uChange: 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.
uChange
Largest movements
- Receivables within one year +€6,786
up €6,786 (+57.7%), from €11,770 to €18,556
of which Other amounts receivable: +€6,786
- Cash -€3,070
down €3,070 (-13.6%), from €22,600 to €19,530
mainly Receivables within one year (-€6,786) and Net result for the year (-€6,654)
- Tangible fixed assets -€1,554
down €1,554 (-79.6%), from €1,953 to €398
of which Furniture and vehicles: -€1,002
- Tax, wage and social debts +€8,244
up €8,244 (+4606.6%), from €179 to €8,423
- Profit (loss) carried forward -€6,654
down €6,654 (-7.8%), from -€85,652 to -€92,306
- Other debts +€1,543
up €1,543 (+0.9%), from €167,396 to €168,939
- Gross operating margin +€13,473
up €13,473 (+75.9%), from -€17,762 to -€4,289
- Depreciation -€773
down €773 (-33.2%), from €2,327 to €1,554
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 | €101,807 | €103,873 | +€2,066 | +2.0% |
| Fixed assets | 21/28 | €1,953 | €398 | -€1,554 | -79.6% |
| Tangible fixed assets | 22/27 | €1,953 | €398 | -€1,554 | -79.6% |
| Land and buildings | 22 | €552 | €0 | -€552 | -100.0% |
| Furniture and vehicles | 24 | €1,400 | €398 | -€1,002 | -71.6% |
| Current assets | 29/58 | €99,854 | €103,474 | +€3,620 | +3.6% |
| Stocks and contracts in progress | 3 | €64,962 | €64,962 | = | 0.0% |
| Stocks | 30/36 | €64,962 | €64,962 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,770 | €18,556 | +€6,786 | +57.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,770 | €18,556 | +€6,786 | +57.7% |
| Cash at bank and in hand | 54/58 | €22,600 | €19,530 | -€3,070 | -13.6% |
| Deferred charges and accrued income | 490/1 | €521 | €425 | -€96 | -18.4% |
| Total equity and liabilities | 10/49 | €101,807 | €103,873 | +€2,066 | +2.0% |
| Equity | 10/15 | -€67,152 | -€73,806 | -€6,654 | -9.9% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,652 | -€92,306 | -€6,654 | -7.8% |
| Amounts payable | 17/49 | €168,959 | €177,679 | +€8,720 | +5.2% |
| Amounts payable within one year | 42/48 | €168,959 | €177,679 | +€8,720 | +5.2% |
| Financial debts | 43 | €45 | €0 | -€45 | -100.0% |
| Credit institutions | 430/8 | €45 | €0 | -€45 | -100.0% |
| Trade debts | 44 | €1,339 | €317 | -€1,022 | -76.3% |
| Suppliers | 440/4 | €1,339 | €317 | -€1,022 | -76.3% |
| Taxes, remuneration and social security | 45 | €179 | €8,423 | +€8,244 | +4606.6% |
| Taxes | 450/3 | €179 | €8,423 | +€8,244 | +4606.6% |
| Other amounts payable | 47/48 | €167,396 | €168,939 | +€1,543 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,327 | €1,554 | -€773 | -33.2% |
| Other operating charges | 640/8 | €526 | €592 | +€66 | +12.5% |
| Gross operating margin | 9900 | -€17,762 | -€4,289 | +€13,473 | +75.9% |
| Operating profit (loss) | 9901 | -€20,616 | -€6,435 | +€14,181 | +68.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €125 | €131 | +€6 | +4.9% |
| Recurring financial charges | 65 | €125 | €131 | +€6 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,739 | -€6,566 | +€14,172 | +68.3% |
| Income taxes | 67/77 | €128 | €88 | -€40 | -31.3% |
| Profit (loss) for the period | 9904 | -€20,867 | -€6,654 | +€14,212 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,867 | -€6,654 | +€14,212 | +68.1% |
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 4 October 2026 via checked.be.