UFFICIO 2.0: what changed
UFFICIO 2.0
Largest movements
- Cash +€27,187
up €27,187 (+16.4%), from €165,918 to €193,105
mainly Net result for the year (+€15,824) and Depreciation (+€8,079)
- Tangible fixed assets -€6,779
down €6,779 (-1.7%), from €410,797 to €404,018
of which Furniture and vehicles: -€3,496
- Reserves +€15,824
up €15,824 (+2.8%), from €555,415 to €571,239
of which Distributable reserves: +€15,824
- Financial income -€75,004
no longer reported in 2025 (was €75,004)
- Other operating charges -€2,849
down €2,849 (-57.4%), from €4,966 to €2,117
- Gross operating margin +€2,217
up €2,217 (+7.4%), from €30,013 to €32,229
- Taxes +€1,524
up €1,524 (+41.0%), from €3,721 to €5,245
- Financial charges +€529
up €529 (+122%), from €434 to €963
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,718 | €609,315 | +€19,596 | +3.3% |
| Fixed assets | 21/28 | €420,097 | €413,318 | -€6,779 | -1.6% |
| Tangible fixed assets | 22/27 | €410,797 | €404,018 | -€6,779 | -1.7% |
| Land and buildings | 22 | €403,203 | €399,920 | -€3,283 | -0.8% |
| Furniture and vehicles | 24 | €7,594 | €4,098 | -€3,496 | -46.0% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €169,621 | €195,997 | +€26,375 | +15.5% |
| Amounts receivable within one year | 40/41 | €3,555 | €2,707 | -€848 | -23.9% |
| Trade receivables | 40 | €2,210 | €2,105 | -€105 | -4.8% |
| Other amounts receivable | 41 | €1,345 | €602 | -€743 | -55.2% |
| Cash at bank and in hand | 54/58 | €165,918 | €193,105 | +€27,187 | +16.4% |
| Deferred charges and accrued income | 490/1 | €149 | €185 | +€36 | +24.4% |
| Total equity and liabilities | 10/49 | €589,718 | €609,315 | +€19,596 | +3.3% |
| Equity | 10/15 | €567,815 | €583,639 | +€15,824 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €555,415 | €571,239 | +€15,824 | +2.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €553,555 | €569,379 | +€15,824 | +2.9% |
| Amounts payable | 17/49 | €21,904 | €25,676 | +€3,772 | +17.2% |
| Amounts payable after more than one year | 17 | €9,991 | €13,183 | +€3,191 | +31.9% |
| Other amounts payable | 178/9 | €9,991 | €13,183 | +€3,191 | +31.9% |
| Amounts payable within one year | 42/48 | €11,913 | €12,493 | +€580 | +4.9% |
| Trade debts | 44 | €1,609 | €1,176 | -€433 | -26.9% |
| Suppliers | 440/4 | €1,609 | €1,176 | -€433 | -26.9% |
| Taxes, remuneration and social security | 45 | €10,303 | €11,317 | +€1,014 | +9.8% |
| Taxes | 450/3 | €7,053 | €11,317 | +€4,264 | +60.5% |
| Remuneration and social security | 454/9 | €3,250 | - | -€3,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,057 | €8,079 | +€23 | +0.3% |
| Other operating charges | 640/8 | €4,966 | €2,117 | -€2,849 | -57.4% |
| Gross operating margin | 9900 | €30,013 | €32,229 | +€2,217 | +7.4% |
| Operating profit (loss) | 9901 | €16,990 | €22,033 | +€5,043 | +29.7% |
| Financial income | 75/76B | €75,004 | - | -€75,004 | |
| Recurring financial income | 75 | €75,004 | - | -€75,004 | |
| Financial charges | 65/66B | €434 | €963 | +€529 | +122% |
| Recurring financial charges | 65 | €434 | €963 | +€529 | +122% |
| Profit (loss) for the period before taxes | 9903 | €91,560 | €21,069 | -€70,491 | -77.0% |
| Income taxes | 67/77 | €3,721 | €5,245 | +€1,524 | +41.0% |
| Profit (loss) for the period | 9904 | €87,839 | €15,824 | -€72,015 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,839 | €15,824 | -€72,015 | -82.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.