UCOM CONSULT: 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.
UCOM CONSULT
Largest movements
- Stocks and contracts -€46,441
down €46,441 (-87.0%), from €53,370 to €6,929
- Receivables within one year +€41,955
up €41,955 (+68.0%), from €61,735 to €103,690
- Cash -€8,269
down €8,269 (-23.5%), from €35,239 to €26,970
mainly Receivables within one year (-€41,955) and Trade debts (-€37,707)
- Tangible fixed assets -€8,080
down €8,080 (-23.7%), from €34,148 to €26,068
of which Furniture and vehicles: -€9,222
- Trade debts -€37,707
down €37,707 (-70.0%), from €53,846 to €16,139
- Other debts +€21,255
up €21,255 (+431.0%), from €4,932 to €26,186
- Debts after one year -€10,908
down €10,908 (-45.1%), from €24,182 to €13,275
- Tax, wage and social debts +€9,708
up €9,708 (+61.1%), from €15,884 to €25,592
- Profit (loss) carried forward -€3,600
down €3,600 (-4.8%), from €75,157 to €71,557
- Staff costs +€9,569
new in 2025: €9,569
- Taxes -€3,464
down €3,464 (-31.0%), from €11,166 to €7,701
- Gross operating margin +€1,611
up €1,611 (+3.1%), from €51,133 to €52,744
- Depreciation +€739
up €739 (+7.0%), from €10,579 to €11,318
- Other operating charges +€650
up €650 (+68.5%), from €949 to €1,600
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 | €184,491 | €163,657 | -€20,835 | -11.3% |
| Fixed assets | 21/28 | €34,148 | €26,068 | -€8,080 | -23.7% |
| Tangible fixed assets | 22/27 | €34,148 | €26,068 | -€8,080 | -23.7% |
| Furniture and vehicles | 24 | €34,148 | €24,926 | -€9,222 | -27.0% |
| Other tangible fixed assets | 26 | - | €1,142 | +€1,142 | |
| Current assets | 29/58 | €150,344 | €137,589 | -€12,755 | -8.5% |
| Stocks and contracts in progress | 3 | €53,370 | €6,929 | -€46,441 | -87.0% |
| Stocks | 30/36 | €53,370 | €6,929 | -€46,441 | -87.0% |
| Amounts receivable within one year | 40/41 | €61,735 | €103,690 | +€41,955 | +68.0% |
| Trade receivables | 40 | €61,735 | €103,690 | +€41,955 | +68.0% |
| Cash at bank and in hand | 54/58 | €35,239 | €26,970 | -€8,269 | -23.5% |
| Total equity and liabilities | 10/49 | €184,491 | €163,657 | -€20,835 | -11.3% |
| Equity | 10/15 | €75,157 | €71,557 | -€3,600 | -4.8% |
| Profit (loss) carried forward | 14 | €75,157 | €71,557 | -€3,600 | -4.8% |
| Amounts payable | 17/49 | €109,335 | €92,100 | -€17,235 | -15.8% |
| Amounts payable after more than one year | 17 | €24,182 | €13,275 | -€10,908 | -45.1% |
| Financial debts | 170/4 | €24,182 | €13,275 | -€10,908 | -45.1% |
| Amounts payable within one year | 42/48 | €85,153 | €78,825 | -€6,327 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €10,491 | €10,908 | +€417 | +4.0% |
| Trade debts | 44 | €53,846 | €16,139 | -€37,707 | -70.0% |
| Suppliers | 440/4 | €53,846 | €16,139 | -€37,707 | -70.0% |
| Taxes, remuneration and social security | 45 | €15,884 | €25,592 | +€9,708 | +61.1% |
| Taxes | 450/3 | €15,884 | €25,592 | +€9,708 | +61.1% |
| Other amounts payable | 47/48 | €4,932 | €26,186 | +€21,255 | +431.0% |
| Remuneration, social security and pensions | 62 | - | €9,569 | +€9,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,579 | €11,318 | +€739 | +7.0% |
| Other operating charges | 640/8 | €949 | €1,600 | +€650 | +68.5% |
| Gross operating margin | 9900 | €51,133 | €52,744 | +€1,611 | +3.1% |
| Operating profit (loss) | 9901 | €39,605 | €30,257 | -€9,348 | -23.6% |
| Financial income | 75/76B | €208 | €214 | +€6 | +2.9% |
| Recurring financial income | 75 | €208 | €214 | +€6 | +2.9% |
| Financial charges | 65/66B | €1,772 | €1,369 | -€403 | -22.7% |
| Recurring financial charges | 65 | €1,772 | €1,369 | -€403 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €38,040 | €29,102 | -€8,939 | -23.5% |
| Income taxes | 67/77 | €11,166 | €7,701 | -€3,464 | -31.0% |
| Profit (loss) for the period | 9904 | €26,875 | €21,400 | -€5,474 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,875 | €21,400 | -€5,474 | -20.4% |
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 29 September 2026 via checked.be.