UCM LIAISON: 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.
UCM LIAISON
Largest movements
- Cash +€11,703
up €11,703 (+124%), from €9,432 to €21,135
mainly Receivables within one year (+€6,500) and Net result for the year (+€4,827)
- Receivables within one year -€6,500
down €6,500 (-100%), from €6,500 to €0
- Profit (loss) carried forward +€4,827
up €4,827 (+30.3%), from €15,932 to €20,759
- Tax, wage and social debts +€376
new in 2025: €376
- Staff costs -€1,835
down €1,835 (-62.8%), from €2,924 to €1,089
- Gross operating margin +€369
up €369 (+6.4%), from €5,752 to €6,122
- Purchases and services -€369
down €369 (-49.4%), from €748 to €378
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 | €15,932 | €21,135 | +€5,203 | +32.7% |
| Current assets | 29/58 | €15,932 | €21,135 | +€5,203 | +32.7% |
| Amounts receivable within one year | 40/41 | €6,500 | €0 | -€6,500 | -100% |
| Trade receivables | 40 | €6,500 | €0 | -€6,500 | -100% |
| Cash at bank and in hand | 54/58 | €9,432 | €21,135 | +€11,703 | +124% |
| Total equity and liabilities | 10/49 | €15,932 | €21,135 | +€5,203 | +32.7% |
| Equity | 10/15 | €15,932 | €20,759 | +€4,827 | +30.3% |
| Profit (loss) carried forward | 14 | €15,932 | €20,759 | +€4,827 | +30.3% |
| Amounts payable | 17/49 | - | €376 | +€376 | |
| Amounts payable within one year | 42/48 | - | €376 | +€376 | |
| Taxes, remuneration and social security | 45 | - | €376 | +€376 | |
| Taxes | 450/3 | - | €376 | +€376 | |
| Membership fees, donations, legacies and grants | 73 | €6,500 | €6,500 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €748 | €378 | -€369 | -49.4% |
| Remuneration, social security and pensions | 62 | €2,924 | €1,089 | -€1,835 | -62.8% |
| Gross operating margin | 9900 | €5,752 | €6,122 | +€369 | +6.4% |
| Operating profit (loss) | 9901 | €2,828 | €5,033 | +€2,205 | +78.0% |
| Financial charges | 65/66B | €206 | €206 | = | 0.0% |
| Recurring financial charges | 65 | €206 | €206 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,622 | €4,827 | +€2,205 | +84.1% |
| Profit (loss) for the period | 9904 | €2,622 | €4,827 | +€2,205 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,622 | €4,827 | +€2,205 | +84.1% |
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 29 October 2026 via checked.be.