UZEL CONSULT: 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.
UZEL CONSULT
Largest movements
- Tangible fixed assets -€27,224
down €27,224 (-34.2%), from €79,678 to €52,454
of which Furniture and vehicles: -€26,378
- Receivables within one year +€7,136
up €7,136 (+76.0%), from €9,384 to €16,520
of which Trade receivables: +€5,136
- Cash -€2,629
down €2,629 (-31.6%), from €8,311 to €5,682
mainly Contributions, distributions and other (-€59,909) and Debts after one year (-€20,005)
- Debts after one year -€20,005
down €20,005 (-29.1%), from €68,804 to €48,799
- Other debts +€10,731
up €10,731 (+1933.5%), from €555 to €11,286
- Profit (loss) carried forward -€9,934
no longer reported in 2025 (was €9,934)
- Current portion of long-term debt -€5,569
down €5,569 (-21.8%), from €25,574 to €20,005
- Tax, wage and social debts +€5,359
up €5,359 (+116.1%), from €4,614 to €9,973
- Gross operating margin +€20,804
up €20,804 (+27.4%), from €75,999 to €96,803
- Depreciation +€17,310
up €17,310 (+120.9%), from €14,318 to €31,628
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 | €119,391 | €95,838 | -€23,553 | -19.7% |
| Fixed assets | 21/28 | €81,298 | €53,954 | -€27,344 | -33.6% |
| Tangible fixed assets | 22/27 | €79,678 | €52,454 | -€27,224 | -34.2% |
| Furniture and vehicles | 24 | €75,629 | €49,251 | -€26,378 | -34.9% |
| Other tangible fixed assets | 26 | €4,049 | €3,203 | -€846 | -20.9% |
| Financial fixed assets | 28 | €1,620 | €1,500 | -€120 | -7.4% |
| Current assets | 29/58 | €38,093 | €41,884 | +€3,791 | +10.0% |
| Amounts receivable within one year | 40/41 | €9,384 | €16,520 | +€7,136 | +76.0% |
| Trade receivables | 40 | €9,384 | €14,520 | +€5,136 | +54.7% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Current investments | 50/53 | €19,000 | €19,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,311 | €5,682 | -€2,629 | -31.6% |
| Deferred charges and accrued income | 490/1 | €1,398 | €682 | -€716 | -51.2% |
| Total equity and liabilities | 10/49 | €119,391 | €95,838 | -€23,553 | -19.7% |
| Equity | 10/15 | €13,934 | €4,000 | -€9,934 | -71.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,934 | - | -€9,934 | |
| Amounts payable | 17/49 | €105,457 | €91,838 | -€13,619 | -12.9% |
| Amounts payable after more than one year | 17 | €68,804 | €48,799 | -€20,005 | -29.1% |
| Financial debts | 170/4 | €68,804 | €48,799 | -€20,005 | -29.1% |
| Amounts payable within one year | 42/48 | €36,653 | €43,039 | +€6,386 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €25,574 | €20,005 | -€5,569 | -21.8% |
| Trade debts | 44 | €5,910 | €1,775 | -€4,135 | -70.0% |
| Suppliers | 440/4 | €5,910 | €1,775 | -€4,135 | -70.0% |
| Taxes, remuneration and social security | 45 | €4,614 | €9,973 | +€5,359 | +116.1% |
| Taxes | 450/3 | €4,614 | €9,973 | +€5,359 | +116.1% |
| Other amounts payable | 47/48 | €555 | €11,286 | +€10,731 | +1933.5% |
| Remuneration, social security and pensions | 62 | €1,658 | €2,015 | +€357 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,318 | €31,628 | +€17,310 | +120.9% |
| Other operating charges | 640/8 | €1,296 | €751 | -€545 | -42.1% |
| Gross operating margin | 9900 | €75,999 | €96,803 | +€20,804 | +27.4% |
| Operating profit (loss) | 9901 | €58,727 | €62,409 | +€3,682 | +6.3% |
| Financial income | 75/76B | €3 | €50 | +€47 | +1566.7% |
| Recurring financial income | 75 | €3 | €50 | +€47 | +1566.7% |
| Financial charges | 65/66B | €3,820 | €4,203 | +€383 | +10.0% |
| Recurring financial charges | 65 | €3,820 | €4,203 | +€383 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €54,910 | €58,256 | +€3,346 | +6.1% |
| Income taxes | 67/77 | €8,466 | €8,281 | -€185 | -2.2% |
| Profit (loss) for the period | 9904 | €46,444 | €49,975 | +€3,531 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,444 | €49,975 | +€3,531 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.