UFUKCIRA: 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.
UFUKCIRA
Largest movements
- Tangible fixed assets -€6,060
down €6,060 (-3.2%), from €187,879 to €181,819
- Receivables within one year -€2,977
no longer reported in 2026 (was €2,977)
- Debts after one year -€8,962
down €8,962 (-5.7%), from €158,089 to €149,126
- Other debts -€5,494
down €5,494 (-35.1%), from €15,642 to €10,148
- Tax, wage and social debts +€3,226
new in 2026: €3,226
- Reserves +€2,675
new in 2026: €2,675
- Taxes +€1,401
up €1,401 (+108%), from €1,293 to €2,694
- Financial charges -€663
down €663 (-16.3%), from €4,066 to €3,402
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,529 | €190,402 | -€10,127 | -5.1% |
| Fixed assets | 21/28 | €187,879 | €181,819 | -€6,060 | -3.2% |
| Tangible fixed assets | 22/27 | €187,879 | €181,819 | -€6,060 | -3.2% |
| Land and buildings | 22 | €187,879 | €181,819 | -€6,060 | -3.2% |
| Current assets | 29/58 | €12,650 | €8,583 | -€4,067 | -32.1% |
| Amounts receivable within one year | 40/41 | €2,977 | - | -€2,977 | |
| Other amounts receivable | 41 | €2,977 | - | -€2,977 | |
| Cash at bank and in hand | 54/58 | €8,891 | €8,583 | -€308 | -3.5% |
| Deferred charges and accrued income | 490/1 | €782 | - | -€782 | |
| Total equity and liabilities | 10/49 | €200,529 | €190,402 | -€10,127 | -5.1% |
| Equity | 10/15 | €16,720 | €19,395 | +€2,675 | +16.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €18,500 | - | -€18,500 | |
| Reserves | 13 | - | €2,675 | +€2,675 | |
| Distributable reserves | 133 | - | €2,675 | +€2,675 | |
| Profit (loss) carried forward | 14 | €16,620 | €16,620 | = | 0.0% |
| Amounts payable | 17/49 | €183,809 | €171,008 | -€12,802 | -7.0% |
| Amounts payable after more than one year | 17 | €158,089 | €149,126 | -€8,962 | -5.7% |
| Financial debts | 170/4 | €158,089 | €149,126 | -€8,962 | -5.7% |
| Amounts payable within one year | 42/48 | €25,721 | €21,881 | -€3,839 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €8,763 | €8,507 | -€256 | -2.9% |
| Trade debts | 44 | €1,316 | - | -€1,316 | |
| Suppliers | 440/4 | €1,316 | - | -€1,316 | |
| Taxes, remuneration and social security | 45 | - | €3,226 | +€3,226 | |
| Taxes | 450/3 | - | €3,226 | +€3,226 | |
| Other amounts payable | 47/48 | €15,642 | €10,148 | -€5,494 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,061 | €6,060 | -€1 | 0.0% |
| Other operating charges | 640/8 | €648 | €674 | +€26 | +4.1% |
| Gross operating margin | 9900 | €15,362 | €15,505 | +€144 | +0.9% |
| Operating profit (loss) | 9901 | €8,653 | €8,771 | +€118 | +1.4% |
| Financial charges | 65/66B | €4,066 | €3,402 | -€663 | -16.3% |
| Recurring financial charges | 65 | €4,066 | €3,402 | -€663 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €4,588 | €5,369 | +€781 | +17.0% |
| Income taxes | 67/77 | €1,293 | €2,694 | +€1,401 | +108% |
| Profit (loss) for the period | 9904 | €3,295 | €2,675 | -€620 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,295 | €2,675 | -€620 | -18.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.