UDM Chassis et isolation: 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.
UDM Chassis et isolation
Largest movements
- Receivables within one year +€27,820
up €27,820 (+838%), from €3,320 to €31,140
of which Trade receivables: +€27,820
- Cash -€5,787
down €5,787 (-19.6%), from €29,527 to €23,740
mainly Receivables within one year (-€27,820) and Advances received (-€11,018)
- Stocks and contracts +€2,143
up €2,143 (+5.0%), from €42,841 to €44,984
- Tangible fixed assets -€1,811
down €1,811 (-16.4%), from €11,076 to €9,265
of which Plant, machinery and equipment: -€1,101
- Trade debts +€26,910
up €26,910 (+41.1%), from €65,433 to €92,343
- Tax, wage and social debts +€14,875
up €14,875 (+20.4%), from €73,086 to €87,961
of which Taxes: +€15,125
- Advances received -€11,018
no longer reported in 2025 (was €11,018)
- Profit (loss) carried forward -€3,888
down €3,888 (-5.1%), from -€75,823 to -€79,711
- Current portion of long-term debt -€2,135
down €2,135 (-59.7%), from €3,576 to €1,441
- Financial charges +€11,967
up €11,967 (+629%), from €1,904 to €13,871
- Gross operating margin +€4,363
up €4,363 (+38.3%), from €11,404 to €15,767
- Staff costs -€1,477
no longer reported in 2025 (was €1,477)
- Write-downs -€885
no longer reported in 2025 (was €885)
- Financial income -€621
down €621 (-81.0%), from €766 to €146
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 | €90,578 | €113,843 | +€23,265 | +25.7% |
| Fixed assets | 21/28 | €11,281 | €9,470 | -€1,811 | -16.1% |
| Tangible fixed assets | 22/27 | €11,076 | €9,265 | -€1,811 | -16.4% |
| Plant, machinery and equipment | 23 | €2,725 | €1,624 | -€1,101 | -40.4% |
| Furniture and vehicles | 24 | €8,351 | €7,641 | -€710 | -8.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €79,297 | €104,373 | +€25,076 | +31.6% |
| Stocks and contracts in progress | 3 | €42,841 | €44,984 | +€2,143 | +5.0% |
| Stocks | 30/36 | €42,841 | €44,984 | +€2,143 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,320 | €31,140 | +€27,820 | +838% |
| Trade receivables | 40 | €3,320 | €31,140 | +€27,820 | +838% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €29,527 | €23,740 | -€5,787 | -19.6% |
| Deferred charges and accrued income | 490/1 | €3,609 | €4,509 | +€900 | +24.9% |
| Total equity and liabilities | 10/49 | €90,578 | €113,843 | +€23,265 | +25.7% |
| Equity | 10/15 | -€64,145 | -€68,033 | -€3,888 | -6.1% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €5,078 | €5,078 | = | 0.0% |
| Distributable reserves | 133 | €5,078 | €5,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,823 | -€79,711 | -€3,888 | -5.1% |
| Amounts payable | 17/49 | €154,723 | €181,876 | +€27,153 | +17.5% |
| Amounts payable after more than one year | 17 | €1,441 | - | -€1,441 | |
| Financial debts | 170/4 | €1,441 | - | -€1,441 | |
| Amounts payable within one year | 42/48 | €153,112 | €181,745 | +€28,633 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €3,576 | €1,441 | -€2,135 | -59.7% |
| Trade debts | 44 | €65,433 | €92,343 | +€26,910 | +41.1% |
| Suppliers | 440/4 | €65,433 | €92,343 | +€26,910 | +41.1% |
| Advances received on contracts in progress | 46 | €11,018 | - | -€11,018 | |
| Taxes, remuneration and social security | 45 | €73,086 | €87,961 | +€14,875 | +20.4% |
| Taxes | 450/3 | €65,586 | €80,711 | +€15,125 | +23.1% |
| Remuneration and social security | 454/9 | €7,500 | €7,250 | -€250 | -3.3% |
| Accrued charges and deferred income | 492/3 | €170 | €132 | -€39 | -22.7% |
| Non-recurring operating income | 76A | €478 | - | -€478 | |
| Remuneration, social security and pensions | 62 | €1,477 | - | -€1,477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,775 | €4,769 | -€7 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €885 | - | -€885 | |
| Other operating charges | 640/8 | €1,143 | €948 | -€195 | -17.0% |
| Gross operating margin | 9900 | €11,404 | €15,767 | +€4,363 | +38.3% |
| Operating profit (loss) | 9901 | €3,123 | €10,050 | +€6,927 | +222% |
| Financial income | 75/76B | €766 | €146 | -€621 | -81.0% |
| Recurring financial income | 75 | €766 | €146 | -€621 | -81.0% |
| Financial charges | 65/66B | €1,904 | €13,871 | +€11,967 | +629% |
| Recurring financial charges | 65 | €1,904 | €13,871 | +€11,967 | +629% |
| Profit (loss) for the period before taxes | 9903 | €1,985 | -€3,675 | -€5,660 | |
| Income taxes | 67/77 | €307 | €213 | -€94 | -30.7% |
| Profit (loss) for the period | 9904 | €1,678 | -€3,888 | -€5,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,678 | -€3,888 | -€5,566 |
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 26 October 2026 via checked.be.