UTILIS: 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.
UTILIS
Largest movements
- Cash +€19,169
up €19,169 (+48.8%), from €39,303 to €58,472
mainly Net result for the year (+€38,829) and Other debts (+€7,988)
- Receivables within one year -€4,603
down €4,603 (-11.0%), from €41,747 to €37,144
of which Other amounts receivable: -€2,742
- Tangible fixed assets -€1,234
down €1,234 (-10.5%), from €11,739 to €10,505
of which Furniture and vehicles: -€4,320
- Other debts +€7,988
up €7,988 (+31.6%), from €25,287 to €33,275
- Tax, wage and social debts +€5,940
up €5,940 (+96.3%), from €6,170 to €12,110
- Profit (loss) carried forward -€1,171
down €1,171 (-2.8%), from €41,346 to €40,175
- Purchases and services -€26,057
down €26,057 (-17.9%), from €145,885 to €119,828
- Gross operating margin +€18,849
up €18,849 (+44.2%), from €42,659 to €61,508
- Financial charges +€3,259
up €3,259 (+153%), from €2,136 to €5,395
- Taxes +€3,129
up €3,129 (+34.5%), from €9,069 to €12,198
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 | €94,343 | €108,066 | +€13,724 | +14.5% |
| Fixed assets | 21/28 | €11,739 | €10,505 | -€1,234 | -10.5% |
| Tangible fixed assets | 22/27 | €11,739 | €10,505 | -€1,234 | -10.5% |
| Furniture and vehicles | 24 | €7,563 | €3,243 | -€4,320 | -57.1% |
| Other tangible fixed assets | 26 | €4,176 | €7,262 | +€3,086 | +73.9% |
| Current assets | 29/58 | €82,603 | €97,561 | +€14,958 | +18.1% |
| Amounts receivable within one year | 40/41 | €41,747 | €37,144 | -€4,603 | -11.0% |
| Trade receivables | 40 | €14,421 | €12,560 | -€1,861 | -12.9% |
| Other amounts receivable | 41 | €27,326 | €24,584 | -€2,742 | -10.0% |
| Cash at bank and in hand | 54/58 | €39,303 | €58,472 | +€19,169 | +48.8% |
| Deferred charges and accrued income | 490/1 | €1,554 | €1,946 | +€392 | +25.2% |
| Total equity and liabilities | 10/49 | €94,343 | €108,066 | +€13,724 | +14.5% |
| Equity | 10/15 | €61,806 | €60,635 | -€1,171 | -1.9% |
| 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 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €41,346 | €40,175 | -€1,171 | -2.8% |
| Amounts payable | 17/49 | €32,537 | €47,431 | +€14,895 | +45.8% |
| Amounts payable within one year | 42/48 | €32,537 | €47,431 | +€14,895 | +45.8% |
| Trade debts | 44 | €1,080 | €2,047 | +€967 | +89.5% |
| Suppliers | 440/4 | €1,080 | €2,047 | +€967 | +89.5% |
| Taxes, remuneration and social security | 45 | €6,170 | €12,110 | +€5,940 | +96.3% |
| Taxes | 450/3 | €6,170 | €12,110 | +€5,940 | +96.3% |
| Other amounts payable | 47/48 | €25,287 | €33,275 | +€7,988 | +31.6% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €145,885 | €119,828 | -€26,057 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,275 | €4,844 | -€431 | -8.2% |
| Other operating charges | 640/8 | €1,075 | €948 | -€127 | -11.9% |
| Gross operating margin | 9900 | €42,659 | €61,508 | +€18,849 | +44.2% |
| Operating profit (loss) | 9901 | €36,309 | €55,716 | +€19,407 | +53.5% |
| Financial income | 75/76B | €777 | €706 | -€71 | -9.2% |
| Recurring financial income | 75 | €777 | €706 | -€71 | -9.2% |
| Financial charges | 65/66B | €2,136 | €5,395 | +€3,259 | +153% |
| Recurring financial charges | 65 | €2,136 | €5,395 | +€3,259 | +153% |
| Profit (loss) for the period before taxes | 9903 | €34,950 | €51,027 | +€16,077 | +46.0% |
| Income taxes | 67/77 | €9,069 | €12,198 | +€3,129 | +34.5% |
| Profit (loss) for the period | 9904 | €25,881 | €38,829 | +€12,948 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,881 | €38,829 | +€12,948 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.