Udyame: 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.
Udyame
Largest movements
- Receivables within one year -€11,355
down €11,355 (-40.0%), from €28,377 to €17,021
of which Trade receivables: -€16,352
- Tangible fixed assets +€4,847
new in 2025: €4,847
- Cash +€2,328
up €2,328 (+5.0%), from €46,195 to €48,523
mainly Net result for the year (+€48,655) and Receivables within one year (+€11,355)
- Deferred charges and accrued income -€1,304
down €1,304 (-100%), from €1,304 to €0
- Tax, wage and social debts -€3,498
down €3,498 (-85.3%), from €4,101 to €603
- Other debts -€3,032
down €3,032 (-5.9%), from €51,687 to €48,655
- Gross operating margin -€15,404
down €15,404 (-19.8%), from €77,895 to €62,491
- Taxes -€2,562
down €2,562 (-16.5%), from €15,572 to €13,010
- Financial charges -€1,181
down €1,181 (-81.2%), from €1,455 to €274
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 | €75,876 | €70,391 | -€5,485 | -7.2% |
| Fixed assets | 21/28 | - | €4,847 | +€4,847 | |
| Tangible fixed assets | 22/27 | - | €4,847 | +€4,847 | |
| Other tangible fixed assets | 26 | - | €4,847 | +€4,847 | |
| Current assets | 29/58 | €75,876 | €65,544 | -€10,332 | -13.6% |
| Amounts receivable within one year | 40/41 | €28,377 | €17,021 | -€11,355 | -40.0% |
| Trade receivables | 40 | €28,352 | €12,000 | -€16,352 | -57.7% |
| Other amounts receivable | 41 | €24 | €5,021 | +€4,997 | +20,581% |
| Cash at bank and in hand | 54/58 | €46,195 | €48,523 | +€2,328 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,304 | €0 | -€1,304 | -100% |
| Total equity and liabilities | 10/49 | €75,876 | €70,391 | -€5,485 | -7.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €57,276 | €51,791 | -€5,485 | -9.6% |
| Amounts payable within one year | 42/48 | €55,851 | €49,831 | -€6,020 | -10.8% |
| Trade debts | 44 | €63 | €572 | +€510 | +811% |
| Suppliers | 440/4 | €63 | €572 | +€510 | +811% |
| Taxes, remuneration and social security | 45 | €4,101 | €603 | -€3,498 | -85.3% |
| Taxes | 450/3 | €4,101 | €603 | -€3,498 | -85.3% |
| Other amounts payable | 47/48 | €51,687 | €48,655 | -€3,032 | -5.9% |
| Accrued charges and deferred income | 492/3 | €1,426 | €1,960 | +€534 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €213 | +€213 | |
| Other operating charges | 640/8 | €1,119 | €448 | -€671 | -60.0% |
| Gross operating margin | 9900 | €77,895 | €62,491 | -€15,404 | -19.8% |
| Operating profit (loss) | 9901 | €76,776 | €61,830 | -€14,946 | -19.5% |
| Financial income | 75/76B | €0 | €109 | +€109 | +181,800% |
| Recurring financial income | 75 | €0 | €109 | +€109 | +181,800% |
| Financial charges | 65/66B | €1,455 | €274 | -€1,181 | -81.2% |
| Recurring financial charges | 65 | €1,455 | €274 | -€1,181 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €75,321 | €61,665 | -€13,656 | -18.1% |
| Income taxes | 67/77 | €15,572 | €13,010 | -€2,562 | -16.5% |
| Profit (loss) for the period | 9904 | €59,749 | €48,655 | -€11,094 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,749 | €48,655 | -€11,094 | -18.6% |
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 19 October 2026 via checked.be.