UTILIA: 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.
UTILIA
Largest movements
- Cash +€10,347
up €10,347 (+34.4%), from €30,102 to €40,449
mainly Stocks and contracts (+€8,969) and Other debts (+€6,927)
- Stocks and contracts -€8,969
down €8,969 (-53.2%), from €16,860 to €7,891
- Deferred charges and accrued income +€3,556
new in 2025: €3,556
- Receivables within one year -€873
down €873 (-90.5%), from €964 to €91
- Other debts +€6,927
up €6,927 (+27.7%), from €25,027 to €31,955
- Trade debts -€3,251
no longer reported in 2025 (was €3,251)
- Profit (loss) carried forward +€578
up €578 (+3.3%), from -€17,336 to -€16,758
- Gross operating margin +€10,908
up €10,908, from -€8,741 to €2,167
- Taxes -€189
no longer reported in 2025 (was €189)
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 | €48,261 | €52,649 | +€4,388 | +9.1% |
| Fixed assets | 21/28 | €335 | €662 | +€327 | +97.8% |
| Tangible fixed assets | 22/27 | €335 | €662 | +€327 | +97.8% |
| Furniture and vehicles | 24 | €335 | €662 | +€327 | +97.8% |
| Current assets | 29/58 | €47,927 | €51,987 | +€4,061 | +8.5% |
| Stocks and contracts in progress | 3 | €16,860 | €7,891 | -€8,969 | -53.2% |
| Stocks | 30/36 | €16,860 | €7,891 | -€8,969 | -53.2% |
| Amounts receivable within one year | 40/41 | €964 | €91 | -€873 | -90.5% |
| Other amounts receivable | 41 | €964 | €91 | -€873 | -90.5% |
| Cash at bank and in hand | 54/58 | €30,102 | €40,449 | +€10,347 | +34.4% |
| Deferred charges and accrued income | 490/1 | - | €3,556 | +€3,556 | |
| Total equity and liabilities | 10/49 | €48,261 | €52,649 | +€4,388 | +9.1% |
| Equity | 10/15 | €8,083 | €8,662 | +€578 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,819 | €6,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,959 | €4,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,336 | -€16,758 | +€578 | +3.3% |
| Amounts payable | 17/49 | €40,178 | €43,988 | +€3,810 | +9.5% |
| Amounts payable after more than one year | 17 | €11,750 | €11,750 | = | 0.0% |
| Financial debts | 170/4 | €11,750 | €11,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,428 | €32,238 | +€3,810 | +13.4% |
| Trade debts | 44 | €3,251 | - | -€3,251 | |
| Suppliers | 440/4 | €3,251 | - | -€3,251 | |
| Taxes, remuneration and social security | 45 | €150 | €283 | +€133 | +88.7% |
| Taxes | 450/3 | €150 | €283 | +€133 | +88.7% |
| Other amounts payable | 47/48 | €25,027 | €31,955 | +€6,927 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €498 | -€5 | -1.0% |
| Other operating charges | 640/8 | €1,017 | €1,048 | +€32 | +3.1% |
| Gross operating margin | 9900 | -€8,741 | €2,167 | +€10,908 | |
| Operating profit (loss) | 9901 | -€10,261 | €621 | +€10,881 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €42 | €43 | +€1 | +1.2% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,283 | €578 | +€10,861 | |
| Income taxes | 67/77 | €189 | - | -€189 | |
| Profit (loss) for the period | 9904 | -€10,472 | €578 | +€11,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,472 | €578 | +€11,050 |
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 20 October 2026 via checked.be.