UGAS DIFFUSION: what changed
Two fiscal 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.
UGAS DIFFUSION
Largest movements
- Tangible fixed assets +€1,222
up €1,222, from €0 to €1,222
- Cash -€197
down €197 (-99.0%), from €199 to €2
mainly Net result for the year (-€2,095) and Investment in fixed assets (net) (-€1,456)
- Other debts +€3,145
up €3,145 (+4.7%), from €67,310 to €70,455
- Profit (loss) carried forward -€2,095
down €2,095 (-1.9%), from -€109,941 to -€112,036
- Gross operating margin +€1,083
up €1,083 (+42.2%), from -€2,568 to -€1,485
- Depreciation +€234
new in 2025: €234
- Other operating charges -€100
down €100 (-20.5%), from €487 to €387
- Financial charges -€90
down €90, from €77 to -€12
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 | €3,961 | €5,011 | +€1,050 | +26.5% |
| Fixed assets | 21/28 | €0 | €1,222 | +€1,222 | |
| Tangible fixed assets | 22/27 | €0 | €1,222 | +€1,222 | |
| Furniture and vehicles | 24 | €0 | €1,222 | +€1,222 | |
| Current assets | 29/58 | €3,961 | €3,789 | -€171 | -4.3% |
| Stocks and contracts in progress | 3 | €3,761 | €3,761 | = | 0.0% |
| Stocks | 30/36 | €3,761 | €3,761 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €199 | €2 | -€197 | -99.0% |
| Deferred charges and accrued income | 490/1 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €3,961 | €5,011 | +€1,050 | +26.5% |
| Equity | 10/15 | -€91,349 | -€93,444 | -€2,095 | -2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,941 | -€112,036 | -€2,095 | -1.9% |
| Amounts payable | 17/49 | €95,310 | €98,455 | +€3,145 | +3.3% |
| Amounts payable after more than one year | 17 | €28,000 | €28,000 | = | 0.0% |
| Other amounts payable | 178/9 | €28,000 | €28,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,310 | €70,455 | +€3,145 | +4.7% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Other amounts payable | 47/48 | €67,310 | €70,455 | +€3,145 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €234 | +€234 | |
| Other operating charges | 640/8 | €487 | €387 | -€100 | -20.5% |
| Gross operating margin | 9900 | -€2,568 | -€1,485 | +€1,083 | +42.2% |
| Operating profit (loss) | 9901 | -€3,055 | -€2,107 | +€948 | +31.0% |
| Financial charges | 65/66B | €77 | -€12 | -€90 | |
| Recurring financial charges | 65 | €77 | -€12 | -€90 | |
| Profit (loss) for the period before taxes | 9903 | -€3,133 | -€2,095 | +€1,038 | +33.1% |
| Profit (loss) for the period | 9904 | -€3,133 | -€2,095 | +€1,038 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,133 | -€2,095 | +€1,038 | +33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.