UDZJI: 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.
UDZJI
Largest movements
- Cash +€20,033
up €20,033 (+6.8%), from €294,337 to €314,370
mainly Net result for the year (+€26,490) and Tax, wage and social debts (+€14,303)
- Tangible fixed assets -€11,385
down €11,385 (-26.0%), from €43,854 to €32,469
of which Furniture and vehicles: -€7,639
- Tax, wage and social debts +€14,303
up €14,303 (+430.3%), from €3,324 to €17,627
- Reserves -€12,884
down €12,884 (-8.6%), from €148,979 to €136,094
- Other debts +€5,606
up €5,606 (+9.3%), from €60,051 to €65,657
- Gross operating margin -€13,428
down €13,428 (-20.2%), from €66,544 to €53,117
- Taxes -€1,770
down €1,770 (-12.2%), from €14,469 to €12,699
- Financial charges +€1,397
up €1,397 (+132.7%), from €1,052 to €2,449
- Depreciation -€1,376
down €1,376 (-10.8%), from €12,761 to €11,385
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 | €352,892 | €362,333 | +€9,441 | +2.7% |
| Fixed assets | 21/28 | €43,932 | €32,547 | -€11,385 | -25.9% |
| Tangible fixed assets | 22/27 | €43,854 | €32,469 | -€11,385 | -26.0% |
| Land and buildings | 22 | €35,374 | €31,749 | -€3,626 | -10.2% |
| Furniture and vehicles | 24 | €7,639 | €0 | -€7,639 | -100.0% |
| Other tangible fixed assets | 26 | €841 | €721 | -€120 | -14.3% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €308,960 | €329,786 | +€20,826 | +6.7% |
| Amounts receivable within one year | 40/41 | €13,436 | €14,810 | +€1,374 | +10.2% |
| Trade receivables | 40 | €13,319 | €14,810 | +€1,492 | +11.2% |
| Other amounts receivable | 41 | €118 | €0 | -€118 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €294,337 | €314,370 | +€20,033 | +6.8% |
| Deferred charges and accrued income | 490/1 | €1,187 | €605 | -€582 | -49.0% |
| Total equity and liabilities | 10/49 | €352,892 | €362,333 | +€9,441 | +2.7% |
| Equity | 10/15 | €285,789 | €272,905 | -€12,884 | -4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €148,979 | €136,094 | -€12,884 | -8.6% |
| Distributable reserves | 133 | €148,979 | €136,094 | -€12,884 | -8.6% |
| Profit (loss) carried forward | 14 | €118,219 | €118,219 | = | 0.0% |
| Amounts payable | 17/49 | €67,103 | €89,428 | +€22,325 | +33.3% |
| Amounts payable within one year | 42/48 | €66,474 | €86,511 | +€20,037 | +30.1% |
| Financial debts | 43 | €1,476 | €14 | -€1,463 | -99.1% |
| Credit institutions | 430/8 | €1,476 | €14 | -€1,463 | -99.1% |
| Trade debts | 44 | €1,624 | €3,213 | +€1,590 | +97.9% |
| Suppliers | 440/4 | €1,624 | €3,213 | +€1,590 | +97.9% |
| Taxes, remuneration and social security | 45 | €3,324 | €17,627 | +€14,303 | +430.3% |
| Taxes | 450/3 | €3,324 | €17,627 | +€14,303 | +430.3% |
| Other amounts payable | 47/48 | €60,051 | €65,657 | +€5,606 | +9.3% |
| Accrued charges and deferred income | 492/3 | €628 | €2,917 | +€2,289 | +364.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,761 | €11,385 | -€1,376 | -10.8% |
| Other operating charges | 640/8 | €1,621 | €1,664 | +€43 | +2.7% |
| Gross operating margin | 9900 | €66,544 | €53,117 | -€13,428 | -20.2% |
| Operating profit (loss) | 9901 | €52,163 | €40,068 | -€12,095 | -23.2% |
| Financial income | 75/76B | €1,340 | €1,570 | +€230 | +17.2% |
| Recurring financial income | 75 | €1,340 | €1,570 | +€230 | +17.2% |
| Financial charges | 65/66B | €1,052 | €2,449 | +€1,397 | +132.7% |
| Recurring financial charges | 65 | €1,052 | €2,449 | +€1,397 | +132.7% |
| Profit (loss) for the period before taxes | 9903 | €52,450 | €39,189 | -€13,261 | -25.3% |
| Income taxes | 67/77 | €14,469 | €12,699 | -€1,770 | -12.2% |
| Profit (loss) for the period | 9904 | €37,981 | €26,490 | -€11,491 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,981 | €26,490 | -€11,491 | -30.3% |
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 12 October 2026 via checked.be.