UBERTE: 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.
UBERTE
Largest movements
- Tangible fixed assets +€58,213
up €58,213 (+45.4%), from €128,082 to €186,295
of which Furniture and vehicles: +€63,930
- Cash -€10,223
down €10,223 (-10.8%), from €94,401 to €84,178
mainly Investment in fixed assets (net) (-€108,007) and Trade debts (-€57,705)
- Receivables within one year -€9,881
down €9,881 (-34.4%), from €28,687 to €18,806
of which Other amounts receivable: -€22,469
- Debts after one year +€66,812
up €66,812 (+173.3%), from €38,553 to €105,365
of which Financial debts: +€76,452
- Trade debts -€57,705
no longer reported in 2024 (was €57,705)
- Tax, wage and social debts +€21,792
up €21,792 (+83.8%), from €26,014 to €47,806
of which Taxes: +€13,580
- Profit (loss) carried forward +€9,345
up €9,345 (+11.4%), from €81,802 to €91,146
- Staff costs +€38,372
up €38,372 (+49.1%), from €78,219 to €116,590
- Gross operating margin +€28,201
up €28,201 (+16.6%), from €169,604 to €197,804
- Other operating charges -€23,436
down €23,436 (-95.7%), from €24,484 to €1,049
- Depreciation +€14,657
up €14,657 (+40.6%), from €36,082 to €50,739
- Financial charges +€9,691
up €9,691 (+198.0%), from €4,895 to €14,586
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,612 | €290,524 | +€37,913 | +15.0% |
| Fixed assets | 21/28 | €129,524 | €186,792 | +€57,268 | +44.2% |
| Intangible fixed assets | 21 | €1,442 | €272 | -€1,170 | -81.1% |
| Tangible fixed assets | 22/27 | €128,082 | €186,295 | +€58,213 | +45.4% |
| Land and buildings | 22 | €16,279 | €10,562 | -€5,717 | -35.1% |
| Furniture and vehicles | 24 | €111,803 | €175,733 | +€63,930 | +57.2% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €123,087 | €103,732 | -€19,355 | -15.7% |
| Amounts receivable within one year | 40/41 | €28,687 | €18,806 | -€9,881 | -34.4% |
| Trade receivables | 40 | - | €12,588 | +€12,588 | |
| Other amounts receivable | 41 | €28,687 | €6,218 | -€22,469 | -78.3% |
| Cash at bank and in hand | 54/58 | €94,401 | €84,178 | -€10,223 | -10.8% |
| Deferred charges and accrued income | 490/1 | - | €749 | +€749 | |
| Total equity and liabilities | 10/49 | €252,612 | €290,524 | +€37,913 | +15.0% |
| Equity | 10/15 | €100,402 | €109,746 | +€9,345 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,802 | €91,146 | +€9,345 | +11.4% |
| Amounts payable | 17/49 | €152,210 | €180,778 | +€28,568 | +18.8% |
| Amounts payable after more than one year | 17 | €38,553 | €105,365 | +€66,812 | +173.3% |
| Financial debts | 170/4 | - | €76,452 | +€76,452 | |
| Trade debts | 175 | €38,553 | €28,913 | -€9,640 | -25.0% |
| Amounts payable within one year | 42/48 | €113,657 | €75,413 | -€38,244 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €29,938 | €27,607 | -€2,332 | -7.8% |
| Trade debts | 44 | €57,705 | - | -€57,705 | |
| Suppliers | 440/4 | €57,705 | - | -€57,705 | |
| Taxes, remuneration and social security | 45 | €26,014 | €47,806 | +€21,792 | +83.8% |
| Taxes | 450/3 | €26,014 | €39,593 | +€13,580 | +52.2% |
| Remuneration and social security | 454/9 | - | €8,213 | +€8,213 | |
| Remuneration, social security and pensions | 62 | €78,219 | €116,590 | +€38,372 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,082 | €50,739 | +€14,657 | +40.6% |
| Other operating charges | 640/8 | €24,484 | €1,049 | -€23,436 | -95.7% |
| Gross operating margin | 9900 | €169,604 | €197,804 | +€28,201 | +16.6% |
| Operating profit (loss) | 9901 | €30,819 | €29,426 | -€1,393 | -4.5% |
| Financial income | 75/76B | €0 | €24 | +€24 | +7771.0% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +7771.0% |
| Financial charges | 65/66B | €4,895 | €14,586 | +€9,691 | +198.0% |
| Recurring financial charges | 65 | €4,895 | €14,586 | +€9,691 | +198.0% |
| Profit (loss) for the period before taxes | 9903 | €25,924 | €14,864 | -€11,060 | -42.7% |
| Income taxes | 67/77 | €9,981 | €5,520 | -€4,462 | -44.7% |
| Profit (loss) for the period | 9904 | €15,943 | €9,345 | -€6,598 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,943 | €9,345 | -€6,598 | -41.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.