UB COMPANY: what changed
UB COMPANY
Largest movements
- Cash +€14,452
up €14,452 (+675%), from €2,140 to €16,592
mainly Net result for the year (+€41,197) and Tax, wage and social debts (+€5,512)
- Receivables within one year +€3,069
up €3,069 (+6.5%), from €46,913 to €49,983
of which Other amounts receivable: +€13,063
- Tangible fixed assets -€1,536
down €1,536 (-33.6%), from €4,579 to €3,043
- Profit (loss) carried forward +€41,197
up €41,197 (+232%), from €17,747 to €58,944
- Trade debts -€29,083
no longer reported in 2025 (was €29,083)
- Tax, wage and social debts +€5,512
up €5,512 (+109%), from €5,066 to €10,577
- Other debts -€1,324
no longer reported in 2025 (was €1,324)
- Gross operating margin +€51,456
up €51,456 (+1,371%), from €3,754 to €55,211
- Taxes +€9,760
up €9,760 (+1,195%), from €817 to €10,577
- Financial charges +€1,704
up €1,704 (+1,920%), from €89 to €1,793
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 | €55,219 | €71,521 | +€16,302 | +29.5% |
| Fixed assets | 21/28 | €5,839 | €4,303 | -€1,536 | -26.3% |
| Tangible fixed assets | 22/27 | €4,579 | €3,043 | -€1,536 | -33.6% |
| Furniture and vehicles | 24 | €4,579 | €3,043 | -€1,536 | -33.6% |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €49,380 | €67,218 | +€17,838 | +36.1% |
| Amounts receivable within one year | 40/41 | €46,913 | €49,983 | +€3,069 | +6.5% |
| Trade receivables | 40 | €38,060 | €28,066 | -€9,994 | -26.3% |
| Other amounts receivable | 41 | €8,853 | €21,916 | +€13,063 | +148% |
| Cash at bank and in hand | 54/58 | €2,140 | €16,592 | +€14,452 | +675% |
| Deferred charges and accrued income | 490/1 | €327 | €644 | +€317 | +96.9% |
| Total equity and liabilities | 10/49 | €55,219 | €71,521 | +€16,302 | +29.5% |
| Equity | 10/15 | €19,747 | €60,944 | +€41,197 | +209% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,747 | €58,944 | +€41,197 | +232% |
| Amounts payable | 17/49 | €35,472 | €10,577 | -€24,895 | -70.2% |
| Amounts payable within one year | 42/48 | €35,472 | €10,577 | -€24,895 | -70.2% |
| Trade debts | 44 | €29,083 | - | -€29,083 | |
| Suppliers | 440/4 | €29,083 | - | -€29,083 | |
| Taxes, remuneration and social security | 45 | €5,066 | €10,577 | +€5,512 | +109% |
| Taxes | 450/3 | €5,066 | €10,577 | +€5,512 | +109% |
| Other amounts payable | 47/48 | €1,324 | - | -€1,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €1,536 | +€129 | +9.2% |
| Other operating charges | 640/8 | €521 | €400 | -€121 | -23.3% |
| Gross operating margin | 9900 | €3,754 | €55,211 | +€51,456 | +1,371% |
| Operating profit (loss) | 9901 | €1,826 | €53,275 | +€51,448 | +2,817% |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €89 | €1,793 | +€1,704 | +1,920% |
| Recurring financial charges | 65 | €89 | €1,793 | +€1,704 | +1,920% |
| Profit (loss) for the period before taxes | 9903 | €1,738 | €51,774 | +€50,036 | +2,880% |
| Income taxes | 67/77 | €817 | €10,577 | +€9,760 | +1,195% |
| Profit (loss) for the period | 9904 | €921 | €41,197 | +€40,276 | +4,374% |
| Profit (loss) for the period to be appropriated | 9905 | €921 | €41,197 | +€40,276 | +4,374% |
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 5 November 2026 via checked.be.