UND IT: 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.
UND IT
Largest movements
- Receivables within one year +€19,668
up €19,668 (+3384.3%), from €581 to €20,249
of which Other amounts receivable: +€19,558
- Tangible fixed assets -€19,131
down €19,131 (-58.0%), from €32,965 to €13,834
of which Furniture and vehicles: -€18,916
- Cash -€17,183
down €17,183 (-29.4%), from €58,346 to €41,164
mainly Receivables within one year (-€19,668) and Net result for the year (-€11,116)
- Deferred charges and accrued income +€1,261
new in 2025: €1,261
- Profit (loss) carried forward -€11,116
down €11,116 (-35.2%), from €31,541 to €20,424
- Tax, wage and social debts -€4,874
down €4,874 (-52.6%), from €9,258 to €4,384
of which Taxes: -€6,846
- Gross operating margin -€42,503
down €42,503 (-87.1%), from €48,793 to €6,290
- Taxes -€11,263
down €11,263, from €8,961 to -€2,302
- Staff costs -€5,820
no longer reported in 2025 (was €5,820)
- Financial charges -€3,420
down €3,420 (-97.0%), from €3,524 to €104
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 | €92,079 | €76,694 | -€15,385 | -16.7% |
| Fixed assets | 21/28 | €33,152 | €14,021 | -€19,131 | -57.7% |
| Tangible fixed assets | 22/27 | €32,965 | €13,834 | -€19,131 | -58.0% |
| Plant, machinery and equipment | 23 | €759 | €545 | -€215 | -28.3% |
| Furniture and vehicles | 24 | €32,206 | €13,289 | -€18,916 | -58.7% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €58,927 | €62,673 | +€3,746 | +6.4% |
| Amounts receivable within one year | 40/41 | €581 | €20,249 | +€19,668 | +3384.3% |
| Trade receivables | 40 | €520 | €629 | +€109 | +21.0% |
| Other amounts receivable | 41 | €61 | €19,619 | +€19,558 | +31989.4% |
| Cash at bank and in hand | 54/58 | €58,346 | €41,164 | -€17,183 | -29.4% |
| Deferred charges and accrued income | 490/1 | - | €1,261 | +€1,261 | |
| Total equity and liabilities | 10/49 | €92,079 | €76,694 | -€15,385 | -16.7% |
| Equity | 10/15 | €81,967 | €70,850 | -€11,116 | -13.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €45,926 | €45,926 | = | 0.0% |
| Distributable reserves | 133 | €45,926 | €45,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,541 | €20,424 | -€11,116 | -35.2% |
| Amounts payable | 17/49 | €10,113 | €5,844 | -€4,269 | -42.2% |
| Amounts payable within one year | 42/48 | €10,113 | €5,844 | -€4,269 | -42.2% |
| Trade debts | 44 | €781 | €1,107 | +€327 | +41.8% |
| Suppliers | 440/4 | €781 | €1,107 | +€327 | +41.8% |
| Taxes, remuneration and social security | 45 | €9,258 | €4,384 | -€4,874 | -52.6% |
| Taxes | 450/3 | €8,242 | €1,396 | -€6,846 | -83.1% |
| Remuneration and social security | 454/9 | €1,016 | €2,989 | +€1,972 | +194.1% |
| Other amounts payable | 47/48 | €74 | €352 | +€278 | +374.8% |
| Remuneration, social security and pensions | 62 | €5,820 | - | -€5,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,563 | €19,131 | -€432 | -2.2% |
| Other operating charges | 640/8 | - | €473 | +€473 | |
| Gross operating margin | 9900 | €48,793 | €6,290 | -€42,503 | -87.1% |
| Operating profit (loss) | 9901 | €23,411 | -€13,314 | -€36,725 | |
| Financial charges | 65/66B | €3,524 | €104 | -€3,420 | -97.0% |
| Recurring financial charges | 65 | €3,524 | €104 | -€3,420 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €19,887 | -€13,419 | -€33,305 | |
| Income taxes | 67/77 | €8,961 | -€2,302 | -€11,263 | |
| Profit (loss) for the period | 9904 | €10,926 | -€11,116 | -€22,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,926 | -€11,116 | -€22,042 |
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 30 September 2026 via checked.be.