Uilenspel: 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.
Uilenspel
Largest movements
- Receivables within one year -€18,038
down €18,038 (-31.6%), from €57,068 to €39,030
of which Other amounts receivable: -€18,839
- Cash -€9,491
down €9,491 (-3.9%), from €243,359 to €233,868
mainly Accrued charges and deferred income (-€38,441) and Tax, wage and social debts (-€5,706)
- Accrued charges and deferred income -€38,441
down €38,441 (-40.9%), from €94,083 to €55,642
- Reserves +€10,000
up €10,000 (+12.5%), from €80,000 to €90,000
- Profit (loss) carried forward +€5,816
up €5,816 (+10.5%), from €55,508 to €61,323
- Tax, wage and social debts -€5,706
down €5,706 (-7.6%), from €74,653 to €68,947
- Staff costs +€42,535
up €42,535 (+5.8%), from €735,155 to €777,689
- Gross operating margin +€36,252
up €36,252 (+4.8%), from €759,440 to €795,692
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 | €310,588 | €280,180 | -€30,408 | -9.8% |
| Fixed assets | 21/28 | €8,794 | €6,219 | -€2,575 | -29.3% |
| Tangible fixed assets | 22/27 | €8,498 | €5,922 | -€2,576 | -30.3% |
| Plant, machinery and equipment | 23 | €853 | €293 | -€560 | -65.6% |
| Furniture and vehicles | 24 | €7,645 | €5,629 | -€2,016 | -26.4% |
| Financial fixed assets | 28 | €295 | €297 | +€1 | +0.5% |
| Current assets | 29/58 | €301,795 | €273,961 | -€27,833 | -9.2% |
| Amounts receivable within one year | 40/41 | €57,068 | €39,030 | -€18,038 | -31.6% |
| Trade receivables | 40 | €1,210 | €2,012 | +€802 | +66.3% |
| Other amounts receivable | 41 | €55,858 | €37,019 | -€18,839 | -33.7% |
| Cash at bank and in hand | 54/58 | €243,359 | €233,868 | -€9,491 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,063 | -€305 | -22.3% |
| Total equity and liabilities | 10/49 | €310,588 | €280,180 | -€30,408 | -9.8% |
| Equity | 10/15 | €135,508 | €151,323 | +€15,816 | +11.7% |
| Reserves | 13 | €80,000 | €90,000 | +€10,000 | +12.5% |
| Profit (loss) carried forward | 14 | €55,508 | €61,323 | +€5,816 | +10.5% |
| Amounts payable | 17/49 | €175,081 | €128,857 | -€46,224 | -26.4% |
| Amounts payable within one year | 42/48 | €80,998 | €73,215 | -€7,783 | -9.6% |
| Trade debts | 44 | €6,344 | €4,268 | -€2,077 | -32.7% |
| Suppliers | 440/4 | €6,344 | €4,268 | -€2,077 | -32.7% |
| Taxes, remuneration and social security | 45 | €74,653 | €68,947 | -€5,706 | -7.6% |
| Remuneration and social security | 454/9 | €74,653 | €68,947 | -€5,706 | -7.6% |
| Accrued charges and deferred income | 492/3 | €94,083 | €55,642 | -€38,441 | -40.9% |
| Remuneration, social security and pensions | 62 | €735,155 | €777,689 | +€42,535 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,960 | €1,529 | -€1,430 | -48.3% |
| Other operating charges | 640/8 | €185 | €244 | +€59 | +31.6% |
| Non-recurring operating charges | 66A | - | €453 | +€453 | |
| Gross operating margin | 9900 | €759,440 | €795,692 | +€36,252 | +4.8% |
| Operating profit (loss) | 9901 | €21,140 | €15,777 | -€5,364 | -25.4% |
| Financial income | 75/76B | €978 | €1,170 | +€192 | +19.6% |
| Recurring financial income | 75 | €978 | €1,170 | +€192 | +19.6% |
| Financial charges | 65/66B | €1,051 | €1,131 | +€80 | +7.6% |
| Recurring financial charges | 65 | €1,051 | €1,131 | +€80 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €21,068 | €15,816 | -€5,252 | -24.9% |
| Profit (loss) for the period | 9904 | €21,068 | €15,816 | -€5,252 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,068 | €15,816 | -€5,252 | -24.9% |
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 26 October 2026 via checked.be.