UB COMMUNICATION: what changed
UB COMMUNICATION
Largest movements
- Tangible fixed assets +€12,479
up €12,479 (+795%), from €1,571 to €14,049
of which Furniture and vehicles: +€12,479
- Cash -€11,168
down €11,168 (-18.1%), from €61,714 to €50,546
mainly Investment in fixed assets (net) (-€16,552) and Receivables within one year (-€6,161)
- Receivables within one year +€6,161
up €6,161 (+10.8%), from €56,860 to €63,021
of which Other amounts receivable: +€10,567
- Reserves +€13,257
up €13,257 (+6.1%), from €216,255 to €229,512
of which Distributable reserves: +€13,257
- Trade debts -€3,287
down €3,287 (-73.8%), from €4,452 to €1,165
- Tax, wage and social debts -€3,102
down €3,102 (-19.9%), from €15,598 to €12,497
- Gross operating margin -€12,683
down €12,683 (-33.6%), from €37,709 to €25,026
- Taxes -€7,185
down €7,185 (-46.5%), from €15,456 to €8,270
- Depreciation +€3,239
up €3,239 (+388%), from €835 to €4,074
- Financial income -€845
down €845 (-25.8%), from €3,275 to €2,430
- Other operating charges -€773
down €773 (-47.1%), from €1,643 to €870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,538 | €249,919 | +€7,381 | +3.0% |
| Fixed assets | 21/28 | €1,571 | €14,049 | +€12,479 | +795% |
| Tangible fixed assets | 22/27 | €1,571 | €14,049 | +€12,479 | +795% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,571 | €14,049 | +€12,479 | +795% |
| Current assets | 29/58 | €240,968 | €235,870 | -€5,097 | -2.1% |
| Amounts receivable within one year | 40/41 | €56,860 | €63,021 | +€6,161 | +10.8% |
| Trade receivables | 40 | €19,636 | €15,229 | -€4,406 | -22.4% |
| Other amounts receivable | 41 | €37,224 | €47,791 | +€10,567 | +28.4% |
| Current investments | 50/53 | €121,565 | €121,258 | -€306 | -0.3% |
| Cash at bank and in hand | 54/58 | €61,714 | €50,546 | -€11,168 | -18.1% |
| Deferred charges and accrued income | 490/1 | €829 | €1,045 | +€216 | +26.0% |
| Total equity and liabilities | 10/49 | €242,538 | €249,919 | +€7,381 | +3.0% |
| Equity | 10/15 | €222,455 | €235,712 | +€13,257 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,255 | €229,512 | +€13,257 | +6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,395 | €227,652 | +€13,257 | +6.2% |
| Amounts payable | 17/49 | €20,083 | €14,207 | -€5,876 | -29.3% |
| Amounts payable within one year | 42/48 | €20,083 | €14,207 | -€5,876 | -29.3% |
| Financial debts | 43 | €33 | €545 | +€512 | +1,552% |
| Credit institutions | 430/8 | €33 | €545 | +€512 | +1,552% |
| Trade debts | 44 | €4,452 | €1,165 | -€3,287 | -73.8% |
| Suppliers | 440/4 | €4,452 | €1,165 | -€3,287 | -73.8% |
| Taxes, remuneration and social security | 45 | €15,598 | €12,497 | -€3,102 | -19.9% |
| Taxes | 450/3 | €15,598 | €12,497 | -€3,102 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €4,074 | +€3,239 | +388% |
| Other operating charges | 640/8 | €1,643 | €870 | -€773 | -47.1% |
| Non-recurring operating charges | 66A | - | €473 | +€473 | |
| Gross operating margin | 9900 | €37,709 | €25,026 | -€12,683 | -33.6% |
| Operating profit (loss) | 9901 | €35,232 | €19,610 | -€15,622 | -44.3% |
| Financial income | 75/76B | €3,275 | €2,430 | -€845 | -25.8% |
| Recurring financial income | 75 | €3,275 | €2,430 | -€845 | -25.8% |
| Financial charges | 65/66B | €1,139 | €512 | -€627 | -55.1% |
| Recurring financial charges | 65 | €1,139 | €512 | -€627 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €37,368 | €21,528 | -€15,840 | -42.4% |
| Income taxes | 67/77 | €15,456 | €8,270 | -€7,185 | -46.5% |
| Profit (loss) for the period | 9904 | €21,912 | €13,257 | -€8,655 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,912 | €13,257 | -€8,655 | -39.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.