UBECARE: 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.
UBECARE
Largest movements
- Cash +€52,843
up €52,843 (+117.5%), from €44,984 to €97,827
mainly Net result for the year (+€33,284) and Tax, wage and social debts (+€13,869)
- Receivables within one year -€5,300
down €5,300 (-65.7%), from €8,065 to €2,765
- Intangible fixed assets -€2,914
down €2,914 (-28.2%), from €10,336 to €7,422
- Reserves +€33,284
up €33,284 (+222.8%), from €14,938 to €48,222
- Tax, wage and social debts +€13,869
up €13,869 (+254.0%), from €5,461 to €19,330
- Trade debts -€2,525
down €2,525 (-18.3%), from €13,767 to €11,243
- Gross operating margin +€27,392
up €27,392 (+136.8%), from €20,023 to €47,415
- Taxes +€6,873
up €6,873 (+161.5%), from €4,256 to €11,129
- Depreciation +€494
up €494 (+20.4%), from €2,421 to €2,914
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 | €64,166 | €108,795 | +€44,629 | +69.6% |
| Fixed assets | 21/28 | €11,086 | €8,172 | -€2,914 | -26.3% |
| Intangible fixed assets | 21 | €10,336 | €7,422 | -€2,914 | -28.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €53,081 | €100,623 | +€47,543 | +89.6% |
| Amounts receivable within one year | 40/41 | €8,065 | €2,765 | -€5,300 | -65.7% |
| Trade receivables | 40 | €8,065 | €2,765 | -€5,300 | -65.7% |
| Cash at bank and in hand | 54/58 | €44,984 | €97,827 | +€52,843 | +117.5% |
| Deferred charges and accrued income | 490/1 | €31 | €31 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €64,166 | €108,795 | +€44,629 | +69.6% |
| Equity | 10/15 | €44,938 | €78,222 | +€33,284 | +74.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,938 | €48,222 | +€33,284 | +222.8% |
| Distributable reserves | 133 | €14,938 | €48,222 | +€33,284 | +222.8% |
| Amounts payable | 17/49 | €19,228 | €30,573 | +€11,345 | +59.0% |
| Amounts payable within one year | 42/48 | €19,228 | €30,573 | +€11,345 | +59.0% |
| Trade debts | 44 | €13,767 | €11,243 | -€2,525 | -18.3% |
| Suppliers | 440/4 | €13,767 | €11,243 | -€2,525 | -18.3% |
| Taxes, remuneration and social security | 45 | €5,461 | €19,330 | +€13,869 | +254.0% |
| Taxes | 450/3 | €5,461 | €19,330 | +€13,869 | +254.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,421 | €2,914 | +€494 | +20.4% |
| Gross operating margin | 9900 | €20,023 | €47,415 | +€27,392 | +136.8% |
| Operating profit (loss) | 9901 | €17,603 | €44,501 | +€26,898 | +152.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €63 | €88 | +€25 | +40.2% |
| Recurring financial charges | 65 | €63 | €88 | +€25 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €17,541 | €44,413 | +€26,872 | +153.2% |
| Income taxes | 67/77 | €4,256 | €11,129 | +€6,873 | +161.5% |
| Profit (loss) for the period | 9904 | €13,285 | €33,284 | +€19,999 | +150.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,285 | €33,284 | +€19,999 | +150.5% |
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 8 October 2026 via checked.be.