UCAN DIRECT: what changed
Two fiscal 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.
UCAN DIRECT
Largest movements
- Receivables within one year -€2,041
down €2,041 (-3.8%), from €53,135 to €51,094
of which Other amounts receivable: -€7,331
- Tangible fixed assets -€920
down €920 (-47.3%), from €1,946 to €1,026
- Profit (loss) carried forward -€7,190
new in 2025: -€7,190
- Trade debts +€4,105
up €4,105 (+94.7%), from €4,336 to €8,441
- Other debts +€1,904
up €1,904 (+70.2%), from €2,712 to €4,616
- Tax, wage and social debts -€1,780
no longer reported in 2025 (was €1,780)
- Gross operating margin -€15,006
down €15,006, from €9,831 to -€5,175
- Depreciation -€2,352
down €2,352 (-71.9%), from €3,272 to €920
- Taxes -€1,997
down €1,997, from €1,823 to -€174
- Other operating charges -€316
down €316 (-30.1%), from €1,050 to €735
- Financial charges -€187
down €187 (-25.9%), from €721 to €534
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,590 | €52,628 | -€2,962 | -5.3% |
| Fixed assets | 21/28 | €2,455 | €1,534 | -€920 | -37.5% |
| Tangible fixed assets | 22/27 | €1,946 | €1,026 | -€920 | -47.3% |
| Plant, machinery and equipment | 23 | €1,946 | €1,026 | -€920 | -47.3% |
| Financial fixed assets | 28 | €508 | €508 | = | 0.0% |
| Current assets | 29/58 | €53,135 | €51,094 | -€2,041 | -3.8% |
| Amounts receivable within one year | 40/41 | €53,135 | €51,094 | -€2,041 | -3.8% |
| Trade receivables | 40 | €242 | €5,532 | +€5,290 | +2186.0% |
| Other amounts receivable | 41 | €52,893 | €45,562 | -€7,331 | -13.9% |
| Total equity and liabilities | 10/49 | €55,590 | €52,628 | -€2,962 | -5.3% |
| Equity | 10/15 | €46,762 | €39,572 | -€7,190 | -15.4% |
| Contributions | 10/11 | €7,189 | €7,189 | = | 0.0% |
| Reserves | 13 | €39,573 | €39,573 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,157 | €2,157 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,157 | €2,157 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,545 | €14,545 | = | 0.0% |
| Distributable reserves | 133 | €22,871 | €22,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,190 | -€7,190 | |
| Amounts payable | 17/49 | €8,828 | €13,056 | +€4,228 | +47.9% |
| Amounts payable within one year | 42/48 | €8,828 | €13,056 | +€4,228 | +47.9% |
| Trade debts | 44 | €4,336 | €8,441 | +€4,105 | +94.7% |
| Suppliers | 440/4 | €4,336 | €8,441 | +€4,105 | +94.7% |
| Taxes, remuneration and social security | 45 | €1,780 | - | -€1,780 | |
| Taxes | 450/3 | €1,780 | - | -€1,780 | |
| Other amounts payable | 47/48 | €2,712 | €4,616 | +€1,904 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,272 | €920 | -€2,352 | -71.9% |
| Other operating charges | 640/8 | €1,050 | €735 | -€316 | -30.1% |
| Gross operating margin | 9900 | €9,831 | -€5,175 | -€15,006 | |
| Operating profit (loss) | 9901 | €5,508 | -€6,830 | -€12,338 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -62.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -62.6% |
| Financial charges | 65/66B | €721 | €534 | -€187 | -25.9% |
| Recurring financial charges | 65 | €721 | €534 | -€187 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €4,787 | -€7,364 | -€12,151 | |
| Income taxes | 67/77 | €1,823 | -€174 | -€1,997 | |
| Profit (loss) for the period | 9904 | €2,965 | -€7,190 | -€10,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,965 | -€7,190 | -€10,155 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.