UNCAS: 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.
UNCAS
Largest movements
- Cash -€66,087
down €66,087 (-84.3%), from €78,375 to €12,288
mainly Contributions, distributions and other (-€52,000) and Tax, wage and social debts (-€6,861)
- Reserves -€52,000
down €52,000 (-57.1%), from €91,000 to €39,000
- Tax, wage and social debts -€6,861
down €6,861 (-100.0%), from €6,861 to €0
- Profit (loss) carried forward -€6,704
down €6,704 (-35.0%), from -€19,149 to -€25,853
- Gross operating margin +€13,067
up €13,067 (+67.6%), from -€19,321 to -€6,254
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 | €80,853 | €14,864 | -€65,988 | -81.6% |
| Current assets | 29/58 | €80,853 | €14,864 | -€65,988 | -81.6% |
| Amounts receivable within one year | 40/41 | €2,477 | €2,576 | +€99 | +4.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,477 | €2,576 | +€99 | +4.0% |
| Cash at bank and in hand | 54/58 | €78,375 | €12,288 | -€66,087 | -84.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €80,853 | €14,864 | -€65,988 | -81.6% |
| Equity | 10/15 | €72,851 | €14,147 | -€58,704 | -80.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €91,000 | €39,000 | -€52,000 | -57.1% |
| Distributable reserves | 133 | €91,000 | €39,000 | -€52,000 | -57.1% |
| Profit (loss) carried forward | 14 | -€19,149 | -€25,853 | -€6,704 | -35.0% |
| Amounts payable | 17/49 | €8,001 | €718 | -€7,284 | -91.0% |
| Amounts payable within one year | 42/48 | €7,351 | €68 | -€7,284 | -99.1% |
| Trade debts | 44 | €490 | €68 | -€423 | -86.2% |
| Suppliers | 440/4 | €490 | €68 | -€423 | -86.2% |
| Taxes, remuneration and social security | 45 | €6,861 | €0 | -€6,861 | -100.0% |
| Taxes | 450/3 | €6,861 | €0 | -€6,861 | -100.0% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Other operating charges | 640/8 | €477 | €500 | +€23 | +4.9% |
| Gross operating margin | 9900 | -€19,321 | -€6,254 | +€13,067 | +67.6% |
| Operating profit (loss) | 9901 | -€19,798 | -€6,754 | +€13,044 | +65.9% |
| Financial income | 75/76B | €124 | €119 | -€5 | -3.7% |
| Recurring financial income | 75 | €124 | €119 | -€5 | -3.7% |
| Financial charges | 65/66B | €82 | €70 | -€12 | -14.8% |
| Recurring financial charges | 65 | €82 | €70 | -€12 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,756 | -€6,704 | +€13,051 | +66.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,756 | -€6,704 | +€13,051 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,756 | -€6,704 | +€13,051 | +66.1% |
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 11 October 2026 via checked.be.