UIL-consult: 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.
UIL-consult
Largest movements
- Cash +€99,295
up €99,295 (+456%), from €21,798 to €121,093
mainly Other debts (+€110,000) and Current investments (+€70,000)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year +€1,819
up €1,819 (+15.4%), from €11,821 to €13,640
of which Trade receivables: +€1,441
- Tangible fixed assets -€1,499
down €1,499 (-27.8%), from €5,401 to €3,902
of which Furniture and vehicles: -€1,300
- Other debts +€110,000
new in 2025: €110,000
- Profit (loss) carried forward -€68,935
down €68,935 (-83.1%), from €82,952 to €14,017
- Tax, wage and social debts -€11,503
down €11,503 (-53.3%), from €21,585 to €10,082
- Gross operating margin -€12,476
down €12,476 (-19.3%), from €64,639 to €52,163
- Taxes -€2,041
down €2,041 (-15.2%), from €13,470 to €11,429
- Financial income +€1,883
up €1,883 (+321%), from €587 to €2,470
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 | €109,050 | €139,050 | +€30,000 | +27.5% |
| Fixed assets | 21/28 | €5,401 | €3,902 | -€1,499 | -27.8% |
| Tangible fixed assets | 22/27 | €5,401 | €3,902 | -€1,499 | -27.8% |
| Furniture and vehicles | 24 | €3,613 | €2,313 | -€1,300 | -36.0% |
| Other tangible fixed assets | 26 | €1,788 | €1,589 | -€200 | -11.2% |
| Current assets | 29/58 | €103,649 | €135,147 | +€31,499 | +30.4% |
| Amounts receivable within one year | 40/41 | €11,821 | €13,640 | +€1,819 | +15.4% |
| Trade receivables | 40 | €11,571 | €13,011 | +€1,441 | +12.5% |
| Other amounts receivable | 41 | €251 | €629 | +€378 | +151% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €21,798 | €121,093 | +€99,295 | +456% |
| Deferred charges and accrued income | 490/1 | €29 | €414 | +€385 | +1,327% |
| Total equity and liabilities | 10/49 | €109,050 | €139,050 | +€30,000 | +27.5% |
| Equity | 10/15 | €85,952 | €17,017 | -€68,935 | -80.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,952 | €14,017 | -€68,935 | -83.1% |
| Amounts payable | 17/49 | €23,098 | €122,033 | +€98,935 | +428% |
| Amounts payable within one year | 42/48 | €23,098 | €122,033 | +€98,935 | +428% |
| Financial debts | 43 | €11 | - | -€11 | |
| Other loans | 439 | €11 | - | -€11 | |
| Trade debts | 44 | €1,502 | €1,951 | +€449 | +29.9% |
| Suppliers | 440/4 | €1,502 | €1,951 | +€449 | +29.9% |
| Taxes, remuneration and social security | 45 | €21,585 | €10,082 | -€11,503 | -53.3% |
| Taxes | 450/3 | €21,585 | €10,082 | -€11,503 | -53.3% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €1,499 | +€130 | +9.5% |
| Other operating charges | 640/8 | €229 | €520 | +€291 | +127% |
| Gross operating margin | 9900 | €64,639 | €52,163 | -€12,476 | -19.3% |
| Operating profit (loss) | 9901 | €63,041 | €50,144 | -€12,897 | -20.5% |
| Financial income | 75/76B | €587 | €2,470 | +€1,883 | +321% |
| Recurring financial income | 75 | €587 | €2,470 | +€1,883 | +321% |
| Financial charges | 65/66B | €94 | €120 | +€26 | +27.9% |
| Recurring financial charges | 65 | €94 | €120 | +€26 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €63,534 | €52,494 | -€11,040 | -17.4% |
| Income taxes | 67/77 | €13,470 | €11,429 | -€2,041 | -15.2% |
| Profit (loss) for the period | 9904 | €50,064 | €41,065 | -€8,999 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,064 | €41,065 | -€8,999 | -18.0% |
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 30 October 2026 via checked.be.