UKUAJI: 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.
UKUAJI
Largest movements
- Tangible fixed assets -€11,000
down €11,000 (-28.4%), from €38,692 to €27,692
of which Furniture and vehicles: -€7,242
- Receivables within one year +€5,167
up €5,167 (+29.4%), from €17,548 to €22,715
of which Trade receivables: +€4,185
- Cash +€3,621
up €3,621 (+59.9%), from €6,046 to €9,666
mainly Depreciation (+€11,350) and Tax, wage and social debts (+€3,633)
- Deferred charges and accrued income +€2,698
up €2,698 (+68.9%), from €3,919 to €6,616
- Tax, wage and social debts +€3,633
up €3,633 (+309%), from €1,178 to €4,811
- Profit (loss) carried forward +€3,531
up €3,531 (+9.8%), from €35,911 to €39,442
- Trade debts -€3,446
down €3,446 (-47.0%), from €7,326 to €3,880
- Other debts -€3,220
no longer reported in 2025 (was €3,220)
- Gross operating margin -€10,565
down €10,565 (-37.0%), from €28,565 to €18,000
- Taxes -€8,474
down €8,474 (-97.4%), from €8,698 to €224
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 | €66,689 | €67,187 | +€498 | +0.7% |
| Fixed assets | 21/28 | €39,176 | €28,189 | -€10,987 | -28.0% |
| Tangible fixed assets | 22/27 | €38,692 | €27,692 | -€11,000 | -28.4% |
| Plant, machinery and equipment | 23 | €9,524 | €6,733 | -€2,791 | -29.3% |
| Furniture and vehicles | 24 | €22,606 | €15,364 | -€7,242 | -32.0% |
| Other tangible fixed assets | 26 | €6,561 | €5,594 | -€967 | -14.7% |
| Financial fixed assets | 28 | €484 | €497 | +€13 | +2.6% |
| Current assets | 29/58 | €27,513 | €38,998 | +€11,486 | +41.7% |
| Amounts receivable within one year | 40/41 | €17,548 | €22,715 | +€5,167 | +29.4% |
| Trade receivables | 40 | €16,142 | €20,327 | +€4,185 | +25.9% |
| Other amounts receivable | 41 | €1,407 | €2,388 | +€982 | +69.8% |
| Cash at bank and in hand | 54/58 | €6,046 | €9,666 | +€3,621 | +59.9% |
| Deferred charges and accrued income | 490/1 | €3,919 | €6,616 | +€2,698 | +68.9% |
| Total equity and liabilities | 10/49 | €66,689 | €67,187 | +€498 | +0.7% |
| Equity | 10/15 | €54,965 | €58,496 | +€3,531 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €454 | €454 | = | 0.0% |
| Distributable reserves | 133 | €454 | €454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,911 | €39,442 | +€3,531 | +9.8% |
| Amounts payable | 17/49 | €11,723 | €8,691 | -€3,033 | -25.9% |
| Amounts payable within one year | 42/48 | €11,723 | €8,691 | -€3,033 | -25.9% |
| Trade debts | 44 | €7,326 | €3,880 | -€3,446 | -47.0% |
| Suppliers | 440/4 | €7,326 | €3,880 | -€3,446 | -47.0% |
| Taxes, remuneration and social security | 45 | €1,178 | €4,811 | +€3,633 | +309% |
| Taxes | 450/3 | €1,178 | €4,811 | +€3,633 | +309% |
| Other amounts payable | 47/48 | €3,220 | - | -€3,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,115 | €11,350 | +€235 | +2.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €349 | +€349 | |
| Gross operating margin | 9900 | €28,565 | €18,000 | -€10,565 | -37.0% |
| Operating profit (loss) | 9901 | €16,945 | €5,782 | -€11,163 | -65.9% |
| Financial income | 75/76B | €255 | €27 | -€228 | -89.5% |
| Recurring financial income | 75 | €255 | €27 | -€228 | -89.5% |
| Financial charges | 65/66B | €2,016 | €2,053 | +€37 | +1.8% |
| Recurring financial charges | 65 | €2,016 | €2,053 | +€37 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €15,183 | €3,755 | -€11,428 | -75.3% |
| Income taxes | 67/77 | €8,698 | €224 | -€8,474 | -97.4% |
| Profit (loss) for the period | 9904 | €6,485 | €3,531 | -€2,954 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,485 | €3,531 | -€2,954 | -45.6% |
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 28 October 2026 via checked.be.