UDILA: 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.
UDILA
Largest movements
- Cash -€93,992
down €93,992 (-76.5%), from €122,881 to €28,889
mainly Investment in fixed assets (net) (-€71,125) and Other debts (-€25,417)
- Financial fixed assets +€71,125
up €71,125 (+263%), from €27,000 to €98,125
- Tangible fixed assets -€22,402
down €22,402 (-5.4%), from €417,367 to €394,965
- Other debts -€25,417
down €25,417 (-74.4%), from €34,153 to €8,736
- Debts after one year -€16,698
down €16,698 (-8.8%), from €189,977 to €173,279
- Reserves +€14,947
up €14,947 (+4.3%), from €350,990 to €365,937
of which Distributable reserves: +€14,947
- Tax, wage and social debts -€13,811
down €13,811 (-63.9%), from €21,610 to €7,799
of which Taxes: -€13,811
- Gross operating margin -€198,179
down €198,179 (-79.2%), from €250,129 to €51,951
- Taxes -€56,571
down €56,571 (-89.4%), from €63,281 to €6,710
- Depreciation -€7,085
down €7,085 (-24.0%), from €29,487 to €22,402
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 | €627,287 | €581,955 | -€45,332 | -7.2% |
| Fixed assets | 21/28 | €444,367 | €493,090 | +€48,723 | +11.0% |
| Tangible fixed assets | 22/27 | €417,367 | €394,965 | -€22,402 | -5.4% |
| Land and buildings | 22 | €328,020 | €317,410 | -€10,609 | -3.2% |
| Plant, machinery and equipment | 23 | €80,728 | €70,905 | -€9,823 | -12.2% |
| Furniture and vehicles | 24 | €8,619 | €6,650 | -€1,969 | -22.8% |
| Financial fixed assets | 28 | €27,000 | €98,125 | +€71,125 | +263% |
| Current assets | 29/58 | €182,920 | €88,865 | -€94,055 | -51.4% |
| Amounts receivable within one year | 40/41 | €9,000 | €8,943 | -€57 | -0.6% |
| Trade receivables | 40 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts receivable | 41 | - | €8,943 | +€8,943 | |
| Current investments | 50/53 | €48,780 | €48,780 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,881 | €28,889 | -€93,992 | -76.5% |
| Deferred charges and accrued income | 490/1 | €2,258 | €2,252 | -€6 | -0.3% |
| Total equity and liabilities | 10/49 | €627,287 | €581,955 | -€45,332 | -7.2% |
| Equity | 10/15 | €357,357 | €372,303 | +€14,947 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €350,990 | €365,937 | +€14,947 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €350,990 | €365,937 | +€14,947 | +4.3% |
| Profit (loss) carried forward | 14 | €167 | €167 | = | 0.0% |
| Amounts payable | 17/49 | €269,930 | €209,652 | -€60,278 | -22.3% |
| Amounts payable after more than one year | 17 | €189,977 | €173,279 | -€16,698 | -8.8% |
| Financial debts | 170/4 | €189,977 | €173,279 | -€16,698 | -8.8% |
| Amounts payable within one year | 42/48 | €79,953 | €36,141 | -€43,812 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €20,358 | €18,872 | -€1,487 | -7.3% |
| Financial debts | 43 | €3,822 | €0 | -€3,822 | -100% |
| Credit institutions | 430/8 | €3,822 | €0 | -€3,822 | -100% |
| Trade debts | 44 | €9 | €734 | +€725 | +8,238% |
| Suppliers | 440/4 | €9 | €734 | +€725 | +8,238% |
| Taxes, remuneration and social security | 45 | €21,610 | €7,799 | -€13,811 | -63.9% |
| Taxes | 450/3 | €18,710 | €4,899 | -€13,811 | -73.8% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €34,153 | €8,736 | -€25,417 | -74.4% |
| Accrued charges and deferred income | 492/3 | - | €232 | +€232 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,487 | €22,402 | -€7,085 | -24.0% |
| Other operating charges | 640/8 | €4,758 | €2,488 | -€2,269 | -47.7% |
| Gross operating margin | 9900 | €250,129 | €51,951 | -€198,179 | -79.2% |
| Operating profit (loss) | 9901 | €215,885 | €27,061 | -€188,824 | -87.5% |
| Financial income | 75/76B | €272 | €2,175 | +€1,903 | +699% |
| Recurring financial income | 75 | €272 | €2,175 | +€1,903 | +699% |
| Financial charges | 65/66B | €6,263 | €7,580 | +€1,317 | +21.0% |
| Recurring financial charges | 65 | €6,263 | €7,580 | +€1,317 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €209,895 | €21,656 | -€188,238 | -89.7% |
| Income taxes | 67/77 | €63,281 | €6,710 | -€56,571 | -89.4% |
| Profit (loss) for the period | 9904 | €146,614 | €14,947 | -€131,667 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €146,614 | €14,947 | -€131,667 | -89.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.