UENTER: 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.
UENTER
Largest movements
- Tangible fixed assets -€5,940
down €5,940 (-7.1%), from €83,380 to €77,440
- Cash +€3,133
up €3,133 (+1.8%), from €176,946 to €180,079
mainly Depreciation (+€5,940) and Net result for the year (+€4,416)
- Other debts -€5,470
down €5,470 (-5.0%), from €109,399 to €103,929
- Profit (loss) carried forward +€4,416
up €4,416 (+64.8%), from €6,815 to €11,231
- Trade debts -€3,933
no longer reported in 2025 (was €3,933)
- Gross operating margin +€5,916
up €5,916 (+72.5%), from €8,161 to €14,077
- Taxes +€1,567
up €1,567 (+905.8%), from €173 to €1,740
- Financial charges -€220
down €220 (-37.0%), from €595 to €375
- Financial income -€151
down €151 (-28.9%), from €523 to €372
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 | €261,547 | €258,125 | -€3,422 | -1.3% |
| Fixed assets | 21/28 | €83,380 | €77,440 | -€5,940 | -7.1% |
| Tangible fixed assets | 22/27 | €83,380 | €77,440 | -€5,940 | -7.1% |
| Land and buildings | 22 | €83,380 | €77,440 | -€5,940 | -7.1% |
| Current assets | 29/58 | €178,167 | €180,685 | +€2,518 | +1.4% |
| Amounts receivable within one year | 40/41 | €1,221 | €606 | -€615 | -50.4% |
| Other amounts receivable | 41 | €1,221 | €606 | -€615 | -50.4% |
| Cash at bank and in hand | 54/58 | €176,946 | €180,079 | +€3,133 | +1.8% |
| Total equity and liabilities | 10/49 | €261,547 | €258,125 | -€3,422 | -1.3% |
| Equity | 10/15 | €148,215 | €152,631 | +€4,416 | +3.0% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,815 | €11,231 | +€4,416 | +64.8% |
| Amounts payable | 17/49 | €113,332 | €105,494 | -€7,838 | -6.9% |
| Amounts payable within one year | 42/48 | €113,332 | €105,494 | -€7,838 | -6.9% |
| Trade debts | 44 | €3,933 | - | -€3,933 | |
| Suppliers | 440/4 | €3,933 | - | -€3,933 | |
| Taxes, remuneration and social security | 45 | - | €1,565 | +€1,565 | |
| Taxes | 450/3 | - | €1,565 | +€1,565 | |
| Other amounts payable | 47/48 | €109,399 | €103,929 | -€5,470 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,940 | €5,940 | = | 0.0% |
| Other operating charges | 640/8 | €1,918 | €1,978 | +€60 | +3.1% |
| Gross operating margin | 9900 | €8,161 | €14,077 | +€5,916 | +72.5% |
| Operating profit (loss) | 9901 | €303 | €6,159 | +€5,856 | +1932.7% |
| Financial income | 75/76B | €523 | €372 | -€151 | -28.9% |
| Recurring financial income | 75 | €523 | €372 | -€151 | -28.9% |
| Financial charges | 65/66B | €595 | €375 | -€220 | -37.0% |
| Recurring financial charges | 65 | €595 | €375 | -€220 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €231 | €6,156 | +€5,925 | +2564.9% |
| Income taxes | 67/77 | €173 | €1,740 | +€1,567 | +905.8% |
| Profit (loss) for the period | 9904 | €58 | €4,416 | +€4,358 | +7513.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58 | €4,416 | +€4,358 | +7513.8% |
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 7 October 2026 via checked.be.