UBEJT CONSTRUCT: 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.
UBEJT CONSTRUCT
Largest movements
- Receivables within one year +€41,778
up €41,778 (+75.3%), from €55,465 to €97,243
of which Other amounts receivable: +€28,408
- Cash +€11,787
up €11,787 (+11.0%), from €107,510 to €119,297
mainly Other debts (+€64,429) and Net result for the year (+€30,237)
- Tangible fixed assets -€3,997
down €3,997 (-32.0%), from €12,485 to €8,488
of which Furniture and vehicles: -€2,557
- Other debts +€64,429
up €64,429 (+883%), from €7,300 to €71,729
- Profit (loss) carried forward -€41,191
down €41,191 (-30.9%), from €133,362 to €92,171
- Trade debts +€14,819
up €14,819 (+120%), from €12,386 to €27,205
- Tax, wage and social debts +€12,410
up €12,410 (+88.0%), from €14,109 to €26,520
of which Taxes: +€10,910
- Financial charges -€2,451
down €2,451 (-52.2%), from €4,695 to €2,244
of which Non-recurring financial charges: -€2,442
- Depreciation +€1,632
up €1,632 (+50.1%), from €3,260 to €4,892
- Gross operating margin -€1,617
down €1,617 (-3.1%), from €51,380 to €49,763
- Other operating charges -€1,260
down €1,260 (-68.6%), from €1,838 to €578
- Taxes -€686
down €686 (-5.5%), from €12,500 to €11,813
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 | €175,463 | €225,930 | +€50,467 | +28.8% |
| Fixed assets | 21/28 | €12,485 | €8,488 | -€3,997 | -32.0% |
| Tangible fixed assets | 22/27 | €12,485 | €8,488 | -€3,997 | -32.0% |
| Plant, machinery and equipment | 23 | €5,391 | €3,951 | -€1,440 | -26.7% |
| Furniture and vehicles | 24 | €7,094 | €4,537 | -€2,557 | -36.0% |
| Current assets | 29/58 | €162,978 | €217,441 | +€54,464 | +33.4% |
| Amounts receivable within one year | 40/41 | €55,465 | €97,243 | +€41,778 | +75.3% |
| Trade receivables | 40 | €54,354 | €67,724 | +€13,370 | +24.6% |
| Other amounts receivable | 41 | €1,111 | €29,519 | +€28,408 | +2,557% |
| Cash at bank and in hand | 54/58 | €107,510 | €119,297 | +€11,787 | +11.0% |
| Deferred charges and accrued income | 490/1 | €2 | €901 | +€899 | +41,232% |
| Total equity and liabilities | 10/49 | €175,463 | €225,930 | +€50,467 | +28.8% |
| Equity | 10/15 | €139,562 | €98,371 | -€41,191 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,362 | €92,171 | -€41,191 | -30.9% |
| Amounts payable | 17/49 | €35,900 | €127,559 | +€91,658 | +255% |
| Amounts payable within one year | 42/48 | €35,900 | €127,559 | +€91,658 | +255% |
| Trade debts | 44 | €12,386 | €27,205 | +€14,819 | +120% |
| Suppliers | 440/4 | €12,386 | €27,205 | +€14,819 | +120% |
| Advances received on contracts in progress | 46 | €2,105 | €2,105 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,109 | €26,520 | +€12,410 | +88.0% |
| Taxes | 450/3 | €14,109 | €25,020 | +€10,910 | +77.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €7,300 | €71,729 | +€64,429 | +883% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €4,892 | +€1,632 | +50.1% |
| Other operating charges | 640/8 | €1,838 | €578 | -€1,260 | -68.6% |
| Gross operating margin | 9900 | €51,380 | €49,763 | -€1,617 | -3.1% |
| Operating profit (loss) | 9901 | €46,282 | €44,293 | -€1,989 | -4.3% |
| Financial income | 75/76B | €43 | €1 | -€43 | -98.7% |
| Recurring financial income | 75 | €43 | €1 | -€43 | -98.7% |
| Financial charges | 65/66B | €4,695 | €2,244 | -€2,451 | -52.2% |
| Recurring financial charges | 65 | €736 | €728 | -€8 | -1.2% |
| Non-recurring financial charges | 66B | €3,958 | €1,516 | -€2,442 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €41,631 | €42,050 | +€420 | +1.0% |
| Income taxes | 67/77 | €12,500 | €11,813 | -€686 | -5.5% |
| Profit (loss) for the period | 9904 | €29,131 | €30,237 | +€1,106 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,131 | €30,237 | +€1,106 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.