UNITED CONSULTING: 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.
UNITED CONSULTING
Largest movements
- Tangible fixed assets -€22,208
down €22,208 (-6.8%), from €327,576 to €305,369
of which Land and buildings: -€13,848
- Debts after one year -€36,910
down €36,910 (-72.2%), from €51,101 to €14,190
- Reserves +€26,686
up €26,686 (+7.9%), from €336,942 to €363,629
- Tax, wage and social debts -€8,818
down €8,818 (-18.9%), from €46,545 to €37,726
- Current portion of long-term debt -€7,905
down €7,905 (-16.8%), from €47,023 to €39,118
- Gross operating margin -€123,713
down €123,713 (-65.4%), from €189,214 to €65,501
- Taxes -€40,644
down €40,644 (-71.2%), from €57,084 to €16,440
- Depreciation -€2,647
down €2,647 (-10.6%), from €24,854 to €22,208
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 | €498,779 | €471,056 | -€27,723 | -5.6% |
| Fixed assets | 21/28 | €331,524 | €309,316 | -€22,208 | -6.7% |
| Intangible fixed assets | 21 | €3,444 | €3,444 | = | 0.0% |
| Tangible fixed assets | 22/27 | €327,576 | €305,369 | -€22,208 | -6.8% |
| Land and buildings | 22 | €251,292 | €237,444 | -€13,848 | -5.5% |
| Plant, machinery and equipment | 23 | €4,505 | €1,802 | -€2,703 | -60.0% |
| Furniture and vehicles | 24 | €71,779 | €66,123 | -€5,656 | -7.9% |
| Financial fixed assets | 28 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €167,255 | €161,740 | -€5,515 | -3.3% |
| Amounts receivable within one year | 40/41 | €143,239 | €141,974 | -€1,266 | -0.9% |
| Trade receivables | 40 | €38,330 | €971 | -€37,359 | -97.5% |
| Other amounts receivable | 41 | €104,910 | €141,003 | +€36,093 | +34.4% |
| Cash at bank and in hand | 54/58 | €22,727 | €18,356 | -€4,371 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,289 | €1,410 | +€121 | +9.4% |
| Total equity and liabilities | 10/49 | €498,779 | €471,056 | -€27,723 | -5.6% |
| Equity | 10/15 | €343,140 | €369,826 | +€26,686 | +7.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €336,942 | €363,629 | +€26,686 | +7.9% |
| Distributable reserves | 133 | €336,942 | €363,629 | +€26,686 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €155,639 | €101,230 | -€54,409 | -35.0% |
| Amounts payable after more than one year | 17 | €51,101 | €14,190 | -€36,910 | -72.2% |
| Financial debts | 170/4 | €51,101 | €14,190 | -€36,910 | -72.2% |
| Amounts payable within one year | 42/48 | €102,528 | €87,040 | -€15,488 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €47,023 | €39,118 | -€7,905 | -16.8% |
| Trade debts | 44 | €8,960 | €10,195 | +€1,235 | +13.8% |
| Suppliers | 440/4 | €8,960 | €10,195 | +€1,235 | +13.8% |
| Taxes, remuneration and social security | 45 | €46,545 | €37,726 | -€8,818 | -18.9% |
| Taxes | 450/3 | €46,545 | €37,726 | -€8,818 | -18.9% |
| Accrued charges and deferred income | 492/3 | €2,010 | - | -€2,010 | |
| Remuneration, social security and pensions | 62 | €1,539 | €3,056 | +€1,517 | +98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,854 | €22,208 | -€2,647 | -10.6% |
| Other operating charges | 640/8 | €501 | €997 | +€497 | +99.2% |
| Gross operating margin | 9900 | €189,214 | €65,501 | -€123,713 | -65.4% |
| Operating profit (loss) | 9901 | €162,320 | €39,241 | -€123,080 | -75.8% |
| Financial income | 75/76B | €6,483 | €6,746 | +€262 | +4.0% |
| Recurring financial income | 75 | €6,483 | €6,746 | +€262 | +4.0% |
| Financial charges | 65/66B | €3,623 | €2,860 | -€763 | -21.1% |
| Recurring financial charges | 65 | €3,623 | €2,860 | -€763 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €165,181 | €43,126 | -€122,055 | -73.9% |
| Income taxes | 67/77 | €57,084 | €16,440 | -€40,644 | -71.2% |
| Profit (loss) for the period | 9904 | €108,097 | €26,686 | -€81,410 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,097 | €26,686 | -€81,410 | -75.3% |
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 25 October 2026 via checked.be.