UTICA Consulting: what changed
UTICA Consulting
Largest movements
- Receivables within one year -€87,268
down €87,268 (-95.2%), from €91,702 to €4,434
of which Trade receivables: -€87,563
- Cash +€86,186
up €86,186 (+19.9%), from €432,532 to €518,719
mainly Net result for the year (+€93,287) and Receivables within one year (+€87,268)
- Receivables after one year -€16,354
down €16,354 (-7.4%), from €220,000 to €203,646
of which Other amounts receivable: -€16,354
- Tax, wage and social debts -€17,917
down €17,917 (-66.4%), from €26,963 to €9,046
- Other debts +€10,000
up €10,000 (+12.5%), from €80,000 to €90,000
- Accrued charges and deferred income -€8,583
down €8,583 (-92.9%), from €9,235 to €652
- Financial income -€29,486
down €29,486 (-51.6%), from €57,154 to €27,668
- Gross operating margin +€14,032
up €14,032 (+15.6%), from €89,748 to €103,780
- Taxes -€4,718
down €4,718 (-11.2%), from €42,043 to €37,325
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €745,313 | €727,501 | -€17,812 | -2.4% |
| Fixed assets | 21/28 | €824 | €412 | -€412 | -50.0% |
| Tangible fixed assets | 22/27 | €824 | €412 | -€412 | -50.0% |
| Furniture and vehicles | 24 | €824 | €412 | -€412 | -50.0% |
| Current assets | 29/58 | €744,489 | €727,089 | -€17,400 | -2.3% |
| Amounts receivable after more than one year | 29 | €220,000 | €203,646 | -€16,354 | -7.4% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €220,000 | €203,646 | -€16,354 | -7.4% |
| Amounts receivable within one year | 40/41 | €91,702 | €4,434 | -€87,268 | -95.2% |
| Trade receivables | 40 | €87,563 | €0 | -€87,563 | -100% |
| Other amounts receivable | 41 | €4,139 | €4,434 | +€295 | +7.1% |
| Cash at bank and in hand | 54/58 | €432,532 | €518,719 | +€86,186 | +19.9% |
| Deferred charges and accrued income | 490/1 | €255 | €290 | +€36 | +13.9% |
| Total equity and liabilities | 10/49 | €745,313 | €727,501 | -€17,812 | -2.4% |
| Equity | 10/15 | €624,439 | €627,726 | +€3,287 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €603,000 | €606,000 | +€3,000 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €603,000 | €606,000 | +€3,000 | +0.5% |
| Profit (loss) carried forward | 14 | €1,439 | €1,726 | +€287 | +20.0% |
| Amounts payable | 17/49 | €120,874 | €99,775 | -€21,099 | -17.5% |
| Amounts payable within one year | 42/48 | €111,639 | €99,123 | -€12,516 | -11.2% |
| Trade debts | 44 | €4,676 | €76 | -€4,600 | -98.4% |
| Suppliers | 440/4 | €4,676 | €76 | -€4,600 | -98.4% |
| Taxes, remuneration and social security | 45 | €26,963 | €9,046 | -€17,917 | -66.4% |
| Taxes | 450/3 | €26,963 | €9,046 | -€17,917 | -66.4% |
| Other amounts payable | 47/48 | €80,000 | €90,000 | +€10,000 | +12.5% |
| Accrued charges and deferred income | 492/3 | €9,235 | €652 | -€8,583 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €412 | = | 0.0% |
| Other operating charges | 640/8 | €426 | €380 | -€46 | -10.7% |
| Gross operating margin | 9900 | €89,748 | €103,780 | +€14,032 | +15.6% |
| Operating profit (loss) | 9901 | €88,911 | €102,988 | +€14,077 | +15.8% |
| Financial income | 75/76B | €57,154 | €27,668 | -€29,486 | -51.6% |
| Recurring financial income | 75 | €57,154 | €27,668 | -€29,486 | -51.6% |
| Financial charges | 65/66B | €71 | €44 | -€28 | -39.0% |
| Recurring financial charges | 65 | €71 | €44 | -€28 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €145,993 | €130,613 | -€15,381 | -10.5% |
| Income taxes | 67/77 | €42,043 | €37,325 | -€4,718 | -11.2% |
| Profit (loss) for the period | 9904 | €103,950 | €93,287 | -€10,663 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,950 | €93,287 | -€10,663 | -10.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.