Ufficio 2.0 BE: 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.
Ufficio 2.0 BE
Largest movements
- Cash +€1.3m
up €1.3m (+158%), from €823,449 to €2.1m
mainly Receivables within one year (+€898,905) and Net result for the year (+€591,655)
- Receivables within one year -€898,905
down €898,905 (-61.1%), from €1.5m to €573,141
of which Trade receivables: -€728,132
- Reserves +€591,655
up €591,655 (+31.9%), from €1.9m to €2.4m
- Trade debts -€241,079
down €241,079 (-36.3%), from €664,573 to €423,494
- Tax, wage and social debts +€79,926
up €79,926 (+110%), from €72,914 to €152,840
of which Taxes: +€65,869
- Short-term financial debts -€33,828
no longer reported in 2025 (was €33,828)
- Gross operating margin +€412,835
up €412,835 (+54.2%), from €761,850 to €1.2m
- Staff costs +€144,890
up €144,890 (+70.8%), from €204,715 to €349,605
- Taxes +€76,943
up €76,943 (+56.8%), from €135,511 to €212,454
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 | €2,661,597 | €3,047,888 | +€386,291 | +14.5% |
| Fixed assets | 21/28 | €106,734 | €88,846 | -€17,887 | -16.8% |
| Tangible fixed assets | 22/27 | €81,659 | €63,771 | -€17,887 | -21.9% |
| Land and buildings | 22 | €20,355 | €17,757 | -€2,598 | -12.8% |
| Furniture and vehicles | 24 | €61,304 | €46,014 | -€15,290 | -24.9% |
| Financial fixed assets | 28 | €25,075 | €25,075 | = | 0.0% |
| Current assets | 29/58 | €2,554,863 | €2,959,042 | +€404,179 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,472,047 | €573,141 | -€898,905 | -61.1% |
| Trade receivables | 40 | €1,290,818 | €562,686 | -€728,132 | -56.4% |
| Other amounts receivable | 41 | €181,229 | €10,456 | -€170,773 | -94.2% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €823,449 | €2,125,207 | +€1.3m | +158% |
| Deferred charges and accrued income | 490/1 | €9,368 | €10,694 | +€1,327 | +14.2% |
| Total equity and liabilities | 10/49 | €2,661,597 | €3,047,888 | +€386,291 | +14.5% |
| Equity | 10/15 | €1,873,694 | €2,465,349 | +€591,655 | +31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,855,094 | €2,446,749 | +€591,655 | +31.9% |
| Distributable reserves | 133 | €1,855,094 | €2,446,749 | +€591,655 | +31.9% |
| Amounts payable | 17/49 | €787,903 | €582,539 | -€205,363 | -26.1% |
| Amounts payable after more than one year | 17 | €5,337 | €6,205 | +€868 | +16.3% |
| Other amounts payable | 178/9 | €5,337 | €6,205 | +€868 | +16.3% |
| Amounts payable within one year | 42/48 | €782,565 | €576,334 | -€206,231 | -26.4% |
| Financial debts | 43 | €33,828 | - | -€33,828 | |
| Credit institutions | 430/8 | €33,828 | - | -€33,828 | |
| Trade debts | 44 | €664,573 | €423,494 | -€241,079 | -36.3% |
| Suppliers | 440/4 | €664,573 | €423,494 | -€241,079 | -36.3% |
| Taxes, remuneration and social security | 45 | €72,914 | €152,840 | +€79,926 | +110% |
| Taxes | 450/3 | €45,890 | €111,759 | +€65,869 | +144% |
| Remuneration and social security | 454/9 | €27,024 | €41,081 | +€14,057 | +52.0% |
| Other amounts payable | 47/48 | €11,250 | - | -€11,250 | |
| Remuneration, social security and pensions | 62 | €204,715 | €349,605 | +€144,890 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,977 | €19,399 | +€1,421 | +7.9% |
| Other operating charges | 640/8 | €2,645 | €2,250 | -€396 | -15.0% |
| Gross operating margin | 9900 | €761,850 | €1,174,685 | +€412,835 | +54.2% |
| Operating profit (loss) | 9901 | €536,512 | €803,432 | +€266,920 | +49.8% |
| Financial income | 75/76B | €5,257 | €7,076 | +€1,819 | +34.6% |
| Recurring financial income | 75 | €5,257 | €7,076 | +€1,819 | +34.6% |
| Financial charges | 65/66B | €14,278 | €6,399 | -€7,879 | -55.2% |
| Recurring financial charges | 65 | €14,278 | €6,399 | -€7,879 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €527,491 | €804,109 | +€276,618 | +52.4% |
| Income taxes | 67/77 | €135,511 | €212,454 | +€76,943 | +56.8% |
| Profit (loss) for the period | 9904 | €391,980 | €591,655 | +€199,675 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €391,980 | €591,655 | +€199,675 | +50.9% |
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 22 October 2026 via checked.be.