UCM SERVICES: 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.
UCM SERVICES
Largest movements
- Receivables within one year +€87,169
up €87,169 (+215.2%), from €40,504 to €127,672
of which Trade receivables: +€87,172
- Cash +€79,036
up €79,036 (+15.3%), from €515,529 to €594,565
mainly Provisions (+€200,000) and Debts within one year (+€34,965)
- Deferred charges and accrued income +€42,676
up €42,676 (+5.0%), from €846,104 to €888,780
- Provisions +€200,000
new in 2025: €200,000
- Accrued charges and deferred income -€36,000
down €36,000 (-10.2%), from €351,571 to €315,571
- Debts within one year +€34,965
up €34,965 (+3.6%), from €961,018 to €995,984
of which Tax, wage and social debts: +€44,098
- Gross operating margin +€170,868
up €170,868 (+10.5%), from €1.6m to €1.8m
- Purchases and services +€138,120
up €138,120 (+81.8%), from €168,914 to €307,033
- Other operating charges -€34,754
down €34,754 (-9.9%), from €351,938 to €317,184
- Staff costs +€30,933
up €30,933 (+2.5%), from €1.2m to €1.3m
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 | €1,402,148 | €1,611,029 | +€208,881 | +14.9% |
| Fixed assets | 21/28 | €12 | €12 | = | 0.0% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €1,402,137 | €1,611,017 | +€208,881 | +14.9% |
| Amounts receivable within one year | 40/41 | €40,504 | €127,672 | +€87,169 | +215.2% |
| Trade receivables | 40 | €40,499 | €127,671 | +€87,172 | +215.2% |
| Other amounts receivable | 41 | €5 | €2 | -€3 | -65.5% |
| Cash at bank and in hand | 54/58 | €515,529 | €594,565 | +€79,036 | +15.3% |
| Deferred charges and accrued income | 490/1 | €846,104 | €888,780 | +€42,676 | +5.0% |
| Total equity and liabilities | 10/49 | €1,402,148 | €1,611,029 | +€208,881 | +14.9% |
| Equity | 10/15 | €89,559 | €99,475 | +€9,915 | +11.1% |
| Contributions | 10/11 | €19,516 | €19,516 | = | 0.0% |
| Capital | 10 | €19,516 | €19,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,044 | €79,959 | +€9,915 | +14.2% |
| Provisions and deferred taxes | 16 | - | €200,000 | +€200,000 | |
| Provisions for liabilities and charges | 160/5 | - | €200,000 | +€200,000 | |
| Other liabilities and charges | 164/5 | - | €200,000 | +€200,000 | |
| Amounts payable | 17/49 | €1,312,589 | €1,311,555 | -€1,035 | -0.1% |
| Amounts payable within one year | 42/48 | €961,018 | €995,984 | +€34,965 | +3.6% |
| Trade debts | 44 | €85,236 | €76,104 | -€9,133 | -10.7% |
| Suppliers | 440/4 | €85,236 | €76,104 | -€9,133 | -10.7% |
| Taxes, remuneration and social security | 45 | €155,173 | €199,271 | +€44,098 | +28.4% |
| Taxes | 450/3 | €6,933 | €47,852 | +€40,919 | +590.2% |
| Remuneration and social security | 454/9 | €148,240 | €151,419 | +€3,179 | +2.1% |
| Accrued charges and deferred income | 492/3 | €351,571 | €315,571 | -€36,000 | -10.2% |
| Turnover | 70 | €9,307 | €8,744 | -€563 | -6.1% |
| Non-recurring operating income | 76A | €2,965 | €2,542 | -€423 | -14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €168,914 | €307,033 | +€138,120 | +81.8% |
| Remuneration, social security and pensions | 62 | €1,240,087 | €1,271,020 | +€30,933 | +2.5% |
| Other operating charges | 640/8 | €351,938 | €317,184 | -€34,754 | -9.9% |
| Non-recurring operating charges | 66A | €25,295 | €2,355 | -€22,940 | -90.7% |
| Gross operating margin | 9900 | €1,630,629 | €1,801,497 | +€170,868 | +10.5% |
| Operating profit (loss) | 9901 | €13,310 | €10,938 | -€2,371 | -17.8% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €770 | €1,042 | +€272 | +35.4% |
| Recurring financial charges | 65 | €770 | €1,042 | +€272 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €12,540 | €9,915 | -€2,624 | -20.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €12,540 | €9,915 | -€2,624 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,540 | €9,915 | -€2,624 | -20.9% |
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 6 October 2026 via checked.be.