UTE 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.
UTE CONSULTING
Largest movements
- Cash +€26,363
up €26,363 (+24.8%), from €106,196 to €132,559
mainly Net result for the year (+€49,936) and Tax, wage and social debts (+€18,736)
- Tangible fixed assets -€18,404
down €18,404 (-3.8%), from €483,047 to €464,643
of which Land and buildings: -€11,536
- Receivables within one year +€14,778
up €14,778 (+52.5%), from €28,140 to €42,918
of which Other amounts receivable: +€17,068
- Debts after one year -€52,328
down €52,328 (-14.7%), from €355,642 to €303,314
- Reserves +€49,000
new in 2025: €49,000
- Tax, wage and social debts +€18,736
up €18,736 (+81.4%), from €23,031 to €41,766
of which Taxes: +€17,173
- Gross operating margin -€40,960
down €40,960 (-22.0%), from €186,014 to €145,054
- Taxes -€2,330
down €2,330 (-8.1%), from €28,883 to €26,552
- Financial charges -€1,931
down €1,931 (-16.1%), from €11,984 to €10,054
- Staff costs -€1,919
down €1,919 (-4.9%), from €39,408 to €37,489
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 | €617,382 | €641,152 | +€23,770 | +3.9% |
| Fixed assets | 21/28 | €483,047 | €464,643 | -€18,404 | -3.8% |
| Tangible fixed assets | 22/27 | €483,047 | €464,643 | -€18,404 | -3.8% |
| Land and buildings | 22 | €445,432 | €433,896 | -€11,536 | -2.6% |
| Furniture and vehicles | 24 | €37,615 | €30,746 | -€6,868 | -18.3% |
| Current assets | 29/58 | €134,336 | €176,510 | +€42,174 | +31.4% |
| Amounts receivable within one year | 40/41 | €28,140 | €42,918 | +€14,778 | +52.5% |
| Trade receivables | 40 | €2,289 | - | -€2,289 | |
| Other amounts receivable | 41 | €25,851 | €42,918 | +€17,068 | +66.0% |
| Cash at bank and in hand | 54/58 | €106,196 | €132,559 | +€26,363 | +24.8% |
| Deferred charges and accrued income | 490/1 | - | €1,032 | +€1,032 | |
| Total equity and liabilities | 10/49 | €617,382 | €641,152 | +€23,770 | +3.9% |
| Equity | 10/15 | €184,951 | €234,886 | +€49,936 | +27.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €49,000 | +€49,000 | |
| Distributable reserves | 133 | - | €49,000 | +€49,000 | |
| Profit (loss) carried forward | 14 | €164,951 | €165,886 | +€936 | +0.6% |
| Amounts payable | 17/49 | €432,432 | €406,266 | -€26,166 | -6.1% |
| Amounts payable after more than one year | 17 | €355,642 | €303,314 | -€52,328 | -14.7% |
| Financial debts | 170/4 | €355,642 | €303,314 | -€52,328 | -14.7% |
| Amounts payable within one year | 42/48 | €75,877 | €102,178 | +€26,300 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €49,901 | €51,944 | +€2,044 | +4.1% |
| Trade debts | 44 | €1,213 | €6,567 | +€5,354 | +441.4% |
| Suppliers | 440/4 | €1,213 | €6,567 | +€5,354 | +441.4% |
| Taxes, remuneration and social security | 45 | €23,031 | €41,766 | +€18,736 | +81.4% |
| Taxes | 450/3 | €23,013 | €40,186 | +€17,173 | +74.6% |
| Remuneration and social security | 454/9 | €18 | €1,581 | +€1,563 | +8932.5% |
| Other amounts payable | 47/48 | €1,733 | €1,900 | +€167 | +9.6% |
| Accrued charges and deferred income | 492/3 | €912 | €774 | -€138 | -15.1% |
| Remuneration, social security and pensions | 62 | €39,408 | €37,489 | -€1,919 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,305 | €18,404 | +€100 | +0.5% |
| Other operating charges | 640/8 | €3,138 | €3,246 | +€108 | +3.4% |
| Gross operating margin | 9900 | €186,014 | €145,054 | -€40,960 | -22.0% |
| Operating profit (loss) | 9901 | €125,164 | €85,915 | -€39,249 | -31.4% |
| Financial income | 75/76B | - | €627 | +€627 | |
| Recurring financial income | 75 | - | €627 | +€627 | |
| Financial charges | 65/66B | €11,984 | €10,054 | -€1,931 | -16.1% |
| Recurring financial charges | 65 | €11,984 | €10,054 | -€1,931 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €113,180 | €76,488 | -€36,692 | -32.4% |
| Income taxes | 67/77 | €28,883 | €26,552 | -€2,330 | -8.1% |
| Profit (loss) for the period | 9904 | €84,297 | €49,936 | -€34,361 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,297 | €49,936 | -€34,361 | -40.8% |
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 11 October 2026 via checked.be.