UOMODUC: 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.
UOMODUC
Largest movements
- Cash +€95,239
up €95,239 (+62.7%), from €151,975 to €247,214
mainly Net result for the year (+€120,550) and Current investments (+€52,040)
- Current investments -€52,040
down €52,040 (-11.3%), from €459,465 to €407,425
- Receivables within one year +€45,550
up €45,550 (+841.8%), from €5,411 to €50,961
of which Trade receivables: +€43,424
- Tangible fixed assets -€14,843
down €14,843 (-27.6%), from €53,823 to €38,980
of which Furniture and vehicles: -€13,329
- Reserves +€71,700
up €71,700 (+12.1%), from €592,777 to €664,477
- Tax, wage and social debts +€14,740
up €14,740 (+53.0%), from €27,807 to €42,546
- Debts after one year -€12,128
down €12,128 (-33.7%), from €35,936 to €23,808
- Financial income -€65,042
down €65,042 (-81.3%), from €79,965 to €14,923
of which Non-recurring financial income: -€71,021
- Gross operating margin +€23,004
up €23,004 (+14.8%), from €155,309 to €178,313
- Taxes -€13,087
down €13,087 (-19.8%), from €66,156 to €53,069
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 | €670,714 | €747,003 | +€76,289 | +11.4% |
| Fixed assets | 21/28 | €53,823 | €38,980 | -€14,843 | -27.6% |
| Tangible fixed assets | 22/27 | €53,823 | €38,980 | -€14,843 | -27.6% |
| Furniture and vehicles | 24 | €50,795 | €37,466 | -€13,329 | -26.2% |
| Other tangible fixed assets | 26 | €3,028 | €1,514 | -€1,514 | -50.0% |
| Current assets | 29/58 | €616,891 | €708,023 | +€91,132 | +14.8% |
| Amounts receivable within one year | 40/41 | €5,411 | €50,961 | +€45,550 | +841.8% |
| Trade receivables | 40 | €5,075 | €48,498 | +€43,424 | +855.7% |
| Other amounts receivable | 41 | €337 | €2,463 | +€2,126 | +631.7% |
| Current investments | 50/53 | €459,465 | €407,425 | -€52,040 | -11.3% |
| Cash at bank and in hand | 54/58 | €151,975 | €247,214 | +€95,239 | +62.7% |
| Deferred charges and accrued income | 490/1 | €40 | €2,423 | +€2,383 | +6032.9% |
| Total equity and liabilities | 10/49 | €670,714 | €747,003 | +€76,289 | +11.4% |
| Equity | 10/15 | €594,899 | €666,598 | +€71,700 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €592,777 | €664,477 | +€71,700 | +12.1% |
| Distributable reserves | 133 | €592,777 | €664,477 | +€71,700 | +12.1% |
| Profit (loss) carried forward | 14 | -€10,278 | -€10,278 | = | 0.0% |
| Amounts payable | 17/49 | €75,815 | €80,404 | +€4,589 | +6.1% |
| Amounts payable after more than one year | 17 | €35,936 | €23,808 | -€12,128 | -33.7% |
| Financial debts | 170/4 | €35,936 | €23,808 | -€12,128 | -33.7% |
| Amounts payable within one year | 42/48 | €39,879 | €56,596 | +€16,717 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €11,557 | €12,128 | +€570 | +4.9% |
| Trade debts | 44 | €515 | €1,422 | +€907 | +176.1% |
| Suppliers | 440/4 | €515 | €1,422 | +€907 | +176.1% |
| Taxes, remuneration and social security | 45 | €27,807 | €42,546 | +€14,740 | +53.0% |
| Taxes | 450/3 | €27,807 | €42,546 | +€14,740 | +53.0% |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,843 | €14,843 | = | 0.0% |
| Other operating charges | 640/8 | €2,062 | €1,459 | -€603 | -29.2% |
| Gross operating margin | 9900 | €155,309 | €178,313 | +€23,004 | +14.8% |
| Operating profit (loss) | 9901 | €138,404 | €162,011 | +€23,607 | +17.1% |
| Financial income | 75/76B | €79,965 | €14,923 | -€65,042 | -81.3% |
| Recurring financial income | 75 | €8,944 | €14,923 | +€5,979 | +66.9% |
| Non-recurring financial income | 76B | €71,021 | - | -€71,021 | |
| Financial charges | 65/66B | €3,990 | €3,315 | -€675 | -16.9% |
| Recurring financial charges | 65 | €3,990 | €3,315 | -€675 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €214,379 | €173,619 | -€40,760 | -19.0% |
| Income taxes | 67/77 | €66,156 | €53,069 | -€13,087 | -19.8% |
| Profit (loss) for the period | 9904 | €148,222 | €120,550 | -€27,673 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €148,222 | €120,550 | -€27,673 | -18.7% |
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 4 October 2026 via checked.be.