UUTZICHT: 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.
UUTZICHT
Largest movements
- Current investments -€90,000
down €90,000 (-42.9%), from €210,000 to €120,000
- Debts after one year -€34,683
down €34,683 (-4.5%), from €762,331 to €727,648
- Profit (loss) carried forward -€19,201
down €19,201 (-87.2%), from -€22,014 to -€41,215
- Gross operating margin +€8,661
up €8,661 (+18.1%), from €47,879 to €56,540
- Financial income -€4,907
down €4,907 (-62.1%), from €7,908 to €3,001
- Depreciation +€3,997
up €3,997 (+9.2%), from €43,296 to €47,294
- Financial charges -€2,280
down €2,280 (-7.2%), from €31,759 to €29,479
- Other operating charges -€754
down €754 (-30.4%), from €2,483 to €1,729
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 | €1,335,807 | €1,266,764 | -€69,043 | -5.2% |
| Fixed assets | 21/28 | €1,106,175 | €1,119,494 | +€13,319 | +1.2% |
| Tangible fixed assets | 22/27 | €1,106,175 | €1,119,494 | +€13,319 | +1.2% |
| Land and buildings | 22 | €1,082,058 | €1,101,493 | +€19,435 | +1.8% |
| Plant, machinery and equipment | 23 | €2,288 | €1,916 | -€372 | -16.3% |
| Furniture and vehicles | 24 | €21,829 | €16,085 | -€5,744 | -26.3% |
| Current assets | 29/58 | €229,632 | €147,270 | -€82,362 | -35.9% |
| Stocks and contracts in progress | 3 | €1,133 | €467 | -€666 | -58.8% |
| Stocks | 30/36 | €1,133 | €467 | -€666 | -58.8% |
| Amounts receivable within one year | 40/41 | €7,979 | €9,281 | +€1,302 | +16.3% |
| Trade receivables | 40 | €6,423 | €8,958 | +€2,534 | +39.5% |
| Other amounts receivable | 41 | €1,555 | €323 | -€1,232 | -79.2% |
| Current investments | 50/53 | €210,000 | €120,000 | -€90,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €10,521 | €14,823 | +€4,302 | +40.9% |
| Deferred charges and accrued income | 490/1 | - | €2,700 | +€2,700 | |
| Total equity and liabilities | 10/49 | €1,335,807 | €1,266,764 | -€69,043 | -5.2% |
| Equity | 10/15 | €27,986 | €8,785 | -€19,201 | -68.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,014 | -€41,215 | -€19,201 | -87.2% |
| Amounts payable | 17/49 | €1,307,822 | €1,257,979 | -€49,843 | -3.8% |
| Amounts payable after more than one year | 17 | €762,331 | €727,648 | -€34,683 | -4.5% |
| Financial debts | 170/4 | €762,331 | €727,648 | -€34,683 | -4.5% |
| Amounts payable within one year | 42/48 | €545,491 | €530,331 | -€15,160 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €33,320 | €34,683 | +€1,363 | +4.1% |
| Trade debts | 44 | €9,911 | €1,901 | -€8,009 | -80.8% |
| Suppliers | 440/4 | €9,911 | €1,901 | -€8,009 | -80.8% |
| Taxes, remuneration and social security | 45 | €2,261 | €3,747 | +€1,486 | +65.7% |
| Taxes | 450/3 | €2,261 | €3,747 | +€1,486 | +65.7% |
| Other amounts payable | 47/48 | €500,000 | €490,000 | -€10,000 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,296 | €47,294 | +€3,997 | +9.2% |
| Other operating charges | 640/8 | €2,483 | €1,729 | -€754 | -30.4% |
| Gross operating margin | 9900 | €47,879 | €56,540 | +€8,661 | +18.1% |
| Operating profit (loss) | 9901 | €2,099 | €7,517 | +€5,418 | +258% |
| Financial income | 75/76B | €7,908 | €3,001 | -€4,907 | -62.1% |
| Recurring financial income | 75 | €7,908 | €3,001 | -€4,907 | -62.1% |
| Financial charges | 65/66B | €31,759 | €29,479 | -€2,280 | -7.2% |
| Recurring financial charges | 65 | €31,759 | €29,479 | -€2,280 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,751 | -€18,961 | +€2,790 | +12.8% |
| Income taxes | 67/77 | €263 | €239 | -€24 | -9.0% |
| Profit (loss) for the period | 9904 | -€22,014 | -€19,201 | +€2,814 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,014 | -€19,201 | +€2,814 | +12.8% |
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 19 October 2026 via checked.be.