UCCOM: 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.
UCCOM
Largest movements
- Receivables within one year +€199,395
up €199,395 (+2,754%), from €7,240 to €206,635
of which Other amounts receivable: +€202,246
- Current investments -€116,160
down €116,160 (-58.1%), from €200,000 to €83,840
- Cash -€31,539
down €31,539 (-25.5%), from €123,443 to €91,903
mainly Receivables within one year (-€199,395) and Contributions, distributions and other (-€94,000)
- Tangible fixed assets -€12,821
down €12,821 (-22.7%), from €56,505 to €43,683
- Reserves +€43,837
up €43,837 (+13.5%), from €324,085 to €367,922
of which Distributable reserves: +€43,837
- Other debts -€4,600
down €4,600 (-13.3%), from €34,600 to €30,000
- Gross operating margin +€19,853
up €19,853 (+11.0%), from €180,861 to €200,714
- Financial income +€5,573
up €5,573 (+117%), from €4,743 to €10,316
- Depreciation +€5,162
up €5,162 (+67.4%), from €7,659 to €12,821
- Taxes +€3,350
up €3,350 (+6.1%), from €55,288 to €58,639
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 | €391,826 | €433,449 | +€41,622 | +10.6% |
| Fixed assets | 21/28 | €57,188 | €44,367 | -€12,821 | -22.4% |
| Tangible fixed assets | 22/27 | €56,505 | €43,683 | -€12,821 | -22.7% |
| Furniture and vehicles | 24 | €56,505 | €43,683 | -€12,821 | -22.7% |
| Financial fixed assets | 28 | €683 | €683 | = | 0.0% |
| Current assets | 29/58 | €334,638 | €389,082 | +€54,444 | +16.3% |
| Stocks and contracts in progress | 3 | €1,854 | €4,799 | +€2,944 | +159% |
| Stocks | 30/36 | €1,854 | €4,799 | +€2,944 | +159% |
| Amounts receivable within one year | 40/41 | €7,240 | €206,635 | +€199,395 | +2,754% |
| Trade receivables | 40 | €3,046 | €195 | -€2,851 | -93.6% |
| Other amounts receivable | 41 | €4,195 | €206,440 | +€202,246 | +4,822% |
| Current investments | 50/53 | €200,000 | €83,840 | -€116,160 | -58.1% |
| Cash at bank and in hand | 54/58 | €123,443 | €91,903 | -€31,539 | -25.5% |
| Deferred charges and accrued income | 490/1 | €2,101 | €1,905 | -€196 | -9.3% |
| Total equity and liabilities | 10/49 | €391,826 | €433,449 | +€41,622 | +10.6% |
| Equity | 10/15 | €334,881 | €378,718 | +€43,837 | +13.1% |
| Contributions | 10/11 | €7,531 | €7,531 | = | 0.0% |
| Reserves | 13 | €324,085 | €367,922 | +€43,837 | +13.5% |
| 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 | €3,291 | €3,291 | = | 0.0% |
| Distributable reserves | 133 | €318,934 | €362,771 | +€43,837 | +13.7% |
| Profit (loss) carried forward | 14 | €3,265 | €3,265 | = | 0.0% |
| Amounts payable | 17/49 | €56,945 | €54,730 | -€2,215 | -3.9% |
| Amounts payable within one year | 42/48 | €56,945 | €54,730 | -€2,215 | -3.9% |
| Trade debts | 44 | €5,132 | €4,677 | -€455 | -8.9% |
| Suppliers | 440/4 | €5,132 | €4,677 | -€455 | -8.9% |
| Taxes, remuneration and social security | 45 | €17,213 | €20,053 | +€2,840 | +16.5% |
| Taxes | 450/3 | €17,213 | €20,053 | +€2,840 | +16.5% |
| Other amounts payable | 47/48 | €34,600 | €30,000 | -€4,600 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,659 | €12,821 | +€5,162 | +67.4% |
| Other operating charges | 640/8 | €662 | €1,474 | +€812 | +123% |
| Gross operating margin | 9900 | €180,861 | €200,714 | +€19,853 | +11.0% |
| Operating profit (loss) | 9901 | €172,539 | €186,418 | +€13,879 | +8.0% |
| Financial income | 75/76B | €4,743 | €10,316 | +€5,573 | +117% |
| Recurring financial income | 75 | €4,743 | €10,316 | +€5,573 | +117% |
| Financial charges | 65/66B | €234 | €258 | +€23 | +10.0% |
| Recurring financial charges | 65 | €234 | €258 | +€23 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €177,048 | €196,476 | +€19,428 | +11.0% |
| Income taxes | 67/77 | €55,288 | €58,639 | +€3,350 | +6.1% |
| Profit (loss) for the period | 9904 | €121,759 | €137,837 | +€16,078 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,759 | €137,837 | +€16,078 | +13.2% |
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 13 October 2026 via checked.be.