ULLA: 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.
ULLA
Largest movements
- Stocks and contracts -€4,218
down €4,218 (-14.6%), from €28,980 to €24,762
- Cash -€3,307
down €3,307 (-28.1%), from €11,768 to €8,461
mainly Net result for the year (-€4,319) and Tax, wage and social debts (-€1,961)
- Tangible fixed assets -€542
down €542 (-40.9%), from €1,325 to €783
- Profit (loss) carried forward -€4,319
down €4,319 (-41.2%), from €10,477 to €6,157
- Tax, wage and social debts -€1,961
down €1,961 (-55.2%), from €3,551 to €1,589
of which Taxes: -€1,648
- Trade debts -€1,101
down €1,101 (-49.7%), from €2,215 to €1,113
- Other debts -€538
down €538 (-4.7%), from €11,399 to €10,861
- Gross operating margin -€10,836
down €10,836, from €7,659 to -€3,177
- Taxes -€1,629
no longer reported in 2025 (was €1,629)
- Financial income -€682
down €682 (-81.3%), from €839 to €157
- Other operating charges +€391
up €391 (+278.2%), from €141 to €531
- Depreciation +€270
up €270 (+98.9%), from €273 to €542
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 | €42,381 | €34,621 | -€7,760 | -18.3% |
| Fixed assets | 21/28 | €1,325 | €783 | -€542 | -40.9% |
| Tangible fixed assets | 22/27 | €1,325 | €783 | -€542 | -40.9% |
| Furniture and vehicles | 24 | €1,325 | €783 | -€542 | -40.9% |
| Current assets | 29/58 | €41,056 | €33,839 | -€7,218 | -17.6% |
| Stocks and contracts in progress | 3 | €28,980 | €24,762 | -€4,218 | -14.6% |
| Stocks | 30/36 | €28,980 | €24,762 | -€4,218 | -14.6% |
| Amounts receivable within one year | 40/41 | €308 | €615 | +€307 | +99.5% |
| Trade receivables | 40 | - | €615 | +€615 | |
| Other amounts receivable | 41 | €308 | - | -€308 | |
| Cash at bank and in hand | 54/58 | €11,768 | €8,461 | -€3,307 | -28.1% |
| Total equity and liabilities | 10/49 | €42,381 | €34,621 | -€7,760 | -18.3% |
| Equity | 10/15 | €25,217 | €20,897 | -€4,319 | -17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,740 | €9,740 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,740 | €9,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,477 | €6,157 | -€4,319 | -41.2% |
| Amounts payable | 17/49 | €17,165 | €13,724 | -€3,441 | -20.0% |
| Amounts payable within one year | 42/48 | €17,165 | €13,564 | -€3,601 | -21.0% |
| Trade debts | 44 | €2,215 | €1,113 | -€1,101 | -49.7% |
| Suppliers | 440/4 | €2,215 | €1,113 | -€1,101 | -49.7% |
| Taxes, remuneration and social security | 45 | €3,551 | €1,589 | -€1,961 | -55.2% |
| Taxes | 450/3 | €3,084 | €1,436 | -€1,648 | -53.4% |
| Remuneration and social security | 454/9 | €466 | €153 | -€313 | -67.2% |
| Other amounts payable | 47/48 | €11,399 | €10,861 | -€538 | -4.7% |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Non-recurring operating income | 76A | €6,166 | - | -€6,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €273 | €542 | +€270 | +98.9% |
| Other operating charges | 640/8 | €141 | €531 | +€391 | +278.2% |
| Gross operating margin | 9900 | €7,659 | -€3,177 | -€10,836 | |
| Operating profit (loss) | 9901 | €7,246 | -€4,251 | -€11,497 | |
| Financial income | 75/76B | €839 | €157 | -€682 | -81.3% |
| Recurring financial income | 75 | €839 | €157 | -€682 | -81.3% |
| Financial charges | 65/66B | €418 | €225 | -€193 | -46.1% |
| Recurring financial charges | 65 | €418 | €225 | -€193 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €7,667 | -€4,319 | -€11,987 | |
| Income taxes | 67/77 | €1,629 | - | -€1,629 | |
| Profit (loss) for the period | 9904 | €6,038 | -€4,319 | -€10,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,038 | -€4,319 | -€10,357 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.