UDent: 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.
UDent
Largest movements
- Cash -€119,907
down €119,907 (-75.0%), from €159,910 to €40,004
mainly Contributions, distributions and other (-€252,000) and Investment in fixed assets (net) (-€30,000)
- Tangible fixed assets +€25,790
up €25,790 (+381%), from €6,762 to €32,553
of which Land and buildings: +€29,904
- Receivables within one year -€16,479
no longer reported in 2025 (was €16,479)
- Reserves -€141,774
down €141,774 (-99.3%), from €142,735 to €961
- Tax, wage and social debts +€26,179
up €26,179 (+74.2%), from €35,287 to €61,466
of which Taxes: +€25,967
- Other debts +€5,030
up €5,030 (+458%), from €1,099 to €6,129
- Gross operating margin +€46,984
up €46,984 (+28.5%), from €164,733 to €211,717
- Staff costs +€23,883
up €23,883 (+67.4%), from €35,455 to €59,338
- Taxes +€6,167
up €6,167 (+23.0%), from €26,851 to €33,018
- Other operating charges +€3,804
up €3,804 (+487%), from €781 to €4,585
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 | €183,151 | €72,556 | -€110,595 | -60.4% |
| Fixed assets | 21/28 | €6,762 | €32,553 | +€25,790 | +381% |
| Tangible fixed assets | 22/27 | €6,762 | €32,553 | +€25,790 | +381% |
| Land and buildings | 22 | - | €29,904 | +€29,904 | |
| Plant, machinery and equipment | 23 | €3,948 | €2,648 | -€1,299 | -32.9% |
| Furniture and vehicles | 24 | €2,814 | - | -€2,814 | |
| Current assets | 29/58 | €176,389 | €40,004 | -€136,386 | -77.3% |
| Amounts receivable within one year | 40/41 | €16,479 | - | -€16,479 | |
| Trade receivables | 40 | €16,479 | - | -€16,479 | |
| Cash at bank and in hand | 54/58 | €159,910 | €40,004 | -€119,907 | -75.0% |
| Total equity and liabilities | 10/49 | €183,151 | €72,556 | -€110,595 | -60.4% |
| Equity | 10/15 | €146,735 | €4,961 | -€141,774 | -96.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €142,735 | €961 | -€141,774 | -99.3% |
| Distributable reserves | 133 | €142,735 | €961 | -€141,774 | -99.3% |
| Amounts payable | 17/49 | €36,417 | €67,595 | +€31,178 | +85.6% |
| Amounts payable within one year | 42/48 | €36,417 | €67,595 | +€31,178 | +85.6% |
| Trade debts | 44 | €30 | - | -€30 | |
| Suppliers | 440/4 | €30 | - | -€30 | |
| Taxes, remuneration and social security | 45 | €35,287 | €61,466 | +€26,179 | +74.2% |
| Taxes | 450/3 | €26,851 | €52,818 | +€25,967 | +96.7% |
| Remuneration and social security | 454/9 | €8,437 | €8,648 | +€211 | +2.5% |
| Other amounts payable | 47/48 | €1,099 | €6,129 | +€5,030 | +458% |
| Remuneration, social security and pensions | 62 | €35,455 | €59,338 | +€23,883 | +67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,620 | €4,210 | -€1,411 | -25.1% |
| Other operating charges | 640/8 | €781 | €4,585 | +€3,804 | +487% |
| Gross operating margin | 9900 | €164,733 | €211,717 | +€46,984 | +28.5% |
| Operating profit (loss) | 9901 | €122,876 | €143,584 | +€20,708 | +16.9% |
| Financial charges | 65/66B | €205 | €339 | +€135 | +66.0% |
| Recurring financial charges | 65 | €205 | €339 | +€135 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €122,672 | €143,244 | +€20,573 | +16.8% |
| Income taxes | 67/77 | €26,851 | €33,018 | +€6,167 | +23.0% |
| Profit (loss) for the period | 9904 | €95,821 | €110,226 | +€14,405 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,821 | €110,226 | +€14,405 | +15.0% |
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 14 October 2026 via checked.be.