UYAR.S: 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.
UYAR.S
Largest movements
- Cash +€243,077
new in 2024: €243,077
mainly Net result for the year (+€332,147) and Current investments (+€33,780)
- Receivables within one year +€164,118
up €164,118 (+86.3%), from €190,250 to €354,368
of which Other amounts receivable: +€91,976
- Current investments -€33,780
no longer reported in 2024 (was €33,780)
- Reserves +€332,145
up €332,145 (+465%), from €71,476 to €403,621
of which Tax-exempt reserves: +€332,145
- Tax, wage and social debts +€32,566
up €32,566 (+32.6%), from €99,829 to €132,395
of which Taxes: +€24,386
- Trade debts +€14,955
up €14,955 (+54.7%), from €27,331 to €42,286
- Gross operating margin +€557,439
up €557,439, from -€23,787 to €533,652
- Taxes +€119,941
up €119,941 (+373%), from €32,136 to €152,077
- Provisions +€101,415
no longer reported in 2024 (was -€101,415)
- Other operating charges -€36,804
down €36,804 (-73.8%), from €49,865 to €13,061
- Staff costs +€33,209
up €33,209 (+587%), from €5,661 to €38,870
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,185 | €695,851 | +€379,666 | +120% |
| Fixed assets | 21/28 | €38,961 | €42,697 | +€3,736 | +9.6% |
| Tangible fixed assets | 22/27 | €38,511 | €42,247 | +€3,736 | +9.7% |
| Land and buildings | 22 | €29,666 | €25,061 | -€4,605 | -15.5% |
| Plant, machinery and equipment | 23 | €112 | €65 | -€47 | -42.2% |
| Furniture and vehicles | 24 | €4,400 | €11,307 | +€6,907 | +157% |
| Other tangible fixed assets | 26 | €4,333 | €5,814 | +€1,481 | +34.2% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €277,224 | €653,154 | +€375,930 | +136% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Trade receivables | 290 | €52,000 | - | -€52,000 | |
| Other amounts receivable | 291 | - | €52,000 | +€52,000 | |
| Amounts receivable within one year | 40/41 | €190,250 | €354,368 | +€164,118 | +86.3% |
| Trade receivables | 40 | - | €72,142 | +€72,142 | |
| Other amounts receivable | 41 | €190,250 | €282,226 | +€91,976 | +48.3% |
| Current investments | 50/53 | €33,780 | - | -€33,780 | |
| Cash at bank and in hand | 54/58 | - | €243,077 | +€243,077 | |
| Deferred charges and accrued income | 490/1 | €1,194 | €3,709 | +€2,515 | +211% |
| Total equity and liabilities | 10/49 | €316,185 | €695,851 | +€379,666 | +120% |
| Equity | 10/15 | €189,026 | €521,170 | +€332,144 | +176% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,476 | €403,621 | +€332,145 | +465% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €69,616 | €401,761 | +€332,145 | +477% |
| Profit (loss) carried forward | 14 | €111,349 | €111,349 | -€0 | 0.0% |
| Amounts payable | 17/49 | €127,160 | €174,681 | +€47,521 | +37.4% |
| Amounts payable within one year | 42/48 | €127,160 | €174,681 | +€47,521 | +37.4% |
| Trade debts | 44 | €27,331 | €42,286 | +€14,955 | +54.7% |
| Suppliers | 440/4 | €27,331 | €42,286 | +€14,955 | +54.7% |
| Taxes, remuneration and social security | 45 | €99,829 | €132,395 | +€32,566 | +32.6% |
| Taxes | 450/3 | €99,647 | €124,033 | +€24,386 | +24.5% |
| Remuneration and social security | 454/9 | €182 | €8,362 | +€8,180 | +4,483% |
| Remuneration, social security and pensions | 62 | €5,661 | €38,870 | +€33,209 | +587% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,462 | €8,782 | -€4,680 | -34.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€101,415 | - | +€101,415 | |
| Other operating charges | 640/8 | €49,865 | €13,061 | -€36,804 | -73.8% |
| Gross operating margin | 9900 | -€23,787 | €533,652 | +€557,439 | |
| Operating profit (loss) | 9901 | €8,641 | €472,939 | +€464,298 | +5,373% |
| Financial income | 75/76B | €7,176 | €15,394 | +€8,218 | +115% |
| Recurring financial income | 75 | €7,176 | €15,394 | +€8,218 | +115% |
| Financial charges | 65/66B | €1,363 | €4,109 | +€2,746 | +201% |
| Recurring financial charges | 65 | €1,363 | €4,109 | +€2,746 | +201% |
| Profit (loss) for the period before taxes | 9903 | €14,454 | €484,224 | +€469,770 | +3,250% |
| Income taxes | 67/77 | €32,136 | €152,077 | +€119,941 | +373% |
| Profit (loss) for the period | 9904 | -€17,682 | €332,147 | +€349,829 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,682 | €332,147 | +€349,829 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.