UTK: 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.
UTK
Largest movements
- Cash -€4,751
down €4,751 (-36.4%), from €13,056 to €8,305
mainly Tax, wage and social debts (-€8,865) and Investment in fixed assets (net) (-€3,860)
- Tangible fixed assets +€2,952
new in 2025: €2,952
- Receivables within one year +€1,330
new in 2025: €1,330
- Stocks and contracts -€640
down €640 (-1.6%), from €39,160 to €38,520
- Other debts +€9,900
up €9,900 (+28.6%), from €34,567 to €44,467
- Tax, wage and social debts -€8,865
down €8,865 (-92.0%), from €9,640 to €775
- Profit (loss) carried forward -€2,569
down €2,569 (-15.8%), from -€16,242 to -€18,811
- Trade debts +€600
up €600 (+23.5%), from €2,553 to €3,153
- Financial income +€4,058
up €4,058 (+208%), from €1,950 to €6,008
of which Non-recurring financial income: +€4,043
- Gross operating margin -€2,876
down €2,876 (-87.2%), from €3,298 to €422
- Taxes +€2,509
up €2,509 (+378%), from €663 to €3,172
- Other operating charges +€1,930
up €1,930 (+116%), from €1,668 to €3,598
- Depreciation +€908
new in 2025: €908
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 | €58,139 | €57,030 | -€1,109 | -1.9% |
| Fixed assets | 21/28 | €5,923 | €8,875 | +€2,952 | +49.8% |
| Tangible fixed assets | 22/27 | - | €2,952 | +€2,952 | |
| Furniture and vehicles | 24 | - | €2,952 | +€2,952 | |
| Financial fixed assets | 28 | €5,923 | €5,923 | = | 0.0% |
| Current assets | 29/58 | €52,216 | €48,155 | -€4,061 | -7.8% |
| Stocks and contracts in progress | 3 | €39,160 | €38,520 | -€640 | -1.6% |
| Stocks | 30/36 | €39,160 | €38,520 | -€640 | -1.6% |
| Amounts receivable within one year | 40/41 | - | €1,330 | +€1,330 | |
| Other amounts receivable | 41 | - | €1,330 | +€1,330 | |
| Cash at bank and in hand | 54/58 | €13,056 | €8,305 | -€4,751 | -36.4% |
| Total equity and liabilities | 10/49 | €58,139 | €57,030 | -€1,109 | -1.9% |
| Equity | 10/15 | €4,218 | €1,649 | -€2,569 | -60.9% |
| Contributions | 10/11 | €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 | -€16,242 | -€18,811 | -€2,569 | -15.8% |
| Amounts payable | 17/49 | €53,921 | €55,381 | +€1,460 | +2.7% |
| Amounts payable within one year | 42/48 | €53,921 | €55,381 | +€1,460 | +2.7% |
| Financial debts | 43 | €7,161 | €6,986 | -€175 | -2.4% |
| Credit institutions | 430/8 | €7,161 | €6,986 | -€175 | -2.4% |
| Trade debts | 44 | €2,553 | €3,153 | +€600 | +23.5% |
| Suppliers | 440/4 | €2,553 | €3,153 | +€600 | +23.5% |
| Taxes, remuneration and social security | 45 | €9,640 | €775 | -€8,865 | -92.0% |
| Taxes | 450/3 | €9,640 | €775 | -€8,865 | -92.0% |
| Other amounts payable | 47/48 | €34,567 | €44,467 | +€9,900 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €908 | +€908 | |
| Other operating charges | 640/8 | €1,668 | €3,598 | +€1,930 | +116% |
| Gross operating margin | 9900 | €3,298 | €422 | -€2,876 | -87.2% |
| Operating profit (loss) | 9901 | €1,630 | -€4,084 | -€5,714 | |
| Financial income | 75/76B | €1,950 | €6,008 | +€4,058 | +208% |
| Recurring financial income | 75 | €1,950 | €15 | -€1,935 | -99.2% |
| Non-recurring financial income | 76B | €1,950 | €5,993 | +€4,043 | +207% |
| Financial charges | 65/66B | €1,244 | €1,321 | +€77 | +6.2% |
| Recurring financial charges | 65 | €1,244 | €1,321 | +€77 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €2,336 | €603 | -€1,733 | -74.2% |
| Income taxes | 67/77 | €663 | €3,172 | +€2,509 | +378% |
| Profit (loss) for the period | 9904 | €1,673 | -€2,569 | -€4,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,673 | -€2,569 | -€4,242 |
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.