UNITED CONSULTING SERVICES: 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 SERVICES
Largest movements
- Cash -€82,354
down €82,354 (-80.9%), from €101,832 to €19,478
mainly Current investments (-€79,132) and Tax, wage and social debts (-€5,076)
- Current investments +€79,132
up €79,132 (+33.1%), from €238,840 to €317,972
- Revaluation surpluses +€9,132
new in 2025: €9,132
- Write-downs -€50,000
no longer reported in 2025 (was €50,000)
- Financial income -€10,533
down €10,533 (-92.7%), from €11,361 to €828
- Gross operating margin -€6,132
down €6,132, from €2,765 to -€3,367
- Other operating charges +€484
new in 2025: €484
- Depreciation -€272
down €272 (-81.2%), from €336 to €63
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 | €508,899 | €507,064 | -€1,835 | -0.4% |
| Fixed assets | 21/28 | - | €349 | +€349 | |
| Tangible fixed assets | 22/27 | - | €349 | +€349 | |
| Furniture and vehicles | 24 | - | €349 | +€349 | |
| Current assets | 29/58 | €508,899 | €506,715 | -€2,184 | -0.4% |
| Amounts receivable after more than one year | 29 | €165,131 | €165,131 | = | 0.0% |
| Other amounts receivable | 291 | €165,131 | €165,131 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,096 | €4,090 | +€994 | +32.1% |
| Trade receivables | 40 | €1,000 | €1,451 | +€451 | +45.1% |
| Other amounts receivable | 41 | €2,096 | €2,639 | +€543 | +25.9% |
| Current investments | 50/53 | €238,840 | €317,972 | +€79,132 | +33.1% |
| Cash at bank and in hand | 54/58 | €101,832 | €19,478 | -€82,354 | -80.9% |
| Deferred charges and accrued income | 490/1 | - | €44 | +€44 | |
| Total equity and liabilities | 10/49 | €508,899 | €507,064 | -€1,835 | -0.4% |
| Equity | 10/15 | €490,903 | €496,810 | +€5,907 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €9,132 | +€9,132 | |
| Reserves | 13 | €242,223 | €242,223 | = | 0.0% |
| Distributable reserves | 133 | €242,223 | €242,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,480 | €239,255 | -€3,225 | -1.3% |
| Amounts payable | 17/49 | €17,996 | €10,254 | -€7,742 | -43.0% |
| Amounts payable within one year | 42/48 | €17,996 | €10,254 | -€7,742 | -43.0% |
| Trade debts | 44 | €78 | €84 | +€6 | +7.7% |
| Suppliers | 440/4 | €78 | €84 | +€6 | +7.7% |
| Taxes, remuneration and social security | 45 | €5,076 | - | -€5,076 | |
| Taxes | 450/3 | €5,076 | - | -€5,076 | |
| Other amounts payable | 47/48 | €12,842 | €10,170 | -€2,672 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €63 | -€272 | -81.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,000 | - | -€50,000 | |
| Other operating charges | 640/8 | - | €484 | +€484 | |
| Gross operating margin | 9900 | €2,765 | -€3,367 | -€6,132 | |
| Operating profit (loss) | 9901 | -€47,570 | -€3,914 | +€43,656 | +91.8% |
| Financial income | 75/76B | €11,361 | €828 | -€10,533 | -92.7% |
| Recurring financial income | 75 | €11,361 | €828 | -€10,533 | -92.7% |
| Financial charges | 65/66B | €124 | €139 | +€15 | +11.9% |
| Recurring financial charges | 65 | €124 | €139 | +€15 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,333 | -€3,225 | +€33,108 | +91.1% |
| Income taxes | 67/77 | €232 | - | -€232 | |
| Profit (loss) for the period | 9904 | -€36,565 | -€3,225 | +€33,340 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,565 | -€3,225 | +€33,340 | +91.2% |
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 28 October 2026 via checked.be.