UCANI: 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.
UCANI
Largest movements
- Cash +€4,352
up €4,352 (+309.0%), from €1,408 to €5,761
mainly Other debts (+€18,500) and Net result for the year (+€6,479)
- Deferred charges and accrued income -€3,975
no longer reported in 2024 (was €3,975)
- Tangible fixed assets +€3,060
up €3,060 (+154.4%), from €1,981 to €5,041
of which Plant, machinery and equipment: +€4,480
- Stocks and contracts +€1,252
up €1,252 (+36.8%), from €3,404 to €4,656
- Receivables within one year -€184
down €184 (-9.7%), from €1,905 to €1,721
- Contributions -€18,600
no longer reported in 2024 (was €18,600)
- Other debts +€18,500
up €18,500 (+528.6%), from €3,500 to €22,000
- Profit (loss) carried forward +€6,479
up €6,479 (+54.0%), from -€11,998 to -€5,519
- Reserves -€1,860
no longer reported in 2024 (was €1,860)
- Gross operating margin +€15,572
up €15,572 (+216.1%), from €7,207 to €22,779
- Financial charges +€3,751
up €3,751 (+235.7%), from €1,591 to €5,342
- Taxes +€3,308
up €3,308 (+178.3%), from €1,855 to €5,163
- Depreciation -€1,516
down €1,516 (-48.8%), from €3,106 to €1,590
- Staff costs +€947
up €947 (+943.3%), from €100 to €1,048
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,886 | €17,392 | +€4,506 | +35.0% |
| Fixed assets | 21/28 | €2,194 | €5,254 | +€3,060 | +139.5% |
| Tangible fixed assets | 22/27 | €1,981 | €5,041 | +€3,060 | +154.4% |
| Plant, machinery and equipment | 23 | €562 | €5,041 | +€4,480 | +797.4% |
| Furniture and vehicles | 24 | €1,420 | - | -€1,420 | |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €10,692 | €12,138 | +€1,446 | +13.5% |
| Stocks and contracts in progress | 3 | €3,404 | €4,656 | +€1,252 | +36.8% |
| Stocks | 30/36 | €3,404 | €4,656 | +€1,252 | +36.8% |
| Amounts receivable within one year | 40/41 | €1,905 | €1,721 | -€184 | -9.7% |
| Other amounts receivable | 41 | €1,905 | €1,721 | -€184 | -9.7% |
| Cash at bank and in hand | 54/58 | €1,408 | €5,761 | +€4,352 | +309.0% |
| Deferred charges and accrued income | 490/1 | €3,975 | - | -€3,975 | |
| Total equity and liabilities | 10/49 | €12,886 | €17,392 | +€4,506 | +35.0% |
| Equity | 10/15 | €8,462 | -€5,519 | -€13,981 | |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€11,998 | -€5,519 | +€6,479 | +54.0% |
| Amounts payable | 17/49 | €4,424 | €22,911 | +€18,487 | +417.8% |
| Amounts payable within one year | 42/48 | €4,424 | €22,911 | +€18,487 | +417.8% |
| Trade debts | 44 | €924 | €911 | -€13 | -1.5% |
| Suppliers | 440/4 | €924 | €911 | -€13 | -1.5% |
| Other amounts payable | 47/48 | €3,500 | €22,000 | +€18,500 | +528.6% |
| Remuneration, social security and pensions | 62 | €100 | €1,048 | +€947 | +943.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,106 | €1,590 | -€1,516 | -48.8% |
| Other operating charges | 640/8 | €2,384 | €2,862 | +€478 | +20.0% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €7,207 | €22,779 | +€15,572 | +216.1% |
| Operating profit (loss) | 9901 | €1,616 | €16,979 | +€15,363 | +950.4% |
| Financial income | 75/76B | €1 | €6 | +€5 | +925.9% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +925.9% |
| Financial charges | 65/66B | €1,591 | €5,342 | +€3,751 | +235.7% |
| Recurring financial charges | 65 | €1,591 | €5,342 | +€3,751 | +235.7% |
| Profit (loss) for the period before taxes | 9903 | €26 | €11,642 | +€11,617 | +45113.6% |
| Income taxes | 67/77 | €1,855 | €5,163 | +€3,308 | +178.3% |
| Profit (loss) for the period | 9904 | -€1,830 | €6,479 | +€8,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,830 | €6,479 | +€8,309 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.