UCANDO: 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.
UCANDO
Largest movements
- Tangible fixed assets -€7,379
down €7,379 (-99.7%), from €7,402 to €23
- Receivables within one year +€2,779
up €2,779 (+471.9%), from €589 to €3,368
of which Trade receivables: +€2,605
- Profit (loss) carried forward -€16,238
down €16,238 (-34.6%), from -€46,919 to -€63,157
- Other debts +€12,545
up €12,545 (+18.2%), from €69,006 to €81,551
- Trade debts -€1,015
no longer reported in 2025 (was €1,015)
- Gross operating margin +€5,158
up €5,158 (+39.5%), from -€13,067 to -€7,909
- Depreciation -€1,476
down €1,476 (-16.6%), from €8,875 to €7,399
- Other operating charges -€559
down €559 (-39.4%), from €1,421 to €862
- Taxes -€336
no longer reported in 2025 (was €336)
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
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 | €49,172 | €44,663 | -€4,509 | -9.2% |
| Fixed assets | 21/28 | €7,402 | €23 | -€7,379 | -99.7% |
| Tangible fixed assets | 22/27 | €7,402 | €23 | -€7,379 | -99.7% |
| Furniture and vehicles | 24 | €7,402 | €23 | -€7,379 | -99.7% |
| Current assets | 29/58 | €41,770 | €44,640 | +€2,870 | +6.9% |
| Amounts receivable within one year | 40/41 | €589 | €3,368 | +€2,779 | +471.9% |
| Trade receivables | 40 | - | €2,605 | +€2,605 | |
| Other amounts receivable | 41 | €589 | €763 | +€174 | +29.6% |
| Current investments | 50/53 | €41,090 | €41,090 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €91 | €182 | +€91 | +99.7% |
| Total equity and liabilities | 10/49 | €49,172 | €44,663 | -€4,509 | -9.2% |
| Equity | 10/15 | -€21,639 | -€37,877 | -€16,238 | -75.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €12,880 | €12,880 | = | 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% |
| Distributable reserves | 133 | €11,020 | €11,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,919 | -€63,157 | -€16,238 | -34.6% |
| Amounts payable | 17/49 | €70,811 | €82,540 | +€11,729 | +16.6% |
| Amounts payable within one year | 42/48 | €70,811 | €82,540 | +€11,729 | +16.6% |
| Trade debts | 44 | €1,015 | - | -€1,015 | |
| Suppliers | 440/4 | €1,015 | - | -€1,015 | |
| Taxes, remuneration and social security | 45 | €790 | €989 | +€199 | +25.2% |
| Taxes | 450/3 | €790 | €989 | +€199 | +25.2% |
| Other amounts payable | 47/48 | €69,006 | €81,551 | +€12,545 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,875 | €7,399 | -€1,476 | -16.6% |
| Other operating charges | 640/8 | €1,421 | €862 | -€559 | -39.4% |
| Gross operating margin | 9900 | -€13,067 | -€7,909 | +€5,158 | +39.5% |
| Operating profit (loss) | 9901 | -€23,363 | -€16,169 | +€7,194 | +30.8% |
| Financial charges | 65/66B | €150 | €69 | -€81 | -54.2% |
| Recurring financial charges | 65 | €150 | €69 | -€81 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,513 | -€16,238 | +€7,275 | +30.9% |
| Income taxes | 67/77 | €336 | - | -€336 | |
| Profit (loss) for the period | 9904 | -€23,849 | -€16,238 | +€7,611 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,849 | -€16,238 | +€7,611 | +31.9% |
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 29 September 2026 via checked.be.