taxes | 450/3 | €1,575 | €2,631 | +€1,056 | +67.0% |
| Other amounts payable | 47/48 | €53,249 | €45,729 | -€7,520 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | - | -€61 | |
| Other operating charges | 640/8 | €165 | - | -€165 | |
| Gross operating margin | 9900 | -€1,915 | €11,056 | +€12,970 | |
| Operating profit (loss) | 9901 | -€2,141 | €11,056 | +€13,196 | |
| Financial charges | 65/66B | €5,532 | €1,992 | -€3,540 | -64.0% |
| Recurring financial charges | 65 | €5,532 | €1,992 | -€3,540 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,673 | €9,064 | +€16,737 | |
| Profit (loss) for the period | 9904 | -€7,673 | €9,064 | +€16,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,673 | €9,064 | +€16,737 |
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.