UABC: 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.
UABC
Largest movements
- Receivables within one year +€19,856
up €19,856 (+32.4%), from €61,227 to €81,083
of which Trade receivables: +€13,116
- Cash +€14,048
new in 2025: €14,048
mainly Advances received (+€15,000) and Net result for the year (+€8,669)
- Advances received +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€8,669
up €8,669 (+6.5%), from -€132,917 to -€124,249
- Trade debts +€7,531
up €7,531 (+17.5%), from €42,922 to €50,454
- Tax, wage and social debts +€5,552
up €5,552 (+176.0%), from €3,155 to €8,707
- Short-term financial debts -€1,770
down €1,770 (-8.9%), from €19,881 to €18,111
- Other operating charges -€39,429
down €39,429 (-98.4%), from €40,076 to €647
- Financial charges -€5,193
down €5,193 (-59.2%), from €8,778 to €3,585
of which Non-recurring financial charges: -€6,000
- Gross operating margin -€523
down €523 (-3.9%), from €13,424 to €12,901
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 | €66,227 | €100,132 | +€33,905 | +51.2% |
| Fixed assets | 21/28 | €5,000 | €5,001 | +€1 | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,001 | +€1 | 0.0% |
| Current assets | 29/58 | €61,227 | €95,131 | +€33,904 | +55.4% |
| Amounts receivable within one year | 40/41 | €61,227 | €81,083 | +€19,856 | +32.4% |
| Trade receivables | 40 | €31,741 | €44,858 | +€13,116 | +41.3% |
| Other amounts receivable | 41 | €29,486 | €36,226 | +€6,740 | +22.9% |
| Cash at bank and in hand | 54/58 | - | €14,048 | +€14,048 | |
| Total equity and liabilities | 10/49 | €66,227 | €100,132 | +€33,905 | +51.2% |
| Equity | 10/15 | -€127,917 | -€119,249 | +€8,669 | +6.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,917 | -€124,249 | +€8,669 | +6.5% |
| Amounts payable | 17/49 | €194,144 | €219,380 | +€25,236 | +13.0% |
| Amounts payable within one year | 42/48 | €194,144 | €219,380 | +€25,236 | +13.0% |
| Financial debts | 43 | €19,881 | €18,111 | -€1,770 | -8.9% |
| Credit institutions | 430/8 | €19,881 | €18,111 | -€1,770 | -8.9% |
| Trade debts | 44 | €42,922 | €50,454 | +€7,531 | +17.5% |
| Suppliers | 440/4 | €42,922 | €50,454 | +€7,531 | +17.5% |
| Advances received on contracts in progress | 46 | - | €15,000 | +€15,000 | |
| Taxes, remuneration and social security | 45 | €3,155 | €8,707 | +€5,552 | +176.0% |
| Taxes | 450/3 | €3,155 | €8,707 | +€5,552 | +176.0% |
| Other amounts payable | 47/48 | €128,185 | €127,109 | -€1,076 | -0.8% |
| Other operating charges | 640/8 | €40,076 | €647 | -€39,429 | -98.4% |
| Gross operating margin | 9900 | €13,424 | €12,901 | -€523 | -3.9% |
| Operating profit (loss) | 9901 | -€26,652 | €12,254 | +€38,906 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,778 | €3,585 | -€5,193 | -59.2% |
| Recurring financial charges | 65 | €2,778 | €3,585 | +€807 | +29.1% |
| Non-recurring financial charges | 66B | €6,000 | - | -€6,000 | |
| Profit (loss) for the period before taxes | 9903 | -€35,430 | €8,669 | +€44,099 | |
| Profit (loss) for the period | 9904 | -€35,430 | €8,669 | +€44,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,430 | €8,669 | +€44,099 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.