UD 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.
UD CONSULTING
Largest movements
- Receivables within one year -€14,210
down €14,210 (-62.2%), from €22,854 to €8,644
of which Trade receivables: -€14,266
- Cash -€1,928
down €1,928 (-96.1%), from €2,007 to €79
mainly Advances received (-€19,000) and Net result for the year (-€24)
- Tangible fixed assets -€405
down €405 (-100%), from €405 to €0
- Advances received -€19,000
down €19,000 (-100%), from €19,000 to €0
- Other debts +€1,810
up €1,810 (+12.5%), from €14,497 to €16,307
- Trade debts +€670
up €670 (+16.8%), from €3,994 to €4,664
- Gross operating margin -€1,795
down €1,795 (-68.1%), from €2,636 to €841
- Depreciation -€507
down €507 (-55.6%), from €912 to €405
- Other operating charges +€400
new in 2025: €400
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 | €25,266 | €8,723 | -€16,543 | -65.5% |
| Fixed assets | 21/28 | €405 | €0 | -€405 | -100% |
| Tangible fixed assets | 22/27 | €405 | €0 | -€405 | -100% |
| Furniture and vehicles | 24 | €405 | €0 | -€405 | -100% |
| Current assets | 29/58 | €24,861 | €8,723 | -€16,138 | -64.9% |
| Amounts receivable within one year | 40/41 | €22,854 | €8,644 | -€14,210 | -62.2% |
| Trade receivables | 40 | €22,825 | €8,559 | -€14,266 | -62.5% |
| Other amounts receivable | 41 | €29 | €85 | +€56 | +192% |
| Cash at bank and in hand | 54/58 | €2,007 | €79 | -€1,928 | -96.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,266 | €8,723 | -€16,543 | -65.5% |
| Equity | 10/15 | -€12,224 | -€12,247 | -€24 | -0.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,224 | -€15,247 | -€24 | -0.2% |
| Amounts payable | 17/49 | €37,490 | €20,971 | -€16,520 | -44.1% |
| Amounts payable within one year | 42/48 | €37,490 | €20,971 | -€16,520 | -44.1% |
| Trade debts | 44 | €3,994 | €4,664 | +€670 | +16.8% |
| Suppliers | 440/4 | €3,994 | €4,664 | +€670 | +16.8% |
| Advances received on contracts in progress | 46 | €19,000 | €0 | -€19,000 | -100% |
| Other amounts payable | 47/48 | €14,497 | €16,307 | +€1,810 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912 | €405 | -€507 | -55.6% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €2,636 | €841 | -€1,795 | -68.1% |
| Operating profit (loss) | 9901 | €1,725 | €36 | -€1,688 | -97.9% |
| Financial charges | 65/66B | €81 | €60 | -€21 | -26.1% |
| Recurring financial charges | 65 | €81 | €60 | -€21 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €1,643 | -€24 | -€1,667 | |
| Profit (loss) for the period | 9904 | €1,643 | -€24 | -€1,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,643 | -€24 | -€1,667 |
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 13 October 2026 via checked.be.