UBEER: 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.
UBEER
Largest movements
- Receivables within one year +€1,703
up €1,703 (+43.9%), from €3,876 to €5,579
of which Other amounts receivable: +€1,440
- Stocks and contracts +€1,034
up €1,034 (+16.3%), from €6,331 to €7,366
- Cash +€911
up €911 (+461.5%), from €197 to €1,108
mainly Trade debts (+€3,380) and Tax, wage and social debts (+€611)
- Trade debts +€3,380
up €3,380 (+415.1%), from €814 to €4,194
- Tax, wage and social debts +€611
up €611 (+51.2%), from €1,193 to €1,804
- Profit (loss) carried forward -€343
down €343 (-48.8%), from -€702 to -€1,045
- Gross operating margin +€1,249
up €1,249, from -€572 to €677
- Write-downs -€518
no longer reported in 2025 (was €518)
- Other operating charges +€414
up €414 (+74.8%), from €554 to €968
- Financial charges +€9
up €9 (+22.0%), from €42 to €52
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 | €10,404 | €14,052 | +€3,648 | +35.1% |
| Current assets | 29/58 | €10,404 | €14,052 | +€3,648 | +35.1% |
| Stocks and contracts in progress | 3 | €6,331 | €7,366 | +€1,034 | +16.3% |
| Stocks | 30/36 | €6,331 | €7,366 | +€1,034 | +16.3% |
| Amounts receivable within one year | 40/41 | €3,876 | €5,579 | +€1,703 | +43.9% |
| Trade receivables | 40 | €3,874 | €4,137 | +€263 | +6.8% |
| Other amounts receivable | 41 | €2 | €1,442 | +€1,440 | +76994.1% |
| Cash at bank and in hand | 54/58 | €197 | €1,108 | +€911 | +461.5% |
| Total equity and liabilities | 10/49 | €10,404 | €14,052 | +€3,648 | +35.1% |
| Equity | 10/15 | €8,398 | €8,055 | -€343 | -4.1% |
| Contributions | 10/11 | €9,100 | €9,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€702 | -€1,045 | -€343 | -48.8% |
| Amounts payable | 17/49 | €2,007 | €5,998 | +€3,991 | +198.9% |
| Amounts payable within one year | 42/48 | €2,007 | €5,998 | +€3,991 | +198.9% |
| Trade debts | 44 | €814 | €4,194 | +€3,380 | +415.1% |
| Suppliers | 440/4 | €814 | €4,194 | +€3,380 | +415.1% |
| Taxes, remuneration and social security | 45 | €1,193 | €1,804 | +€611 | +51.2% |
| Taxes | 450/3 | €1,193 | €1,804 | +€611 | +51.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €518 | - | -€518 | |
| Other operating charges | 640/8 | €554 | €968 | +€414 | +74.8% |
| Gross operating margin | 9900 | -€572 | €677 | +€1,249 | |
| Operating profit (loss) | 9901 | -€1,644 | -€291 | +€1,353 | +82.3% |
| Financial charges | 65/66B | €42 | €52 | +€9 | +22.0% |
| Recurring financial charges | 65 | €42 | €52 | +€9 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,686 | -€343 | +€1,343 | +79.7% |
| Profit (loss) for the period | 9904 | -€1,686 | -€343 | +€1,343 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,686 | -€343 | +€1,343 | +79.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.