UK Accounting: 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.
UK Accounting
Largest movements
- Receivables within one year -€4,746
down €4,746 (-57.1%), from €8,318 to €3,572
of which Other amounts receivable: -€3,891
- Tangible fixed assets -€502
down €502 (-52.4%), from €958 to €456
- Tax, wage and social debts -€3,377
down €3,377 (-98.5%), from €3,428 to €51
- Trade debts -€1,396
no longer reported in 2025 (was €1,396)
- Profit (loss) carried forward -€589
down €589 (-9.4%), from €6,264 to €5,674
- Gross operating margin +€5,513
up €5,513, from -€5,006 to €507
- Other operating charges +€523
new in 2025: €523
- Taxes -€51
no longer reported in 2025 (was €51)
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 | €11,588 | €6,225 | -€5,363 | -46.3% |
| Fixed assets | 21/28 | €3,118 | €2,616 | -€502 | -16.1% |
| Tangible fixed assets | 22/27 | €958 | €456 | -€502 | -52.4% |
| Furniture and vehicles | 24 | €958 | €456 | -€502 | -52.4% |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €8,470 | €3,609 | -€4,861 | -57.4% |
| Amounts receivable within one year | 40/41 | €8,318 | €3,572 | -€4,746 | -57.1% |
| Trade receivables | 40 | €994 | €139 | -€855 | -86.0% |
| Other amounts receivable | 41 | €7,324 | €3,433 | -€3,891 | -53.1% |
| Cash at bank and in hand | 54/58 | €152 | €37 | -€115 | -75.8% |
| Total equity and liabilities | 10/49 | €11,588 | €6,225 | -€5,363 | -46.3% |
| Equity | 10/15 | €6,764 | €6,174 | -€589 | -8.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,264 | €5,674 | -€589 | -9.4% |
| Amounts payable | 17/49 | €4,824 | €51 | -€4,773 | -98.9% |
| Amounts payable within one year | 42/48 | €4,824 | €51 | -€4,773 | -98.9% |
| Trade debts | 44 | €1,396 | - | -€1,396 | |
| Suppliers | 440/4 | €1,396 | - | -€1,396 | |
| Taxes, remuneration and social security | 45 | €3,428 | €51 | -€3,377 | -98.5% |
| Taxes | 450/3 | €3,428 | €51 | -€3,377 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €502 | = | 0.0% |
| Other operating charges | 640/8 | - | €523 | +€523 | |
| Gross operating margin | 9900 | -€5,006 | €507 | +€5,513 | |
| Operating profit (loss) | 9901 | -€5,507 | -€517 | +€4,990 | +90.6% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.3% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,580 | -€589 | +€4,990 | +89.4% |
| Income taxes | 67/77 | €51 | - | -€51 | |
| Profit (loss) for the period | 9904 | -€5,631 | -€589 | +€5,041 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,631 | -€589 | +€5,041 | +89.5% |
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 19 October 2026 via checked.be.