UIT LIEFDE: 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 LIEFDE
Largest movements
- Current investments +€332,475
up €332,475 (+78.1%), from €425,503 to €757,978
- Cash -€168,869
down €168,869 (-53.7%), from €314,593 to €145,724
mainly Current investments (-€332,475) and Investment in fixed assets (net) (-€21,524)
- Receivables within one year -€120,470
down €120,470 (-70.0%), from €172,192 to €51,722
of which Other amounts receivable: -€92,751
- Reserves +€69,703
up €69,703 (+25.6%), from €272,416 to €342,119
of which Distributable reserves: +€62,670
- Trade debts -€16,235
down €16,235 (-68.1%), from €23,849 to €7,615
- Profit (loss) carried forward -€15,000
down €15,000 (-2.0%), from €737,086 to €722,086
- Financial income +€31,561
up €31,561 (+123%), from €25,672 to €57,233
of which Financial income: +€34,644
- Depreciation +€23,213
up €23,213 (+526%), from €4,413 to €27,626
- Gross operating margin +€19,547
up €19,547 (+53.0%), from €36,884 to €56,431
- Taxes +€2,735
up €2,735 (+25.1%), from €10,911 to €13,646
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 | €1,062,893 | €1,099,194 | +€36,300 | +3.4% |
| Fixed assets | 21/28 | €143,149 | €137,047 | -€6,102 | -4.3% |
| Tangible fixed assets | 22/27 | €141,624 | €135,522 | -€6,102 | -4.3% |
| Plant, machinery and equipment | 23 | €6,662 | €5,925 | -€737 | -11.1% |
| Furniture and vehicles | 24 | €134,963 | €129,598 | -€5,365 | -4.0% |
| Financial fixed assets | 28 | €1,525 | €1,525 | = | 0.0% |
| Current assets | 29/58 | €919,744 | €962,146 | +€42,402 | +4.6% |
| Amounts receivable within one year | 40/41 | €172,192 | €51,722 | -€120,470 | -70.0% |
| Trade receivables | 40 | €56,165 | €28,445 | -€27,719 | -49.4% |
| Other amounts receivable | 41 | €116,027 | €23,276 | -€92,751 | -79.9% |
| Current investments | 50/53 | €425,503 | €757,978 | +€332,475 | +78.1% |
| Cash at bank and in hand | 54/58 | €314,593 | €145,724 | -€168,869 | -53.7% |
| Deferred charges and accrued income | 490/1 | €7,456 | €6,722 | -€734 | -9.8% |
| Total equity and liabilities | 10/49 | €1,062,893 | €1,099,194 | +€36,300 | +3.4% |
| Equity | 10/15 | €1,016,052 | €1,070,754 | +€54,703 | +5.4% |
| Contributions | 10/11 | €6,549 | €6,549 | = | 0.0% |
| Reserves | 13 | €272,416 | €342,119 | +€69,703 | +25.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,071 | €42,104 | +€7,033 | +20.1% |
| Distributable reserves | 133 | €235,486 | €298,156 | +€62,670 | +26.6% |
| Profit (loss) carried forward | 14 | €737,086 | €722,086 | -€15,000 | -2.0% |
| Amounts payable | 17/49 | €46,842 | €28,439 | -€18,402 | -39.3% |
| Amounts payable within one year | 42/48 | €46,842 | €22,651 | -€24,190 | -51.6% |
| Trade debts | 44 | €23,849 | €7,615 | -€16,235 | -68.1% |
| Suppliers | 440/4 | €23,849 | €7,615 | -€16,235 | -68.1% |
| Advances received on contracts in progress | 46 | €3,630 | - | -€3,630 | |
| Taxes, remuneration and social security | 45 | €4,362 | €37 | -€4,326 | -99.2% |
| Taxes | 450/3 | €2,687 | €37 | -€2,651 | -98.6% |
| Remuneration and social security | 454/9 | €1,675 | - | -€1,675 | |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5,788 | +€5,788 | |
| Non-recurring operating income | 76A | €16,529 | - | -€16,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €27,626 | +€23,213 | +526% |
| Other operating charges | 640/8 | €1,856 | €1,913 | +€57 | +3.1% |
| Gross operating margin | 9900 | €36,884 | €56,431 | +€19,547 | +53.0% |
| Operating profit (loss) | 9901 | €30,615 | €26,892 | -€3,723 | -12.2% |
| Financial income | 75/76B | €25,672 | €57,233 | +€31,561 | +123% |
| Recurring financial income | 75 | €22,589 | €57,233 | +€34,644 | +153% |
| Non-recurring financial income | 76B | €3,083 | - | -€3,083 | |
| Financial charges | 65/66B | €281 | €776 | +€495 | +176% |
| Recurring financial charges | 65 | €281 | €776 | +€495 | +176% |
| Profit (loss) for the period before taxes | 9903 | €56,006 | €83,349 | +€27,343 | +48.8% |
| Income taxes | 67/77 | €10,911 | €13,646 | +€2,735 | +25.1% |
| Profit (loss) for the period | 9904 | €45,095 | €69,703 | +€24,607 | +54.6% |
| Transfer from tax-exempt reserves | 789 | €42,100 | - | -€42,100 | |
| Transfer to tax-exempt reserves | 689 | €15,048 | €7,033 | -€8,015 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,148 | €62,670 | -€9,478 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.