UNITED MANAGEMENT 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 MANAGEMENT SERVICES
Largest movements
- Receivables within one year -€88,528
down €88,528 (-45.3%), from €195,462 to €106,935
of which Other amounts receivable: -€83,063
- Other debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Reserves +€8,992
up €8,992 (+25.3%), from €35,525 to €44,517
- Tax, wage and social debts +€4,131
up €4,131 (+107%), from €3,860 to €7,991
- Gross operating margin -€2,262
down €2,262 (-14.0%), from €16,182 to €13,920
- Taxes -€482
down €482 (-12.5%), from €3,860 to €3,378
- Other operating charges -€382
down €382 (-33.0%), from €1,160 to €778
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 | €197,937 | €110,957 | -€86,980 | -43.9% |
| Current assets | 29/58 | €197,937 | €110,957 | -€86,980 | -43.9% |
| Amounts receivable within one year | 40/41 | €195,462 | €106,935 | -€88,528 | -45.3% |
| Trade receivables | 40 | €6,399 | €935 | -€5,465 | -85.4% |
| Other amounts receivable | 41 | €189,063 | €106,000 | -€83,063 | -43.9% |
| Cash at bank and in hand | 54/58 | €2,475 | €3,617 | +€1,142 | +46.1% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €197,937 | €110,957 | -€86,980 | -43.9% |
| Equity | 10/15 | €54,125 | €63,117 | +€8,992 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,525 | €44,517 | +€8,992 | +25.3% |
| Distributable reserves | 133 | €35,525 | €44,517 | +€8,992 | +25.3% |
| Amounts payable | 17/49 | €143,813 | €47,840 | -€95,972 | -66.7% |
| Amounts payable within one year | 42/48 | €143,425 | €47,441 | -€95,985 | -66.9% |
| Trade debts | 44 | €39,565 | €39,450 | -€115 | -0.3% |
| Suppliers | 440/4 | €39,565 | €39,450 | -€115 | -0.3% |
| Taxes, remuneration and social security | 45 | €3,860 | €7,991 | +€4,131 | +107% |
| Taxes | 450/3 | €3,860 | €7,991 | +€4,131 | +107% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €1,160 | €778 | -€382 | -33.0% |
| Gross operating margin | 9900 | €16,182 | €13,920 | -€2,262 | -14.0% |
| Operating profit (loss) | 9901 | €15,022 | €13,142 | -€1,880 | -12.5% |
| Financial charges | 65/66B | €650 | €772 | +€122 | +18.7% |
| Recurring financial charges | 65 | €650 | €772 | +€122 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €14,372 | €12,370 | -€2,002 | -13.9% |
| Income taxes | 67/77 | €3,860 | €3,378 | -€482 | -12.5% |
| Profit (loss) for the period | 9904 | €10,512 | €8,992 | -€1,519 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,512 | €8,992 | -€1,519 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.