UIT DE PUT: 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.
UIT DE PUT
Largest movements
- Receivables within one year -€65,407
down €65,407 (-90.6%), from €72,169 to €6,763
of which Trade receivables: -€60,723
- Tangible fixed assets +€39,306
up €39,306 (+2,311%), from €1,701 to €41,007
of which Furniture and vehicles: +€32,552
- Receivables after one year +€6,753
up €6,753 (+4.5%), from €148,905 to €155,658
- Deferred charges and accrued income +€3,373
up €3,373 (+155%), from €2,174 to €5,548
- Profit (loss) carried forward -€20,678
down €20,678 (-29.1%), from -€71,149 to -€91,827
- Other debts +€6,532
up €6,532 (+3.3%), from €196,331 to €202,863
- Tax, wage and social debts -€2,941
down €2,941 (-100%), from €2,941 to €0
- Gross operating margin -€27,881
down €27,881, from €11,795 to -€16,086
- Taxes +€2,603
up €2,603, from €0 to €2,603
- Financial income +€1,261
up €1,261 (+6,594%), from €19 to €1,280
- Other operating charges -€712
down €712 (-27.2%), from €2,622 to €1,910
- Financial charges -€593
down €593 (-74.1%), from €801 to €208
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 | €234,235 | €218,964 | -€15,271 | -6.5% |
| Fixed assets | 21/28 | €7,098 | €46,404 | +€39,306 | +554% |
| Tangible fixed assets | 22/27 | €1,701 | €41,007 | +€39,306 | +2,311% |
| Land and buildings | 22 | €1,334 | €6,307 | +€4,973 | +373% |
| Plant, machinery and equipment | 23 | €367 | €2,148 | +€1,781 | +485% |
| Furniture and vehicles | 24 | €0 | €32,552 | +€32,552 | |
| Financial fixed assets | 28 | €5,397 | €5,397 | = | 0.0% |
| Current assets | 29/58 | €227,137 | €172,560 | -€54,577 | -24.0% |
| Amounts receivable after more than one year | 29 | €148,905 | €155,658 | +€6,753 | +4.5% |
| Other amounts receivable | 291 | €148,905 | €155,658 | +€6,753 | +4.5% |
| Amounts receivable within one year | 40/41 | €72,169 | €6,763 | -€65,407 | -90.6% |
| Trade receivables | 40 | €61,262 | €539 | -€60,723 | -99.1% |
| Other amounts receivable | 41 | €10,907 | €6,224 | -€4,684 | -42.9% |
| Cash at bank and in hand | 54/58 | €3,888 | €4,591 | +€703 | +18.1% |
| Deferred charges and accrued income | 490/1 | €2,174 | €5,548 | +€3,373 | +155% |
| Total equity and liabilities | 10/49 | €234,235 | €218,964 | -€15,271 | -6.5% |
| Equity | 10/15 | €29,002 | €8,324 | -€20,678 | -71.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €151 | €151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €151 | €151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €151 | €151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,149 | -€91,827 | -€20,678 | -29.1% |
| Amounts payable | 17/49 | €205,233 | €210,639 | +€5,407 | +2.6% |
| Amounts payable within one year | 42/48 | €205,233 | €210,639 | +€5,407 | +2.6% |
| Financial debts | 43 | €190 | €251 | +€61 | +32.3% |
| Credit institutions | 430/8 | €190 | €251 | +€61 | +32.3% |
| Trade debts | 44 | €5,771 | €7,526 | +€1,755 | +30.4% |
| Suppliers | 440/4 | €5,771 | €7,526 | +€1,755 | +30.4% |
| Taxes, remuneration and social security | 45 | €2,941 | €0 | -€2,941 | -100% |
| Taxes | 450/3 | €2,941 | €0 | -€2,941 | -100% |
| Other amounts payable | 47/48 | €196,331 | €202,863 | +€6,532 | +3.3% |
| Remuneration, social security and pensions | 62 | €270 | €0 | -€270 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €1,152 | +€131 | +12.8% |
| Other operating charges | 640/8 | €2,622 | €1,910 | -€712 | -27.2% |
| Non-recurring operating charges | 66A | €4,093 | €0 | -€4,093 | -100% |
| Gross operating margin | 9900 | €11,795 | -€16,086 | -€27,881 | |
| Operating profit (loss) | 9901 | €3,788 | -€19,148 | -€22,936 | |
| Financial income | 75/76B | €19 | €1,280 | +€1,261 | +6,594% |
| Recurring financial income | 75 | €19 | €1,280 | +€1,261 | +6,594% |
| Financial charges | 65/66B | €801 | €208 | -€593 | -74.1% |
| Recurring financial charges | 65 | €801 | €208 | -€593 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €3,007 | -€18,075 | -€21,082 | |
| Income taxes | 67/77 | €0 | €2,603 | +€2,603 | |
| Profit (loss) for the period | 9904 | €3,007 | -€20,678 | -€23,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,007 | -€20,678 | -€23,685 |
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 18 October 2026 via checked.be.