UDS: what changed
Two fiscal 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.
UDS
Largest movements
- Tangible fixed assets +€10,785
new in 2025: €10,785
- Receivables within one year -€6,019
down €6,019 (-86.6%), from €6,948 to €928
of which Other amounts receivable: -€6,795
- Cash +€146
up €146 (+9.5%), from €1,547 to €1,693
mainly Other debts (+€6,149) and Receivables within one year (+€6,019)
- Other debts +€6,149
up €6,149 (+4767.0%), from €129 to €6,278
- Profit (loss) carried forward -€1,276
down €1,276 (-12.5%), from -€10,234 to -€11,510
- Turnover -€24,750
no longer reported in 2025 (was €24,750)
- Purchases and services -€23,456
no longer reported in 2025 (was €23,456)
- Depreciation +€2,215
new in 2025: €2,215
- Gross operating margin +€1,466
up €1,466 (+113.3%), from €1,294 to €2,759
- Other operating charges +€347
up €347 (+26.9%), from €1,289 to €1,636
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.
Cash bridge derived
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 | €8,495 | €13,406 | +€4,911 | +57.8% |
| Fixed assets | 21/28 | - | €10,785 | +€10,785 | |
| Tangible fixed assets | 22/27 | - | €10,785 | +€10,785 | |
| Furniture and vehicles | 24 | - | €10,785 | +€10,785 | |
| Current assets | 29/58 | €8,495 | €2,621 | -€5,873 | -69.1% |
| Amounts receivable within one year | 40/41 | €6,948 | €928 | -€6,019 | -86.6% |
| Trade receivables | 40 | - | €776 | +€776 | |
| Other amounts receivable | 41 | €6,948 | €153 | -€6,795 | -97.8% |
| Cash at bank and in hand | 54/58 | €1,547 | €1,693 | +€146 | +9.5% |
| Total equity and liabilities | 10/49 | €8,495 | €13,406 | +€4,911 | +57.8% |
| Equity | 10/15 | €8,366 | €7,090 | -€1,276 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,234 | -€11,510 | -€1,276 | -12.5% |
| Amounts payable | 17/49 | €129 | €6,316 | +€6,187 | +4796.2% |
| Amounts payable within one year | 42/48 | €129 | €6,316 | +€6,187 | +4796.2% |
| Taxes, remuneration and social security | 45 | - | €38 | +€38 | |
| Taxes | 450/3 | - | €38 | +€38 | |
| Other amounts payable | 47/48 | €129 | €6,278 | +€6,149 | +4767.0% |
| Turnover | 70 | €24,750 | - | -€24,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,456 | - | -€23,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,215 | +€2,215 | |
| Other operating charges | 640/8 | €1,289 | €1,636 | +€347 | +26.9% |
| Gross operating margin | 9900 | €1,294 | €2,759 | +€1,466 | +113.3% |
| Operating profit (loss) | 9901 | €5 | -€1,092 | -€1,097 | |
| Financial charges | 65/66B | €0 | €146 | +€146 | +37361.5% |
| Recurring financial charges | 65 | €0 | €146 | +€146 | +37361.5% |
| Profit (loss) for the period before taxes | 9903 | €4 | -€1,238 | -€1,242 | |
| Income taxes | 67/77 | - | €38 | +€38 | |
| Profit (loss) for the period | 9904 | €4 | -€1,276 | -€1,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €4 | -€1,276 | -€1,280 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.