Uncle Ben: 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.
Uncle Ben
Largest movements
- Tangible fixed assets -€2,262
down €2,262 (-49.5%), from €4,574 to €2,312
of which Furniture and vehicles: -€2,167
- Receivables within one year -€657
down €657 (-75.5%), from €870 to €213
- Cash +€108
up €108 (+26.1%), from €412 to €520
mainly Depreciation (+€2,262) and Other debts (+€1,002)
- Deferred charges and accrued income +€83
up €83 (+64.3%), from €129 to €212
- Reserves -€3,485
no longer reported in 2025 (was €3,485)
- Other debts +€1,002
up €1,002 (+116522.1%), from €1 to €1,003
- Profit (loss) carried forward -€446
new in 2025: -€446
- Trade debts +€200
new in 2025: €200
- Gross operating margin -€3,199
down €3,199, from €2,196 to -€1,003
- Depreciation -€1,317
down €1,317 (-36.8%), from €3,579 to €2,262
- Other operating charges +€244
up €244 (+92.6%), from €264 to €508
- Financial charges +€119
up €119 (+309.9%), from €38 to €158
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 | €5,986 | €3,257 | -€2,728 | -45.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,574 | €2,312 | -€2,262 | -49.5% |
| Tangible fixed assets | 22/27 | €4,574 | €2,312 | -€2,262 | -49.5% |
| Plant, machinery and equipment | 23 | €211 | €115 | -€95 | -45.2% |
| Furniture and vehicles | 24 | €4,363 | €2,196 | -€2,167 | -49.7% |
| Current assets | 29/58 | €1,412 | €945 | -€466 | -33.0% |
| Amounts receivable within one year | 40/41 | €870 | €213 | -€657 | -75.5% |
| Other amounts receivable | 41 | €870 | €213 | -€657 | -75.5% |
| Cash at bank and in hand | 54/58 | €412 | €520 | +€108 | +26.1% |
| Deferred charges and accrued income | 490/1 | €129 | €212 | +€83 | +64.3% |
| Total equity and liabilities | 10/49 | €5,986 | €3,257 | -€2,728 | -45.6% |
| Equity | 10/15 | €5,985 | €2,054 | -€3,930 | -65.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,485 | - | -€3,485 | |
| Distributable reserves | 133 | €3,485 | - | -€3,485 | |
| Profit (loss) carried forward | 14 | - | -€446 | -€446 | |
| Amounts payable | 17/49 | €1 | €1,203 | +€1,202 | +139737.2% |
| Amounts payable within one year | 42/48 | €1 | €1,203 | +€1,202 | +139737.2% |
| Trade debts | 44 | - | €200 | +€200 | |
| Suppliers | 440/4 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €1 | €1,003 | +€1,002 | +116522.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,579 | €2,262 | -€1,317 | -36.8% |
| Other operating charges | 640/8 | €264 | €508 | +€244 | +92.6% |
| Gross operating margin | 9900 | €2,196 | -€1,003 | -€3,199 | |
| Operating profit (loss) | 9901 | -€1,647 | -€3,773 | -€2,126 | -129.1% |
| Financial charges | 65/66B | €38 | €158 | +€119 | +309.9% |
| Recurring financial charges | 65 | €38 | €158 | +€119 | +309.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,685 | -€3,930 | -€2,245 | -133.2% |
| Profit (loss) for the period | 9904 | -€1,685 | -€3,930 | -€2,245 | -133.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,685 | -€3,930 | -€2,245 | -133.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.