UCOOK: 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.
UCOOK
Largest movements
- Receivables within one year +€217,736
up €217,736 (+301.3%), from €72,275 to €290,011
of which Trade receivables: +€171,149
- Cash -€96,137
down €96,137 (-91.0%), from €105,681 to €9,545
mainly Receivables within one year (-€217,736) and Trade debts (-€103,936)
- Tangible fixed assets +€15,977
up €15,977 (+48.7%), from €32,825 to €48,802
- Other debts +€218,463
up €218,463 (+875.5%), from €24,953 to €243,415
- Trade debts -€103,936
down €103,936 (-90.5%), from €114,891 to €10,955
- Profit (loss) carried forward +€26,728
up €26,728 (+48.8%), from -€54,723 to -€27,995
- Tax, wage and social debts -€3,678
down €3,678 (-41.5%), from €8,868 to €5,190
- Gross operating margin +€202,882
up €202,882, from -€40,038 to €162,844
- Staff costs +€119,126
new in 2025: €119,126
- Other operating charges +€2,462
up €2,462 (+150.9%), from €1,631 to €4,093
- Financial charges -€2,042
down €2,042 (-86.6%), from €2,357 to €315
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 | €210,781 | €348,358 | +€137,577 | +65.3% |
| Fixed assets | 21/28 | €32,825 | €48,802 | +€15,977 | +48.7% |
| Tangible fixed assets | 22/27 | €32,825 | €48,802 | +€15,977 | +48.7% |
| Furniture and vehicles | 24 | €32,825 | €48,802 | +€15,977 | +48.7% |
| Current assets | 29/58 | €177,956 | €299,556 | +€121,600 | +68.3% |
| Amounts receivable within one year | 40/41 | €72,275 | €290,011 | +€217,736 | +301.3% |
| Trade receivables | 40 | €62,775 | €233,924 | +€171,149 | +272.6% |
| Other amounts receivable | 41 | €9,500 | €56,088 | +€46,588 | +490.4% |
| Cash at bank and in hand | 54/58 | €105,681 | €9,545 | -€96,137 | -91.0% |
| Total equity and liabilities | 10/49 | €210,781 | €348,358 | +€137,577 | +65.3% |
| Equity | 10/15 | €62,069 | €88,798 | +€26,728 | +43.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €96,793 | €96,793 | = | 0.0% |
| Distributable reserves | 133 | €96,793 | €96,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,723 | -€27,995 | +€26,728 | +48.8% |
| Amounts payable | 17/49 | €148,712 | €259,560 | +€110,849 | +74.5% |
| Amounts payable within one year | 42/48 | €148,712 | €259,560 | +€110,849 | +74.5% |
| Trade debts | 44 | €114,891 | €10,955 | -€103,936 | -90.5% |
| Suppliers | 440/4 | €114,891 | €10,955 | -€103,936 | -90.5% |
| Taxes, remuneration and social security | 45 | €8,868 | €5,190 | -€3,678 | -41.5% |
| Taxes | 450/3 | €8,868 | €5,190 | -€3,678 | -41.5% |
| Other amounts payable | 47/48 | €24,953 | €243,415 | +€218,463 | +875.5% |
| Remuneration, social security and pensions | 62 | - | €119,126 | +€119,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,197 | €11,552 | +€1,355 | +13.3% |
| Other operating charges | 640/8 | €1,631 | €4,093 | +€2,462 | +150.9% |
| Gross operating margin | 9900 | -€40,038 | €162,844 | +€202,882 | |
| Operating profit (loss) | 9901 | -€51,866 | €28,073 | +€79,939 | |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €2,357 | €315 | -€2,042 | -86.6% |
| Recurring financial charges | 65 | €2,357 | €315 | -€2,042 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | -€54,223 | €27,846 | +€82,069 | |
| Income taxes | 67/77 | €500 | €1,118 | +€618 | +123.5% |
| Profit (loss) for the period | 9904 | -€54,723 | €26,728 | +€81,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,723 | €26,728 | +€81,452 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.