UBANA: 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.
UBANA
Largest movements
- Cash +€29,364
up €29,364 (+112.7%), from €26,065 to €55,428
mainly Net result for the year (+€37,505) and Depreciation (+€4,425)
- Tangible fixed assets -€4,425
down €4,425 (-2.8%), from €157,241 to €152,816
- Reserves +€19,767
up €19,767 (+11.1%), from €178,463 to €198,230
of which Distributable reserves: +€19,767
- Tax, wage and social debts +€3,707
up €3,707 (+27.7%), from €13,381 to €17,088
- Gross operating margin +€17,646
up €17,646 (+34.4%), from €51,338 to €68,984
- Taxes +€5,825
up €5,825 (+43.5%), from €13,381 to €19,206
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 | €201,491 | €226,652 | +€25,162 | +12.5% |
| Fixed assets | 21/28 | €157,241 | €152,816 | -€4,425 | -2.8% |
| Tangible fixed assets | 22/27 | €157,241 | €152,816 | -€4,425 | -2.8% |
| Land and buildings | 22 | €157,241 | €152,816 | -€4,425 | -2.8% |
| Current assets | 29/58 | €44,250 | €73,836 | +€29,587 | +66.9% |
| Amounts receivable within one year | 40/41 | €18,185 | €18,408 | +€223 | +1.2% |
| Trade receivables | 40 | - | €223 | +€223 | |
| Other amounts receivable | 41 | €18,185 | €18,185 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,065 | €55,428 | +€29,364 | +112.7% |
| Total equity and liabilities | 10/49 | €201,491 | €226,652 | +€25,162 | +12.5% |
| Equity | 10/15 | €187,849 | €208,073 | +€20,224 | +10.8% |
| Contributions | 10/11 | €9,386 | €9,386 | = | 0.0% |
| Reserves | 13 | €178,463 | €198,230 | +€19,767 | +11.1% |
| Non-distributable reserves | 130/1 | €939 | €939 | = | 0.0% |
| Reserves not available under the articles | 1311 | €939 | €939 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,595 | €2,595 | = | 0.0% |
| Distributable reserves | 133 | €174,930 | €194,697 | +€19,767 | +11.3% |
| Profit (loss) carried forward | 14 | - | €457 | +€457 | |
| Amounts payable | 17/49 | €13,642 | €18,579 | +€4,937 | +36.2% |
| Amounts payable within one year | 42/48 | €13,642 | €18,579 | +€4,937 | +36.2% |
| Trade debts | 44 | €261 | €1,491 | +€1,230 | +472.2% |
| Suppliers | 440/4 | €261 | €1,491 | +€1,230 | +472.2% |
| Taxes, remuneration and social security | 45 | €13,381 | €17,088 | +€3,707 | +27.7% |
| Taxes | 450/3 | €13,381 | €17,088 | +€3,707 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,425 | €4,425 | = | 0.0% |
| Other operating charges | 640/8 | €7,324 | €7,679 | +€355 | +4.9% |
| Gross operating margin | 9900 | €51,338 | €68,984 | +€17,646 | +34.4% |
| Operating profit (loss) | 9901 | €39,590 | €56,880 | +€17,291 | +43.7% |
| Financial charges | 65/66B | €25 | €169 | +€144 | +567.2% |
| Recurring financial charges | 65 | €25 | €169 | +€144 | +567.2% |
| Profit (loss) for the period before taxes | 9903 | €39,564 | €56,711 | +€17,147 | +43.3% |
| Income taxes | 67/77 | €13,381 | €19,206 | +€5,825 | +43.5% |
| Profit (loss) for the period | 9904 | €26,183 | €37,505 | +€11,322 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,183 | €37,505 | +€11,322 | +43.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.