UKLS: 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.
UKLS
Largest movements
- Cash +€4,120
up €4,120 (+303.8%), from €1,356 to €5,476
mainly Net result for the year (+€8,311) and Depreciation (+€1,226)
- Receivables within one year +€3,027
up €3,027 (+22.1%), from €13,671 to €16,698
of which Trade receivables: +€2,432
- Tangible fixed assets -€1,226
down €1,226 (-62.6%), from €1,959 to €733
of which Furniture and vehicles: -€950
- Profit (loss) carried forward +€8,310
up €8,310 (+33.1%), from -€25,080 to -€16,770
- Other debts -€1,760
down €1,760 (-89.2%), from €1,972 to €212
- Trade debts -€1,632
down €1,632 (-4.7%), from €34,390 to €32,758
- Tax, wage and social debts +€1,003
up €1,003 (+37.1%), from €2,704 to €3,707
- Gross operating margin +€13,705
up €13,705, from -€3,981 to €9,724
- Other operating charges -€569
no longer reported in 2025 (was €569)
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 | €16,986 | €22,907 | +€5,921 | +34.9% |
| Fixed assets | 21/28 | €1,959 | €733 | -€1,226 | -62.6% |
| Tangible fixed assets | 22/27 | €1,959 | €733 | -€1,226 | -62.6% |
| Plant, machinery and equipment | 23 | €753 | €477 | -€276 | -36.7% |
| Furniture and vehicles | 24 | €1,206 | €256 | -€950 | -78.8% |
| Current assets | 29/58 | €15,027 | €22,174 | +€7,147 | +47.6% |
| Amounts receivable within one year | 40/41 | €13,671 | €16,698 | +€3,027 | +22.1% |
| Trade receivables | 40 | €9,221 | €11,653 | +€2,432 | +26.4% |
| Other amounts receivable | 41 | €4,450 | €5,045 | +€595 | +13.4% |
| Cash at bank and in hand | 54/58 | €1,356 | €5,476 | +€4,120 | +303.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €16,986 | €22,907 | +€5,921 | +34.9% |
| Equity | 10/15 | -€22,080 | -€13,770 | +€8,310 | +37.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,080 | -€16,770 | +€8,310 | +33.1% |
| Amounts payable | 17/49 | €39,066 | €36,677 | -€2,389 | -6.1% |
| Amounts payable within one year | 42/48 | €39,066 | €36,677 | -€2,389 | -6.1% |
| Trade debts | 44 | €34,390 | €32,758 | -€1,632 | -4.7% |
| Suppliers | 440/4 | €34,390 | €32,758 | -€1,632 | -4.7% |
| Taxes, remuneration and social security | 45 | €2,704 | €3,707 | +€1,003 | +37.1% |
| Taxes | 450/3 | €2,704 | €3,707 | +€1,003 | +37.1% |
| Other amounts payable | 47/48 | €1,972 | €212 | -€1,760 | -89.2% |
| Remuneration, social security and pensions | 62 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €1,226 | = | 0.0% |
| Other operating charges | 640/8 | €569 | - | -€569 | |
| Gross operating margin | 9900 | -€3,981 | €9,724 | +€13,705 | |
| Operating profit (loss) | 9901 | -€5,844 | €8,498 | +€14,342 | |
| Financial charges | 65/66B | €258 | €187 | -€71 | -27.5% |
| Recurring financial charges | 65 | €258 | €187 | -€71 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,102 | €8,311 | +€14,413 | |
| Profit (loss) for the period | 9904 | -€6,102 | €8,311 | +€14,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,102 | €8,311 | +€14,413 |
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 5 October 2026 via checked.be.