UTOOTH: 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.
UTOOTH
Largest movements
- Cash +€140,419
up €140,419 (+81.5%), from €172,366 to €312,785
mainly Debts after one year (+€294,285) and Net result for the year (+€164,038)
- Receivables within one year +€19,693
up €19,693 (+83.7%), from €23,524 to €43,216
of which Trade receivables: +€19,404
- Tangible fixed assets -€13,377
down €13,377 (-3.2%), from €411,894 to €398,517
of which Plant, machinery and equipment: -€67,130
- Debts after one year +€294,285
up €294,285 (+124.2%), from €236,884 to €531,169
- Profit (loss) carried forward -€139,471
down €139,471 (-100.0%), from €139,471 to €0
- Other debts -€55,621
down €55,621 (-39.3%), from €141,550 to €85,930
- Trade debts +€30,162
up €30,162 (+217.9%), from €13,840 to €44,002
- Current portion of long-term debt +€10,707
up €10,707 (+30.1%), from €35,587 to €46,295
- Gross operating margin +€131,205
up €131,205 (+34.6%), from €379,688 to €510,893
- Staff costs +€84,900
up €84,900 (+95.5%), from €88,898 to €173,799
- Taxes +€13,045
up €13,045 (+33.8%), from €38,583 to €51,628
- Other operating charges +€12,725
up €12,725 (+836.8%), from €1,521 to €14,245
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 | €631,171 | €785,609 | +€154,437 | +24.5% |
| Fixed assets | 21/28 | €417,088 | €403,711 | -€13,377 | -3.2% |
| Tangible fixed assets | 22/27 | €411,894 | €398,517 | -€13,377 | -3.2% |
| Plant, machinery and equipment | 23 | €187,432 | €120,302 | -€67,130 | -35.8% |
| Furniture and vehicles | 24 | €24,115 | €100,481 | +€76,365 | +316.7% |
| Other tangible fixed assets | 26 | €200,346 | €172,144 | -€28,202 | -14.1% |
| Assets under construction and advance payments | 27 | - | €5,590 | +€5,590 | |
| Financial fixed assets | 28 | €5,194 | €5,194 | = | 0.0% |
| Current assets | 29/58 | €214,084 | €381,897 | +€167,814 | +78.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,524 | €43,216 | +€19,693 | +83.7% |
| Trade receivables | 40 | €521 | €19,925 | +€19,404 | +3726.1% |
| Other amounts receivable | 41 | €23,003 | €23,292 | +€289 | +1.3% |
| Cash at bank and in hand | 54/58 | €172,366 | €312,785 | +€140,419 | +81.5% |
| Deferred charges and accrued income | 490/1 | €15,194 | €22,896 | +€7,702 | +50.7% |
| Total equity and liabilities | 10/49 | €631,171 | €785,609 | +€154,437 | +24.5% |
| Equity | 10/15 | €159,931 | €20,460 | -€139,471 | -87.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,471 | €0 | -€139,471 | -100.0% |
| Amounts payable | 17/49 | €471,240 | €765,149 | +€293,909 | +62.4% |
| Amounts payable after more than one year | 17 | €236,884 | €531,169 | +€294,285 | +124.2% |
| Financial debts | 170/4 | €236,884 | €531,169 | +€294,285 | +124.2% |
| Amounts payable within one year | 42/48 | €205,438 | €198,032 | -€7,406 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €35,587 | €46,295 | +€10,707 | +30.1% |
| Trade debts | 44 | €13,840 | €44,002 | +€30,162 | +217.9% |
| Suppliers | 440/4 | €13,840 | €44,002 | +€30,162 | +217.9% |
| Taxes, remuneration and social security | 45 | €14,460 | €21,806 | +€7,346 | +50.8% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €14,460 | €21,806 | +€7,346 | +50.8% |
| Other amounts payable | 47/48 | €141,550 | €85,930 | -€55,621 | -39.3% |
| Accrued charges and deferred income | 492/3 | €28,918 | €35,948 | +€7,029 | +24.3% |
| Remuneration, social security and pensions | 62 | €88,898 | €173,799 | +€84,900 | +95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,930 | €104,618 | -€4,311 | -4.0% |
| Other operating charges | 640/8 | €1,521 | €14,245 | +€12,725 | +836.8% |
| Gross operating margin | 9900 | €379,688 | €510,893 | +€131,205 | +34.6% |
| Operating profit (loss) | 9901 | €180,339 | €218,231 | +€37,891 | +21.0% |
| Financial income | 75/76B | €1,030 | €1,403 | +€373 | +36.3% |
| Recurring financial income | 75 | €1,030 | €1,403 | +€373 | +36.3% |
| Financial charges | 65/66B | €3,346 | €3,967 | +€622 | +18.6% |
| Recurring financial charges | 65 | €3,346 | €3,967 | +€622 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €178,024 | €215,667 | +€37,643 | +21.1% |
| Income taxes | 67/77 | €38,583 | €51,628 | +€13,045 | +33.8% |
| Profit (loss) for the period | 9904 | €139,440 | €164,038 | +€24,598 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €139,440 | €164,038 | +€24,598 | +17.6% |
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 28 September 2026 via checked.be.