VAN UYTBERGEN: 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.
VAN UYTBERGEN
Largest movements
- Receivables within one year +€5,579
up €5,579 (+38.0%), from €14,678 to €20,257
of which Other amounts receivable: +€3,576
- Tangible fixed assets -€3,791
no longer reported in 2025 (was €3,791)
- Cash -€3,679
down €3,679 (-56.4%), from €6,529 to €2,849
mainly Receivables within one year (-€5,579) and Tax, wage and social debts (-€1,885)
- Tax, wage and social debts -€1,885
down €1,885 (-58.8%), from €3,204 to €1,319
- Trade debts +€1,142
up €1,142 (+514%), from €222 to €1,364
- Profit (loss) carried forward -€1,048
down €1,048 (-29.3%), from -€3,580 to -€4,628
- Gross operating margin -€12,775
down €12,775 (-76.0%), from €16,803 to €4,027
- Taxes -€3,435
down €3,435 (-88.3%), from €3,890 to €455
- Depreciation -€620
down €620 (-14.1%), from €4,411 to €3,791
- Other operating charges +€457
up €457 (+101%), from €450 to €907
- Financial income +€276
up €276 (+86.4%), from €320 to €596
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 | €24,997 | €23,206 | -€1,792 | -7.2% |
| Fixed assets | 21/28 | €3,791 | - | -€3,791 | |
| Tangible fixed assets | 22/27 | €3,791 | - | -€3,791 | |
| Furniture and vehicles | 24 | €3,791 | - | -€3,791 | |
| Current assets | 29/58 | €21,206 | €23,206 | +€1,999 | +9.4% |
| Amounts receivable within one year | 40/41 | €14,678 | €20,257 | +€5,579 | +38.0% |
| Trade receivables | 40 | €2,354 | €4,357 | +€2,003 | +85.1% |
| Other amounts receivable | 41 | €12,324 | €15,900 | +€3,576 | +29.0% |
| Cash at bank and in hand | 54/58 | €6,529 | €2,849 | -€3,679 | -56.4% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €24,997 | €23,206 | -€1,792 | -7.2% |
| Equity | 10/15 | €21,571 | €20,523 | -€1,048 | -4.9% |
| Contributions | 10/11 | €19,320 | €19,320 | = | 0.0% |
| Contributions outside capital | 11 | €19,320 | €19,320 | = | 0.0% |
| Other | 1109/19 | €19,320 | €19,320 | = | 0.0% |
| Reserves | 13 | €5,830 | €5,830 | = | 0.0% |
| Distributable reserves | 133 | €5,830 | €5,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,580 | -€4,628 | -€1,048 | -29.3% |
| Amounts payable | 17/49 | €3,426 | €2,683 | -€743 | -21.7% |
| Amounts payable within one year | 42/48 | €3,426 | €2,683 | -€743 | -21.7% |
| Trade debts | 44 | €222 | €1,364 | +€1,142 | +514% |
| Suppliers | 440/4 | €222 | €1,364 | +€1,142 | +514% |
| Taxes, remuneration and social security | 45 | €3,204 | €1,319 | -€1,885 | -58.8% |
| Taxes | 450/3 | €3,204 | €1,319 | -€1,885 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,411 | €3,791 | -€620 | -14.1% |
| Other operating charges | 640/8 | €450 | €907 | +€457 | +101% |
| Gross operating margin | 9900 | €16,803 | €4,027 | -€12,775 | -76.0% |
| Operating profit (loss) | 9901 | €11,941 | -€671 | -€12,612 | |
| Financial income | 75/76B | €320 | €596 | +€276 | +86.4% |
| Recurring financial income | 75 | €320 | €596 | +€276 | +86.4% |
| Financial charges | 65/66B | €546 | €519 | -€27 | -5.0% |
| Recurring financial charges | 65 | €546 | €519 | -€27 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €11,715 | -€593 | -€12,309 | |
| Income taxes | 67/77 | €3,890 | €455 | -€3,435 | -88.3% |
| Profit (loss) for the period | 9904 | €7,825 | -€1,048 | -€8,873 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,825 | -€1,048 | -€8,873 |
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 30 October 2026 via checked.be.