UFI: 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.
UFI
Largest movements
- Cash +€15,643
up €15,643 (+553.4%), from €2,827 to €18,470
mainly Other debts (+€13,125) and Net result for the year (+€6,081)
- Tangible fixed assets +€5,192
up €5,192 (+144.5%), from €3,594 to €8,786
- Receivables within one year -€3,136
down €3,136 (-90.5%), from €3,466 to €330
of which Other amounts receivable: -€3,018
- Stocks and contracts -€500
down €500 (-2.6%), from €19,117 to €18,617
- Other debts +€13,125
up €13,125 (+680.4%), from €1,929 to €15,053
- Profit (loss) carried forward +€6,081
up €6,081 (+13.1%), from -€46,324 to -€40,243
- Tax, wage and social debts -€1,197
down €1,197 (-35.7%), from €3,351 to €2,154
- Trade debts -€669
down €669 (-6.4%), from €10,525 to €9,856
- Financial charges -€3,501
down €3,501 (-89.3%), from €3,920 to €419
- Gross operating margin +€2,364
up €2,364 (+24.9%), from €9,490 to €11,854
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 | €29,003 | €46,342 | +€17,339 | +59.8% |
| Fixed assets | 21/28 | €3,594 | €8,786 | +€5,192 | +144.5% |
| Tangible fixed assets | 22/27 | €3,594 | €8,786 | +€5,192 | +144.5% |
| Plant, machinery and equipment | 23 | €3,594 | €8,786 | +€5,192 | +144.5% |
| Current assets | 29/58 | €25,409 | €37,556 | +€12,147 | +47.8% |
| Stocks and contracts in progress | 3 | €19,117 | €18,617 | -€500 | -2.6% |
| Stocks | 30/36 | €19,117 | €18,617 | -€500 | -2.6% |
| Amounts receivable within one year | 40/41 | €3,466 | €330 | -€3,136 | -90.5% |
| Trade receivables | 40 | €118 | - | -€118 | |
| Other amounts receivable | 41 | €3,348 | €330 | -€3,018 | -90.1% |
| Cash at bank and in hand | 54/58 | €2,827 | €18,470 | +€15,643 | +553.4% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €29,003 | €46,342 | +€17,339 | +59.8% |
| Equity | 10/15 | -€26,802 | -€20,721 | +€6,081 | +22.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,324 | -€40,243 | +€6,081 | +13.1% |
| Amounts payable | 17/49 | €55,805 | €67,063 | +€11,258 | +20.2% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,805 | €27,063 | +€11,258 | +71.2% |
| Trade debts | 44 | €10,525 | €9,856 | -€669 | -6.4% |
| Suppliers | 440/4 | €10,525 | €9,856 | -€669 | -6.4% |
| Taxes, remuneration and social security | 45 | €3,351 | €2,154 | -€1,197 | -35.7% |
| Taxes | 450/3 | €3,351 | €2,154 | -€1,197 | -35.7% |
| Other amounts payable | 47/48 | €1,929 | €15,053 | +€13,125 | +680.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €607 | +€90 | +17.5% |
| Other operating charges | 640/8 | €2,261 | €2,322 | +€61 | +2.7% |
| Gross operating margin | 9900 | €9,490 | €11,854 | +€2,364 | +24.9% |
| Operating profit (loss) | 9901 | €6,712 | €8,925 | +€2,213 | +33.0% |
| Financial charges | 65/66B | €3,920 | €419 | -€3,501 | -89.3% |
| Recurring financial charges | 65 | €3,920 | €419 | -€3,501 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €2,792 | €8,506 | +€5,714 | +204.6% |
| Income taxes | 67/77 | €2,398 | €2,425 | +€27 | +1.1% |
| Profit (loss) for the period | 9904 | €394 | €6,081 | +€5,686 | +1441.5% |
| Profit (loss) for the period to be appropriated | 9905 | €394 | €6,081 | +€5,686 | +1441.5% |
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 11 October 2026 via checked.be.