UKIYO: what changed
Two fiscal 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.
UKIYO
Largest movements
- Cash +€42,168
up €42,168 (+57.8%), from €72,911 to €115,079
mainly Net result for the year (+€49,569) and Depreciation (+€10,383)
- Receivables within one year +€14,198
up €14,198 (+150.4%), from €9,438 to €23,636
of which Trade receivables: +€9,198
- Tangible fixed assets -€10,383
down €10,383 (-88.0%), from €11,804 to €1,420
- Reserves +€103,634
new in 2025: €103,634
- Profit (loss) carried forward -€54,898
no longer reported in 2025 (was €54,898)
- Current portion of long-term debt -€9,425
no longer reported in 2025 (was €9,425)
- Tax, wage and social debts +€6,273
up €6,273 (+36.3%), from €17,282 to €23,555
- Gross operating margin +€14,766
up €14,766 (+23.3%), from €63,348 to €78,114
- Taxes +€3,193
up €3,193 (+27.8%), from €11,471 to €14,664
- Other operating charges -€1,135
down €1,135 (-46.3%), from €2,455 to €1,319
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.
Cash bridge derived
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 | €94,712 | €140,135 | +€45,423 | +48.0% |
| Fixed assets | 21/28 | €11,804 | €1,420 | -€10,383 | -88.0% |
| Tangible fixed assets | 22/27 | €11,804 | €1,420 | -€10,383 | -88.0% |
| Furniture and vehicles | 24 | €11,804 | €1,420 | -€10,383 | -88.0% |
| Current assets | 29/58 | €82,908 | €138,715 | +€55,806 | +67.3% |
| Amounts receivable within one year | 40/41 | €9,438 | €23,636 | +€14,198 | +150.4% |
| Trade receivables | 40 | €9,438 | €18,636 | +€9,198 | +97.5% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €72,911 | €115,079 | +€42,168 | +57.8% |
| Deferred charges and accrued income | 490/1 | €560 | - | -€560 | |
| Total equity and liabilities | 10/49 | €94,712 | €140,135 | +€45,423 | +48.0% |
| Equity | 10/15 | €59,898 | €108,634 | +€48,736 | +81.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €103,634 | +€103,634 | |
| Distributable reserves | 133 | - | €103,634 | +€103,634 | |
| Profit (loss) carried forward | 14 | €54,898 | - | -€54,898 | |
| Amounts payable | 17/49 | €34,814 | €31,501 | -€3,313 | -9.5% |
| Amounts payable within one year | 42/48 | €34,814 | €31,501 | -€3,313 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €9,425 | - | -€9,425 | |
| Trade debts | 44 | €100 | €260 | +€160 | +160.6% |
| Suppliers | 440/4 | €100 | €260 | +€160 | +160.6% |
| Taxes, remuneration and social security | 45 | €17,282 | €23,555 | +€6,273 | +36.3% |
| Taxes | 450/3 | €17,282 | €23,555 | +€6,273 | +36.3% |
| Other amounts payable | 47/48 | €8,007 | €7,686 | -€321 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,187 | €10,383 | +€196 | +1.9% |
| Other operating charges | 640/8 | €2,455 | €1,319 | -€1,135 | -46.3% |
| Gross operating margin | 9900 | €63,348 | €78,114 | +€14,766 | +23.3% |
| Operating profit (loss) | 9901 | €50,706 | €66,412 | +€15,705 | +31.0% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Financial charges | 65/66B | €2,035 | €2,178 | +€143 | +7.0% |
| Recurring financial charges | 65 | €2,035 | €2,178 | +€143 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €48,831 | €64,234 | +€15,402 | +31.5% |
| Income taxes | 67/77 | €11,471 | €14,664 | +€3,193 | +27.8% |
| Profit (loss) for the period | 9904 | €37,360 | €49,569 | +€12,210 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,360 | €49,569 | +€12,210 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.