Uten & Co: 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.
Uten & Co
Largest movements
- Cash -€10,567
down €10,567 (-64.3%), from €16,434 to €5,868
mainly Debts after one year (-€12,000) and Net result for the year (-€4,266)
- Tangible fixed assets -€7,226
down €7,226 (-11.6%), from €62,209 to €54,983
of which Furniture and vehicles: -€6,618
- Debts after one year -€12,000
down €12,000 (-26.7%), from €45,000 to €33,000
- Profit (loss) carried forward -€4,266
down €4,266 (-47.4%), from -€8,993 to -€13,258
- Accrued charges and deferred income -€2,157
down €2,157 (-78.0%), from €2,766 to €609
- Tax, wage and social debts +€1,539
up €1,539 (+127%), from €1,211 to €2,750
- Gross operating margin +€5,128
up €5,128 (+312%), from €1,644 to €6,772
- Depreciation +€4,395
up €4,395 (+155%), from €2,831 to €7,226
- Financial charges +€840
up €840 (+36.8%), from €2,283 to €3,123
- Taxes -€88
down €88 (-40.0%), from €220 to €132
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 | €86,936 | €69,498 | -€17,437 | -20.1% |
| Fixed assets | 21/28 | €62,279 | €55,113 | -€7,166 | -11.5% |
| Tangible fixed assets | 22/27 | €62,209 | €54,983 | -€7,226 | -11.6% |
| Plant, machinery and equipment | 23 | €2,391 | €1,783 | -€608 | -25.4% |
| Furniture and vehicles | 24 | €59,818 | €53,200 | -€6,618 | -11.1% |
| Financial fixed assets | 28 | €70 | €130 | +€60 | +85.7% |
| Current assets | 29/58 | €24,656 | €14,385 | -€10,271 | -41.7% |
| Amounts receivable within one year | 40/41 | €6,156 | €6,282 | +€126 | +2.1% |
| Trade receivables | 40 | €1,733 | - | -€1,733 | |
| Other amounts receivable | 41 | €4,423 | €6,282 | +€1,860 | +42.1% |
| Cash at bank and in hand | 54/58 | €16,434 | €5,868 | -€10,567 | -64.3% |
| Deferred charges and accrued income | 490/1 | €2,066 | €2,235 | +€169 | +8.2% |
| Total equity and liabilities | 10/49 | €86,936 | €69,498 | -€17,437 | -20.1% |
| Equity | 10/15 | €25,405 | €21,139 | -€4,266 | -16.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,998 | €21,998 | = | 0.0% |
| Distributable reserves | 133 | €21,998 | €21,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,993 | -€13,258 | -€4,266 | -47.4% |
| Amounts payable | 17/49 | €61,531 | €48,359 | -€13,172 | -21.4% |
| Amounts payable after more than one year | 17 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Financial debts | 170/4 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Amounts payable within one year | 42/48 | €13,765 | €14,750 | +€985 | +7.2% |
| Financial debts | 43 | €12,000 | €12,000 | = | 0.0% |
| Other loans | 439 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €554 | - | -€554 | |
| Suppliers | 440/4 | €554 | - | -€554 | |
| Taxes, remuneration and social security | 45 | €1,211 | €2,750 | +€1,539 | +127% |
| Taxes | 450/3 | €1,211 | €2,750 | +€1,539 | +127% |
| Accrued charges and deferred income | 492/3 | €2,766 | €609 | -€2,157 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,831 | €7,226 | +€4,395 | +155% |
| Other operating charges | 640/8 | €512 | €556 | +€44 | +8.6% |
| Gross operating margin | 9900 | €1,644 | €6,772 | +€5,128 | +312% |
| Operating profit (loss) | 9901 | -€1,699 | -€1,011 | +€688 | +40.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €2,283 | €3,123 | +€840 | +36.8% |
| Recurring financial charges | 65 | €2,283 | €3,123 | +€840 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,977 | -€4,134 | -€157 | -3.9% |
| Income taxes | 67/77 | €220 | €132 | -€88 | -40.0% |
| Profit (loss) for the period | 9904 | -€4,197 | -€4,266 | -€69 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,197 | -€4,266 | -€69 | -1.6% |
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 19 October 2026 via checked.be.