UTILE FAST: 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.
UTILE FAST
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+73.4%), from €1.6m to €2.8m
of which Trade receivables: +€890,750
- Tangible fixed assets +€910,615
up €910,615 (+274.9%), from €331,294 to €1.2m
of which Land and buildings: +€911,734
- Cash +€107,171
up €107,171 (+12.3%), from €873,644 to €980,814
mainly Trade debts (+€1.5m) and Debts after one year (+€343,945)
- Trade debts +€1.5m
up €1.5m (+47.9%), from €3.2m to €4.8m
- Debts after one year +€343,945
new in 2025: €343,945
- Profit (loss) carried forward +€213,978
up €213,978 (+43.9%), from €487,664 to €701,642
- Tax, wage and social debts +€113,773
up €113,773 (+62.1%), from €183,107 to €296,880
of which Taxes: +€112,661
- Gross operating margin +€297,779
up €297,779 (+95.1%), from €313,048 to €610,827
- Other operating charges +€171,557
up €171,557 (+505.0%), from €33,971 to €205,528
- Staff costs +€79,728
new in 2025: €79,728
- Depreciation +€25,374
up €25,374 (+405.3%), from €6,261 to €31,635
- Financial charges +€11,990
up €11,990 (+5532.6%), from €217 to €12,207
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 | €3,977,108 | €6,184,208 | +€2.2m | +55.5% |
| Fixed assets | 21/28 | €1,484,620 | €2,395,235 | +€910,615 | +61.3% |
| Tangible fixed assets | 22/27 | €331,294 | €1,241,909 | +€910,615 | +274.9% |
| Land and buildings | 22 | €277,432 | €1,189,166 | +€911,734 | +328.6% |
| Plant, machinery and equipment | 23 | - | €1,466 | +€1,466 | |
| Furniture and vehicles | 24 | €53,862 | €51,277 | -€2,584 | -4.8% |
| Financial fixed assets | 28 | €1,153,326 | €1,153,326 | = | 0.0% |
| Current assets | 29/58 | €2,492,488 | €3,788,973 | +€1.3m | +52.0% |
| Amounts receivable within one year | 40/41 | €1,618,579 | €2,807,314 | +€1.2m | +73.4% |
| Trade receivables | 40 | €1,618,579 | €2,509,329 | +€890,750 | +55.0% |
| Other amounts receivable | 41 | - | €297,984 | +€297,984 | |
| Cash at bank and in hand | 54/58 | €873,644 | €980,814 | +€107,171 | +12.3% |
| Deferred charges and accrued income | 490/1 | €265 | €845 | +€579 | +218.4% |
| Total equity and liabilities | 10/49 | €3,977,108 | €6,184,208 | +€2.2m | +55.5% |
| Equity | 10/15 | €507,664 | €721,642 | +€213,978 | +42.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €487,664 | €701,642 | +€213,978 | +43.9% |
| Amounts payable | 17/49 | €3,469,444 | €5,462,566 | +€2.0m | +57.4% |
| Amounts payable after more than one year | 17 | - | €343,945 | +€343,945 | |
| Financial debts | 170/4 | - | €343,945 | +€343,945 | |
| Amounts payable within one year | 42/48 | €3,469,444 | €5,118,621 | +€1.6m | +47.5% |
| Current portion of amounts payable after more than one year | 42 | - | €34,065 | +€34,065 | |
| Trade debts | 44 | €3,215,373 | €4,756,640 | +€1.5m | +47.9% |
| Suppliers | 440/4 | €3,215,373 | €4,756,640 | +€1.5m | +47.9% |
| Taxes, remuneration and social security | 45 | €183,107 | €296,880 | +€113,773 | +62.1% |
| Taxes | 450/3 | €178,655 | €291,316 | +€112,661 | +63.1% |
| Remuneration and social security | 454/9 | €4,452 | €5,564 | +€1,112 | +25.0% |
| Other amounts payable | 47/48 | €70,963 | €31,035 | -€39,928 | -56.3% |
| Remuneration, social security and pensions | 62 | - | €79,728 | +€79,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,261 | €31,635 | +€25,374 | +405.3% |
| Other operating charges | 640/8 | €33,971 | €205,528 | +€171,557 | +505.0% |
| Gross operating margin | 9900 | €313,048 | €610,827 | +€297,779 | +95.1% |
| Operating profit (loss) | 9901 | €272,817 | €293,937 | +€21,120 | +7.7% |
| Financial income | 75/76B | €0 | €4,251 | +€4,251 | +4723533.3% |
| Recurring financial income | 75 | €0 | €4,251 | +€4,251 | +4723533.3% |
| Financial charges | 65/66B | €217 | €12,207 | +€11,990 | +5532.6% |
| Recurring financial charges | 65 | €217 | €12,207 | +€11,990 | +5532.6% |
| Profit (loss) for the period before taxes | 9903 | €272,600 | €285,981 | +€13,381 | +4.9% |
| Income taxes | 67/77 | €68,092 | €72,003 | +€3,911 | +5.7% |
| Profit (loss) for the period | 9904 | €204,508 | €213,978 | +€9,470 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €204,508 | €213,978 | +€9,470 | +4.6% |
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 6 October 2026 via checked.be.