UFLF Management: 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.
UFLF Management
Largest movements
- Tangible fixed assets -€9,098
down €9,098 (-2.7%), from €341,827 to €332,729
of which Land and buildings: -€10,699
- Receivables within one year +€5,517
up €5,517 (+22.1%), from €25,000 to €30,517
- Other debts -€50,553
down €50,553 (-82.3%), from €61,411 to €10,858
- Profit (loss) carried forward +€18,397
up €18,397, from -€9,053 to €9,344
- Tax, wage and social debts +€9,122
up €9,122 (+72.8%), from €12,529 to €21,651
- Current portion of long-term debt +€7,949
up €7,949 (+31.8%), from €24,977 to €32,926
- Debts after one year +€7,377
up €7,377 (+2.6%), from €278,592 to €285,970
- Taxes +€5,315
new in 2025: €5,315
- Financial charges +€4,269
up €4,269 (+67.0%), from €6,374 to €10,643
- Gross operating margin +€2,269
up €2,269 (+4.5%), from €50,427 to €52,696
- Depreciation +€1,228
up €1,228 (+9.3%), from €13,162 to €14,391
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 | €379,148 | €376,021 | -€3,128 | -0.8% |
| Fixed assets | 21/28 | €350,427 | €339,351 | -€11,076 | -3.2% |
| Intangible fixed assets | 21 | €8,600 | €6,622 | -€1,978 | -23.0% |
| Tangible fixed assets | 22/27 | €341,827 | €332,729 | -€9,098 | -2.7% |
| Land and buildings | 22 | €336,561 | €325,861 | -€10,699 | -3.2% |
| Plant, machinery and equipment | 23 | - | €5,109 | +€5,109 | |
| Furniture and vehicles | 24 | €2,932 | €1,758 | -€1,173 | -40.0% |
| Assets under construction and advance payments | 27 | €2,334 | €0 | -€2,334 | -100% |
| Current assets | 29/58 | €28,721 | €36,669 | +€7,948 | +27.7% |
| Amounts receivable within one year | 40/41 | €25,000 | €30,517 | +€5,517 | +22.1% |
| Trade receivables | 40 | €25,000 | €30,517 | +€5,517 | +22.1% |
| Cash at bank and in hand | 54/58 | €3,721 | €6,152 | +€2,431 | +65.3% |
| Total equity and liabilities | 10/49 | €379,148 | €376,021 | -€3,128 | -0.8% |
| Equity | 10/15 | €250 | €17,658 | +€17,408 | +6,958% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,053 | €9,344 | +€18,397 | |
| Investment grants | 15 | €4,303 | €3,314 | -€989 | -23.0% |
| Amounts payable | 17/49 | €378,898 | €358,363 | -€20,535 | -5.4% |
| Amounts payable after more than one year | 17 | €278,592 | €285,970 | +€7,377 | +2.6% |
| Financial debts | 170/4 | €278,592 | €285,970 | +€7,377 | +2.6% |
| Amounts payable within one year | 42/48 | €99,306 | €71,393 | -€27,913 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €24,977 | €32,926 | +€7,949 | +31.8% |
| Trade debts | 44 | €389 | €5,958 | +€5,569 | +1,432% |
| Suppliers | 440/4 | €389 | €5,958 | +€5,569 | +1,432% |
| Taxes, remuneration and social security | 45 | €12,529 | €21,651 | +€9,122 | +72.8% |
| Taxes | 450/3 | €12,529 | €21,651 | +€9,122 | +72.8% |
| Other amounts payable | 47/48 | €61,411 | €10,858 | -€50,553 | -82.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,162 | €14,391 | +€1,228 | +9.3% |
| Other operating charges | 640/8 | €5,330 | €4,940 | -€390 | -7.3% |
| Gross operating margin | 9900 | €50,427 | €52,696 | +€2,269 | +4.5% |
| Operating profit (loss) | 9901 | €31,934 | €33,366 | +€1,431 | +4.5% |
| Financial income | 75/76B | €642 | €989 | +€347 | +54.0% |
| Recurring financial income | 75 | €642 | €989 | +€347 | +54.0% |
| Financial charges | 65/66B | €6,374 | €10,643 | +€4,269 | +67.0% |
| Recurring financial charges | 65 | €6,374 | €10,643 | +€4,269 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €26,202 | €23,712 | -€2,491 | -9.5% |
| Income taxes | 67/77 | - | €5,315 | +€5,315 | |
| Profit (loss) for the period | 9904 | €26,202 | €18,397 | -€7,806 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,202 | €18,397 | -€7,806 | -29.8% |
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 13 October 2026 via checked.be.