UHUT: 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.
UHUT
Largest movements
- Receivables within one year +€32,814
up €32,814 (+36.6%), from €89,772 to €122,585
of which Other amounts receivable: +€42,846
- Tangible fixed assets -€15,623
down €15,623 (-29.4%), from €53,139 to €37,517
of which Furniture and vehicles: -€15,289
- Intangible fixed assets -€5,000
down €5,000 (-36.4%), from €13,750 to €8,750
- Deferred charges and accrued income -€3,273
down €3,273 (-84.3%), from €3,884 to €611
- Stocks and contracts -€2,682
down €2,682 (-62.0%), from €4,323 to €1,641
- Debts after one year -€13,963
down €13,963 (-38.1%), from €36,693 to €22,729
- Reserves +€9,420
up €9,420 (+14.9%), from €63,198 to €72,618
of which Distributable reserves: +€9,420
- Tax, wage and social debts +€3,955
up €3,955 (+11.0%), from €35,921 to €39,876
of which Remuneration and social security: +€2,776
- Accrued charges and deferred income +€3,350
new in 2025: €3,350
- Gross operating margin -€8,226
down €8,226 (-6.6%), from €124,226 to €116,001
- Staff costs -€5,957
down €5,957 (-7.6%), from €77,882 to €71,926
- Financial income +€2,309
up €2,309 (+744767.7%), from €0 to €2,309
- Depreciation -€2,101
down €2,101 (-9.2%), from €22,724 to €20,623
- Financial charges -€1,458
down €1,458 (-33.7%), from €4,326 to €2,868
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 | €167,494 | €171,138 | +€3,644 | +2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €66,889 | €46,266 | -€20,623 | -30.8% |
| Intangible fixed assets | 21 | €13,750 | €8,750 | -€5,000 | -36.4% |
| Tangible fixed assets | 22/27 | €53,139 | €37,517 | -€15,623 | -29.4% |
| Plant, machinery and equipment | 23 | €662 | €328 | -€334 | -50.4% |
| Furniture and vehicles | 24 | €52,477 | €37,188 | -€15,289 | -29.1% |
| Current assets | 29/58 | €100,605 | €124,871 | +€24,267 | +24.1% |
| Stocks and contracts in progress | 3 | €4,323 | €1,641 | -€2,682 | -62.0% |
| Stocks | 30/36 | €4,323 | €1,641 | -€2,682 | -62.0% |
| Amounts receivable within one year | 40/41 | €89,772 | €122,585 | +€32,814 | +36.6% |
| Trade receivables | 40 | €17,731 | €7,699 | -€10,033 | -56.6% |
| Other amounts receivable | 41 | €72,040 | €114,887 | +€42,846 | +59.5% |
| Cash at bank and in hand | 54/58 | €2,626 | €34 | -€2,592 | -98.7% |
| Deferred charges and accrued income | 490/1 | €3,884 | €611 | -€3,273 | -84.3% |
| Total equity and liabilities | 10/49 | €167,494 | €171,138 | +€3,644 | +2.2% |
| Equity | 10/15 | €81,798 | €91,218 | +€9,420 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,198 | €72,618 | +€9,420 | +14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,338 | €70,758 | +€9,420 | +15.4% |
| Amounts payable | 17/49 | €85,696 | €79,919 | -€5,776 | -6.7% |
| Amounts payable after more than one year | 17 | €36,693 | €22,729 | -€13,963 | -38.1% |
| Financial debts | 170/4 | €36,693 | €22,729 | -€13,963 | -38.1% |
| Amounts payable within one year | 42/48 | €49,003 | €53,840 | +€4,837 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €13,082 | €13,963 | +€882 | +6.7% |
| Taxes, remuneration and social security | 45 | €35,921 | €39,876 | +€3,955 | +11.0% |
| Taxes | 450/3 | €33,110 | €34,289 | +€1,179 | +3.6% |
| Remuneration and social security | 454/9 | €2,811 | €5,587 | +€2,776 | +98.8% |
| Accrued charges and deferred income | 492/3 | - | €3,350 | +€3,350 | |
| Remuneration, social security and pensions | 62 | €77,882 | €71,926 | -€5,957 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,724 | €20,623 | -€2,101 | -9.2% |
| Other operating charges | 640/8 | €3,474 | €3,669 | +€195 | +5.6% |
| Gross operating margin | 9900 | €124,226 | €116,001 | -€8,226 | -6.6% |
| Operating profit (loss) | 9901 | €20,146 | €19,784 | -€362 | -1.8% |
| Financial income | 75/76B | €0 | €2,309 | +€2,309 | +744767.7% |
| Recurring financial income | 75 | €0 | €2,309 | +€2,309 | +744767.7% |
| Financial charges | 65/66B | €4,326 | €2,868 | -€1,458 | -33.7% |
| Recurring financial charges | 65 | €4,326 | €2,868 | -€1,458 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €15,820 | €19,225 | +€3,405 | +21.5% |
| Income taxes | 67/77 | €8,438 | €9,804 | +€1,367 | +16.2% |
| Profit (loss) for the period | 9904 | €7,382 | €9,420 | +€2,038 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,382 | €9,420 | +€2,038 | +27.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.