UFTTOOLS - UFTLAS: 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.
What changed
UFTTOOLS - UFTLAS
NACE 46.620, Wholesale of machine tools
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,077
2024 · €56,831-€61,908
Equity
€3.6m
2024 · €3.6m-€5,077
Cash
€220,384
2024 · €158,387+€61,997
Balance sheet total
€5.6m
2024 · €5.6m-€52,993
Largest movements
Assets
- Receivables within one year -€225,165
down €225,165 (-12.3%), from €1.8m to €1.6m
of which Trade receivables: -€207,108
- Stocks and contracts +€211,509
up €211,509 (+6.8%), from €3.1m to €3.3m
- Tangible fixed assets -€81,434
down €81,434 (-29.7%), from €274,479 to €193,045
of which Plant, machinery and equipment: -€50,294
- Cash +€61,997
up €61,997 (+39.1%), from €158,387 to €220,384
mainly Receivables within one year (+€225,165) and Depreciation (+€154,903)
Equity and liabilities
- Tax, wage and social debts +€95,590
up €95,590 (+46.5%), from €205,717 to €301,306
of which Remuneration and social security: +€72,888
- Debts after one year -€75,000
down €75,000 (-45.8%), from €163,750 to €88,750
- Trade debts -€62,480
down €62,480 (-5.3%), from €1.2m to €1.1m
Income statement
- Turnover -€10.5m
no longer reported in 2025 (was €10.5m)
- Goods and materials -€7.3m
no longer reported in 2025 (was €7.3m)
of which Purchases: -€7.5m
- Gross operating margin +€1.6m
new in 2025: €1.6m
- Services and other goods -€1.5m
no longer reported in 2025 (was €1.5m)
- Write-downs -€127,390
down €127,390, from €97,131 to -€30,259
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.
Result 2024
€56,831
Turnover
-€10.5m
Other operating income
-€27,192
Goods and materials
+€7.3m
Services and other goods
+€1.5m
Staff costs
-€10,433
Depreciation
-€7,274
Write-downs
+€127,390
Other operating charges
-€274
Other operating items
+€1.6m
Financial income
-€10,170
Financial charges
+€3,122
Taxes
+€17,267
Result 2025
-€5,077
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.
From operations
+€184,418
Investment
-€46,823
Financing
-€75,598
Cash 2024
€158,387
From operations (derived)
+€184,418
Net result for the year
-€5,077
Depreciation
+€154,903
Stocks and contracts
-€211,509
Receivables within one year
+€225,165
Deferred charges and accrued income
-€6,746
Trade debts
-€62,480
Tax, wage and social debts
+€95,590
Other debts
-€5,436
Accrued charges and deferred income
+€7
Investment (derived)
-€46,823
Investment in fixed assets (net)
-€46,823
Financing
-€75,598
Debts after one year
-€75,000
Current portion of long-term debt
-€20,345
Short-term financial debts
+€19,747
Cash 2025
€220,384
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,627,861 | €5,574,867 | -€52,993 | -0.9% |
| Fixed assets | 21/28 | €520,610 | €412,530 | -€108,080 | -20.8% |
| Intangible fixed assets | 21 | €245,908 | €219,400 | -€26,508 | -10.8% |
| Tangible fixed assets | 22/27 | €274,479 | €193,045 | -€81,434 | -29.7% |
| Plant, machinery and equipment | 23 | €237,892 | €187,597 | -€50,294 | -21.1% |
| Furniture and vehicles | 24 | €25,268 | - | -€25,268 | |
| Other tangible fixed assets | 26 | €11,319 | €5,448 | -€5,872 | -51.9% |
| Financial fixed assets | 28 | €223 | €85 | -€138 | -61.9% |
| Other financial fixed assets | 284/8 | €223 | - | -€223 | |
| Amounts receivable and cash guarantees | 285/8 | €223 | - | -€223 | |
| Current assets | 29/58 | €5,107,251 | €5,162,337 | +€55,087 | +1.1% |
| Stocks and contracts in progress | 3 | €3,116,702 | €3,328,211 | +€211,509 | +6.8% |
| Stocks | 30/36 | €3,116,702 | €3,328,211 | +€211,509 | +6.8% |
| Goods purchased for resale | 34 | €3,116,702 | - | -€3.1m | |
| Amounts receivable within one year | 40/41 | €1,823,832 | €1,598,667 | -€225,165 | -12.3% |
| Trade receivables | 40 | €1,773,734 | €1,566,626 | -€207,108 | -11.7% |
| Other amounts receivable | 41 | €50,099 | €32,041 | -€18,058 | -36.0% |
| Cash at bank and in hand | 54/58 | €158,387 | €220,384 | +€61,997 | +39.1% |
| Deferred charges and accrued income | 490/1 | €8,330 | €15,075 | +€6,746 | +81.0% |
| Total equity and liabilities | 10/49 | €5,627,861 | €5,574,867 | -€52,993 | -0.9% |
| Equity | 10/15 | €3,640,705 | €3,635,628 | -€5,077 | -0.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,670,500 | €2,670,500 | = | 0.0% |
| Distributable reserves | 133 | €2,670,500 | €2,670,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €945,205 | €940,128 | -€5,077 | -0.5% |
| Amounts payable | 17/49 | €1,987,155 | €1,939,239 | -€47,916 | -2.4% |
| Amounts payable after more than one year | 17 | €163,750 | €88,750 | -€75,000 | -45.8% |
| Financial debts | 170/4 | €163,750 | €88,750 | -€75,000 | -45.8% |
| Credit institutions | 173 | €163,750 | - | -€163,750 | |
| Amounts payable within one year | 42/48 | €1,823,034 | €1,850,110 | +€27,076 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €95,345 | €75,000 | -€20,345 | -21.3% |
| Financial debts | 43 | €291,047 | €310,794 | +€19,747 | +6.8% |
| Credit institutions | 430/8 | €291,047 | €310,794 | +€19,747 | +6.8% |
| Trade debts | 44 | €1,176,439 | €1,113,959 | -€62,480 | -5.3% |
| Suppliers | 440/4 | €1,176,439 | €1,113,959 | -€62,480 | -5.3% |
| Taxes, remuneration and social security | 45 | €205,717 | €301,306 | +€95,590 | +46.5% |
| Taxes | 450/3 | €51,030 | €73,732 | +€22,702 | +44.5% |
| Remuneration and social security | 454/9 | €154,687 | €227,574 | +€72,888 | +47.1% |
| Other amounts payable | 47/48 | €54,486 | €49,051 | -€5,436 | -10.0% |
| Accrued charges and deferred income | 492/3 | €372 | €380 | +€7 | +2.0% |
| Operating income | 70/76A | €10,567,716 | - | -€10.6m | |
| Turnover | 70 | €10,532,988 | - | -€10.5m | |
| Other operating income | 74 | €27,192 | - | -€27,192 | |
| Non-recurring operating income | 76A | €7,537 | €571 | -€6,965 | -92.4% |
| Operating charges | 60/66A | €10,444,742 | - | -€10.4m | |
| Goods for resale, raw materials and consumables | 60 | €7,285,304 | - | -€7.3m | |
| Purchases | 600/8 | €7,507,673 | - | -€7.5m | |
| Change in stocks: decrease (increase) | 609 | -€222,369 | - | +€222,369 | |
| Services and other goods | 61 | €1,494,989 | - | -€1.5m | |
| Remuneration, social security and pensions | 62 | €1,407,428 | €1,417,861 | +€10,433 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,629 | €154,903 | +€7,274 | +4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97,131 | -€30,259 | -€127,390 | |
| Other operating charges | 640/8 | €12,262 | €12,536 | +€274 | +2.2% |
| Non-recurring operating charges | 66A | - | €3,757 | +€3,757 | |
| Gross operating margin | 9900 | - | €1,609,644 | +€1.6m | |
| Operating profit (loss) | 9901 | €122,974 | €50,846 | -€72,127 | -58.7% |
| Financial income | 75/76B | €13,892 | €3,722 | -€10,170 | -73.2% |
| Recurring financial income | 75 | €13,892 | €3,722 | -€10,170 | -73.2% |
| Other financial income | 752/9 | €13,892 | - | -€13,892 | |
| Financial charges | 65/66B | €50,133 | €47,011 | -€3,122 | -6.2% |
| Recurring financial charges | 65 | €50,133 | €47,011 | -€3,122 | -6.2% |
| Debt charges | 650 | €22,540 | - | -€22,540 | |
| Other financial charges | 652/9 | €27,593 | - | -€27,593 | |
| Profit (loss) for the period before taxes | 9903 | €86,732 | €7,557 | -€79,175 | -91.3% |
| Income taxes | 67/77 | €29,901 | €12,634 | -€17,267 | -57.7% |
| Taxes | 670/3 | €29,901 | - | -€29,901 | |
| Profit (loss) for the period | 9904 | €56,831 | -€5,077 | -€61,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,831 | -€5,077 | -€61,908 |
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 9 October 2026 via checked.be.