Ukkepuk: 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.
Ukkepuk
Largest movements
- Cash +€51,921
up €51,921 (+50.4%), from €103,043 to €154,964
mainly Net result for the year (+€37,887) and Receivables within one year (+€21,918)
- Receivables within one year -€21,918
down €21,918 (-69.0%), from €31,761 to €9,843
of which Other amounts receivable: -€19,158
- Deferred charges and accrued income +€16,994
new in 2025: €16,994
- Tangible fixed assets -€8,260
down €8,260 (-28.0%), from €29,531 to €21,271
of which Land and buildings: -€4,311
- Other debts +€20,419
up €20,419 (+26.3%), from €77,677 to €98,095
- Profit (loss) carried forward +€8,469
up €8,469 (+32.7%), from €25,905 to €34,374
- Tax, wage and social debts +€7,652
up €7,652 (+20.4%), from €37,479 to €45,130
of which Remuneration and social security: +€7,833
- Trade debts +€2,198
up €2,198 (+172%), from €1,275 to €3,473
- Gross operating margin +€63,976
up €63,976 (+16.0%), from €400,748 to €464,724
- Staff costs +€26,607
up €26,607 (+7.1%), from €373,361 to €399,968
- Depreciation -€16,386
down €16,386 (-62.0%), from €26,424 to €10,038
- Taxes +€9,770
up €9,770 (+3,244%), from €301 to €10,071
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 | €164,335 | €203,072 | +€38,737 | +23.6% |
| Fixed assets | 21/28 | €29,531 | €21,271 | -€8,260 | -28.0% |
| Tangible fixed assets | 22/27 | €29,531 | €21,271 | -€8,260 | -28.0% |
| Land and buildings | 22 | €13,226 | €8,915 | -€4,311 | -32.6% |
| Plant, machinery and equipment | 23 | €4,960 | €3,554 | -€1,406 | -28.3% |
| Furniture and vehicles | 24 | €11,345 | €8,801 | -€2,544 | -22.4% |
| Current assets | 29/58 | €134,804 | €181,801 | +€46,997 | +34.9% |
| Amounts receivable within one year | 40/41 | €31,761 | €9,843 | -€21,918 | -69.0% |
| Trade receivables | 40 | €11,966 | €9,206 | -€2,760 | -23.1% |
| Other amounts receivable | 41 | €19,795 | €637 | -€19,158 | -96.8% |
| Cash at bank and in hand | 54/58 | €103,043 | €154,964 | +€51,921 | +50.4% |
| Deferred charges and accrued income | 490/1 | - | €16,994 | +€16,994 | |
| Total equity and liabilities | 10/49 | €164,335 | €203,072 | +€38,737 | +23.6% |
| Equity | 10/15 | €47,905 | €56,374 | +€8,469 | +17.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,905 | €34,374 | +€8,469 | +32.7% |
| Amounts payable | 17/49 | €116,430 | €146,698 | +€30,268 | +26.0% |
| Amounts payable within one year | 42/48 | €116,430 | €146,698 | +€30,268 | +26.0% |
| Trade debts | 44 | €1,275 | €3,473 | +€2,198 | +172% |
| Suppliers | 440/4 | €1,275 | €3,473 | +€2,198 | +172% |
| Taxes, remuneration and social security | 45 | €37,479 | €45,130 | +€7,652 | +20.4% |
| Taxes | 450/3 | €2,453 | €2,271 | -€182 | -7.4% |
| Remuneration and social security | 454/9 | €35,026 | €42,859 | +€7,833 | +22.4% |
| Other amounts payable | 47/48 | €77,677 | €98,095 | +€20,419 | +26.3% |
| Remuneration, social security and pensions | 62 | €373,361 | €399,968 | +€26,607 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,424 | €10,038 | -€16,386 | -62.0% |
| Other operating charges | 640/8 | €1,538 | €1,585 | +€47 | +3.1% |
| Gross operating margin | 9900 | €400,748 | €464,724 | +€63,976 | +16.0% |
| Operating profit (loss) | 9901 | -€576 | €53,133 | +€53,709 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.9% |
| Financial charges | 65/66B | €5,975 | €5,175 | -€800 | -13.4% |
| Recurring financial charges | 65 | €5,975 | €5,175 | -€800 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,541 | €47,958 | +€54,499 | |
| Income taxes | 67/77 | €301 | €10,071 | +€9,770 | +3,244% |
| Profit (loss) for the period | 9904 | -€6,842 | €37,887 | +€44,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,842 | €37,887 | +€44,729 |
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 30 October 2026 via checked.be.