UCLER: 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.
UCLER
Largest movements
- Receivables within one year +€36,457
up €36,457 (+125%), from €29,071 to €65,528
of which Trade receivables: +€22,215
- Tangible fixed assets -€6,096
down €6,096 (-30.2%), from €20,217 to €14,121
of which Plant, machinery and equipment: -€7,372
- Stocks and contracts -€2,952
down €2,952 (-66.8%), from €4,417 to €1,465
- Advances received +€15,927
new in 2024: €15,927
- Profit (loss) carried forward +€5,210
up €5,210 (+12.3%), from €42,364 to €47,574
- Trade debts +€3,934
up €3,934 (+188%), from €2,095 to €6,029
- Tax, wage and social debts +€2,639
up €2,639 (+43.0%), from €6,131 to €8,770
of which Remuneration and social security: +€2,391
- Purchases and services -€125,311
no longer reported in 2024 (was €125,311)
- Gross operating margin +€13,141
up €13,141 (+84.6%), from €15,537 to €28,678
- Staff costs +€11,651
new in 2024: €11,651
- Other operating charges +€1,379
up €1,379 (+359%), from €384 to €1,763
- Financial charges +€577
up €577 (+649%), from €89 to €666
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.
Derived cash bridge
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 | €69,813 | €96,899 | +€27,086 | +38.8% |
| Fixed assets | 21/28 | €20,439 | €14,343 | -€6,096 | -29.8% |
| Tangible fixed assets | 22/27 | €20,217 | €14,121 | -€6,096 | -30.2% |
| Plant, machinery and equipment | 23 | €20,217 | €12,845 | -€7,372 | -36.5% |
| Furniture and vehicles | 24 | - | €1,276 | +€1,276 | |
| Financial fixed assets | 28 | €222 | €222 | +€0 | +0.2% |
| Current assets | 29/58 | €49,374 | €82,556 | +€33,182 | +67.2% |
| Amounts receivable after more than one year | 29 | €7,000 | €7,000 | = | 0.0% |
| Trade receivables | 290 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 291 | - | €7,000 | +€7,000 | |
| Stocks and contracts in progress | 3 | €4,417 | €1,465 | -€2,952 | -66.8% |
| Stocks | 30/36 | €4,417 | €1,465 | -€2,952 | -66.8% |
| Amounts receivable within one year | 40/41 | €29,071 | €65,528 | +€36,457 | +125% |
| Trade receivables | 40 | €27,077 | €49,292 | +€22,215 | +82.0% |
| Other amounts receivable | 41 | €1,994 | €16,236 | +€14,242 | +714% |
| Cash at bank and in hand | 54/58 | €8,886 | €8,562 | -€324 | -3.6% |
| Total equity and liabilities | 10/49 | €69,813 | €96,899 | +€27,086 | +38.8% |
| Equity | 10/15 | €60,964 | €66,174 | +€5,210 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,364 | €47,574 | +€5,210 | +12.3% |
| Amounts payable | 17/49 | €8,849 | €30,725 | +€21,876 | +247% |
| Amounts payable within one year | 42/48 | €8,849 | €30,725 | +€21,876 | +247% |
| Trade debts | 44 | €2,095 | €6,029 | +€3,934 | +188% |
| Suppliers | 440/4 | €2,095 | €6,029 | +€3,934 | +188% |
| Advances received on contracts in progress | 46 | - | €15,927 | +€15,927 | |
| Taxes, remuneration and social security | 45 | €6,131 | €8,770 | +€2,639 | +43.0% |
| Taxes | 450/3 | €6,131 | €6,379 | +€248 | +4.0% |
| Remuneration and social security | 454/9 | - | €2,391 | +€2,391 | |
| Other amounts payable | 47/48 | €623 | - | -€623 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,311 | - | -€125,311 | |
| Remuneration, social security and pensions | 62 | - | €11,651 | +€11,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,372 | €7,433 | +€61 | +0.8% |
| Other operating charges | 640/8 | €384 | €1,763 | +€1,379 | +359% |
| Gross operating margin | 9900 | €15,537 | €28,678 | +€13,141 | +84.6% |
| Operating profit (loss) | 9901 | €7,781 | €7,832 | +€51 | +0.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €89 | €666 | +€577 | +649% |
| Recurring financial charges | 65 | €89 | €666 | +€577 | +649% |
| Profit (loss) for the period before taxes | 9903 | €7,692 | €7,166 | -€526 | -6.8% |
| Income taxes | 67/77 | €2,298 | €1,956 | -€342 | -14.9% |
| Profit (loss) for the period | 9904 | €5,394 | €5,210 | -€184 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,394 | €5,210 | -€184 | -3.4% |
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 13 October 2026 via checked.be.