UBI BENE: 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.
UBI BENE
Largest movements
- Cash -€9,257
down €9,257 (-57.1%), from €16,209 to €6,952
mainly Net result for the year (-€5,145) and Receivables after one year (-€4,313)
- Receivables after one year +€4,313
up €4,313 (+86.3%), from €5,000 to €9,313
- Profit (loss) carried forward -€5,145
down €5,145 (-4.2%), from -€122,622 to -€127,766
- Gross operating margin -€4,822
down €4,822, from €651 to -€4,171
- Financial charges +€435
new in 2025: €435
- Depreciation -€85
no longer reported in 2025 (was €85)
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 | €194,461 | €189,129 | -€5,332 | -2.7% |
| Fixed assets | 21/28 | €170,205 | €170,205 | = | 0.0% |
| Tangible fixed assets | 22/27 | €170,205 | €170,205 | = | 0.0% |
| Land and buildings | 22 | €170,205 | €170,205 | = | 0.0% |
| Current assets | 29/58 | €24,255 | €18,924 | -€5,332 | -22.0% |
| Amounts receivable after more than one year | 29 | €5,000 | €9,313 | +€4,313 | +86.3% |
| Trade receivables | 290 | €5,000 | €9,313 | +€4,313 | +86.3% |
| Amounts receivable within one year | 40/41 | €3,047 | €2,658 | -€388 | -12.7% |
| Trade receivables | 40 | €3,047 | €2,658 | -€388 | -12.7% |
| Cash at bank and in hand | 54/58 | €16,209 | €6,952 | -€9,257 | -57.1% |
| Total equity and liabilities | 10/49 | €194,461 | €189,129 | -€5,332 | -2.7% |
| Equity | 10/15 | €190,353 | €185,208 | -€5,145 | -2.7% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Revaluation surpluses | 12 | €170,205 | €170,205 | = | 0.0% |
| Reserves | 13 | €2,769 | €2,769 | = | 0.0% |
| Distributable reserves | 133 | €2,769 | €2,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,622 | -€127,766 | -€5,145 | -4.2% |
| Amounts payable | 17/49 | €4,108 | €3,921 | -€187 | -4.6% |
| Amounts payable within one year | 42/48 | €3,758 | €3,321 | -€437 | -11.6% |
| Trade debts | 44 | €576 | €139 | -€437 | -75.9% |
| Suppliers | 440/4 | €576 | €139 | -€437 | -75.9% |
| Other amounts payable | 47/48 | €3,182 | €3,182 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €350 | €600 | +€250 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | - | -€85 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €651 | -€4,171 | -€4,822 | |
| Operating profit (loss) | 9901 | €38 | -€4,715 | -€4,753 | |
| Financial income | 75/76B | €9 | €6 | -€3 | -37.4% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -37.4% |
| Financial charges | 65/66B | - | €435 | +€435 | |
| Recurring financial charges | 65 | - | €435 | +€435 | |
| Profit (loss) for the period before taxes | 9903 | €47 | -€5,145 | -€5,192 | |
| Profit (loss) for the period | 9904 | €47 | -€5,145 | -€5,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €47 | -€5,145 | -€5,192 |
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 4 October 2026 via checked.be.