UBB FOOD: 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.
UBB FOOD
Largest movements
- Receivables within one year -€5,025
down €5,025 (-93.6%), from €5,367 to €342
of which Trade receivables: -€5,367
- Cash -€60
down €60 (-96.2%), from €62 to €2
mainly Trade debts (-€5,942) and Net result for the year (-€2,550)
- Trade debts -€5,942
no longer reported in 2025 (was €5,942)
- Contributions +€5,000
new in 2025: €5,000
- Profit (loss) carried forward -€2,550
down €2,550 (-57.3%), from -€4,447 to -€6,997
- Other debts -€832
down €832 (-26.2%), from €3,174 to €2,341
- Tax, wage and social debts -€760
no longer reported in 2025 (was €760)
- Gross operating margin +€1,408
up €1,408 (+73.9%), from -€1,905 to -€497
- Other operating charges -€506
down €506 (-21.1%), from €2,395 to €1,889
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 | €5,429 | €344 | -€5,085 | -93.7% |
| Current assets | 29/58 | €5,429 | €344 | -€5,085 | -93.7% |
| Amounts receivable within one year | 40/41 | €5,367 | €342 | -€5,025 | -93.6% |
| Trade receivables | 40 | €5,367 | - | -€5,367 | |
| Other amounts receivable | 41 | - | €342 | +€342 | |
| Cash at bank and in hand | 54/58 | €62 | €2 | -€60 | -96.2% |
| Total equity and liabilities | 10/49 | €5,429 | €344 | -€5,085 | -93.7% |
| Equity | 10/15 | -€4,447 | -€1,997 | +€2,450 | +55.1% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€4,447 | -€6,997 | -€2,550 | -57.3% |
| Amounts payable | 17/49 | €9,876 | €2,341 | -€7,535 | -76.3% |
| Amounts payable within one year | 42/48 | €9,876 | €2,341 | -€7,535 | -76.3% |
| Trade debts | 44 | €5,942 | - | -€5,942 | |
| Suppliers | 440/4 | €5,942 | - | -€5,942 | |
| Taxes, remuneration and social security | 45 | €760 | - | -€760 | |
| Taxes | 450/3 | €760 | - | -€760 | |
| Other amounts payable | 47/48 | €3,174 | €2,341 | -€832 | -26.2% |
| Other operating charges | 640/8 | €2,395 | €1,889 | -€506 | -21.1% |
| Gross operating margin | 9900 | -€1,905 | -€497 | +€1,408 | +73.9% |
| Operating profit (loss) | 9901 | -€4,300 | -€2,386 | +€1,914 | +44.5% |
| Financial charges | 65/66B | €147 | €164 | +€17 | +11.9% |
| Recurring financial charges | 65 | €147 | €164 | +€17 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,447 | -€2,550 | +€1,897 | +42.7% |
| Profit (loss) for the period | 9904 | -€4,447 | -€2,550 | +€1,897 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,447 | -€2,550 | +€1,897 | +42.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.