UCOR MANAGEMENT CONSULTING: 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.
UCOR MANAGEMENT CONSULTING
Largest movements
- Cash -€626,842
down €626,842 (-90.6%), from €691,828 to €64,986
mainly Other debts (-€702,745) and Contributions, distributions and other (-€80,000)
- Receivables within one year -€84,375
down €84,375 (-70.0%), from €120,544 to €36,169
of which Trade receivables: -€114,221
- Other debts -€702,745
down €702,745 (-89.1%), from €789,087 to €86,342
- Tax, wage and social debts -€11,698
down €11,698 (-51.2%), from €22,828 to €11,130
of which Taxes: -€14,148
- Gross operating margin -€294,061
down €294,061 (-70.5%), from €416,978 to €122,917
- Taxes -€77,048
down €77,048 (-75.8%), from €101,624 to €24,576
- Financial income -€9,037
down €9,037 (-90.9%), from €9,944 to €906
- Depreciation +€8,669
up €8,669 (+241%), from €3,598 to €12,266
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 | €890,525 | €184,497 | -€706,027 | -79.3% |
| Fixed assets | 21/28 | €74,756 | €76,975 | +€2,219 | +3.0% |
| Tangible fixed assets | 22/27 | €74,756 | €76,975 | +€2,219 | +3.0% |
| Land and buildings | 22 | €66,217 | €56,408 | -€9,809 | -14.8% |
| Plant, machinery and equipment | 23 | €8,539 | €7,807 | -€732 | -8.6% |
| Furniture and vehicles | 24 | - | €12,760 | +€12,760 | |
| Current assets | 29/58 | €815,769 | €107,522 | -€708,246 | -86.8% |
| Amounts receivable within one year | 40/41 | €120,544 | €36,169 | -€84,375 | -70.0% |
| Trade receivables | 40 | €114,221 | - | -€114,221 | |
| Other amounts receivable | 41 | €6,322 | €36,169 | +€29,847 | +472% |
| Cash at bank and in hand | 54/58 | €691,828 | €64,986 | -€626,842 | -90.6% |
| Deferred charges and accrued income | 490/1 | €3,396 | €6,367 | +€2,971 | +87.5% |
| Total equity and liabilities | 10/49 | €890,525 | €184,497 | -€706,027 | -79.3% |
| Equity | 10/15 | €78,577 | €83,698 | +€5,121 | +6.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,577 | €80,698 | +€5,121 | +6.8% |
| Amounts payable | 17/49 | €811,948 | €100,799 | -€711,149 | -87.6% |
| Amounts payable within one year | 42/48 | €811,948 | €100,799 | -€711,149 | -87.6% |
| Trade debts | 44 | €33 | €3,327 | +€3,294 | +9,997% |
| Suppliers | 440/4 | €33 | €3,327 | +€3,294 | +9,997% |
| Taxes, remuneration and social security | 45 | €22,828 | €11,130 | -€11,698 | -51.2% |
| Taxes | 450/3 | €16,406 | €2,258 | -€14,148 | -86.2% |
| Remuneration and social security | 454/9 | €6,422 | €8,873 | +€2,451 | +38.2% |
| Other amounts payable | 47/48 | €789,087 | €86,342 | -€702,745 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,598 | €12,266 | +€8,669 | +241% |
| Other operating charges | 640/8 | €837 | €1,578 | +€741 | +88.6% |
| Gross operating margin | 9900 | €416,978 | €122,917 | -€294,061 | -70.5% |
| Operating profit (loss) | 9901 | €412,543 | €109,073 | -€303,470 | -73.6% |
| Financial income | 75/76B | €9,944 | €906 | -€9,037 | -90.9% |
| Recurring financial income | 75 | €9,944 | €906 | -€9,037 | -90.9% |
| Financial charges | 65/66B | €961 | €282 | -€679 | -70.7% |
| Recurring financial charges | 65 | €961 | €282 | -€679 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €421,526 | €109,698 | -€311,828 | -74.0% |
| Income taxes | 67/77 | €101,624 | €24,576 | -€77,048 | -75.8% |
| Profit (loss) for the period | 9904 | €319,901 | €85,121 | -€234,780 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €319,901 | €85,121 | -€234,780 | -73.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.