UBI CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€13,439
down €13,439 (-15.3%), from €87,685 to €74,246
of which Land and buildings: -€12,375
- Receivables within one year -€9,358
down €9,358 (-6.3%), from €147,532 to €138,174
of which Trade receivables: -€16,584
- Cash +€5,020
new in 2025: €5,020
mainly Depreciation (+€13,439) and Receivables within one year (+€9,358)
- Trade debts -€19,928
down €19,928 (-91.4%), from €21,812 to €1,883
- Debts after one year -€10,693
down €10,693 (-6.4%), from €167,909 to €157,216
- Profit (loss) carried forward +€6,740
up €6,740 (+48.2%), from €13,969 to €20,709
- Tax, wage and social debts +€3,675
up €3,675 (+75.9%), from €4,844 to €8,519
of which Remuneration and social security: +€2,162
- Gross operating margin +€5,619
up €5,619 (+27.8%), from €20,221 to €25,839
- Taxes +€1,518
up €1,518 (+201.6%), from €753 to €2,270
- Other operating charges -€1,506
down €1,506 (-58.0%), from €2,599 to €1,093
- Financial charges -€380
down €380 (-3.8%), from €9,903 to €9,523
- Financial income -€339
down €339 (-4.5%), from €7,565 to €7,226
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 | €236,235 | €217,993 | -€18,242 | -7.7% |
| Fixed assets | 21/28 | €88,239 | €74,799 | -€13,439 | -15.2% |
| Tangible fixed assets | 22/27 | €87,685 | €74,246 | -€13,439 | -15.3% |
| Land and buildings | 22 | €86,235 | €73,860 | -€12,375 | -14.4% |
| Plant, machinery and equipment | 23 | €552 | - | -€552 | |
| Furniture and vehicles | 24 | €898 | €386 | -€513 | -57.1% |
| Financial fixed assets | 28 | €553 | €553 | = | 0.0% |
| Current assets | 29/58 | €147,997 | €143,194 | -€4,803 | -3.2% |
| Amounts receivable within one year | 40/41 | €147,532 | €138,174 | -€9,358 | -6.3% |
| Trade receivables | 40 | €17,800 | €1,216 | -€16,584 | -93.2% |
| Other amounts receivable | 41 | €129,732 | €136,958 | +€7,226 | +5.6% |
| Current investments | 50/53 | €465 | - | -€465 | |
| Cash at bank and in hand | 54/58 | - | €5,020 | +€5,020 | |
| Total equity and liabilities | 10/49 | €236,235 | €217,993 | -€18,242 | -7.7% |
| Equity | 10/15 | €34,429 | €41,169 | +€6,740 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,969 | €20,709 | +€6,740 | +48.2% |
| Amounts payable | 17/49 | €201,806 | €176,824 | -€24,982 | -12.4% |
| Amounts payable after more than one year | 17 | €167,909 | €157,216 | -€10,693 | -6.4% |
| Financial debts | 170/4 | €167,909 | €157,216 | -€10,693 | -6.4% |
| Amounts payable within one year | 42/48 | €33,897 | €19,608 | -€14,289 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €7,242 | €9,206 | +€1,964 | +27.1% |
| Trade debts | 44 | €21,812 | €1,883 | -€19,928 | -91.4% |
| Suppliers | 440/4 | €21,812 | €1,883 | -€19,928 | -91.4% |
| Taxes, remuneration and social security | 45 | €4,844 | €8,519 | +€3,675 | +75.9% |
| Taxes | 450/3 | €4,844 | €6,357 | +€1,513 | +31.2% |
| Remuneration and social security | 454/9 | - | €2,162 | +€2,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,489 | €13,439 | -€50 | -0.4% |
| Other operating charges | 640/8 | €2,599 | €1,093 | -€1,506 | -58.0% |
| Gross operating margin | 9900 | €20,221 | €25,839 | +€5,619 | +27.8% |
| Operating profit (loss) | 9901 | €4,133 | €11,307 | +€7,175 | +173.6% |
| Financial income | 75/76B | €7,565 | €7,226 | -€339 | -4.5% |
| Recurring financial income | 75 | €7,565 | €7,226 | -€339 | -4.5% |
| Financial charges | 65/66B | €9,903 | €9,523 | -€380 | -3.8% |
| Recurring financial charges | 65 | €9,903 | €9,523 | -€380 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €1,794 | €9,010 | +€7,216 | +402.2% |
| Income taxes | 67/77 | €753 | €2,270 | +€1,518 | +201.6% |
| Profit (loss) for the period | 9904 | €1,041 | €6,740 | +€5,699 | +547.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,041 | €6,740 | +€5,699 | +547.2% |
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 6 October 2026 via checked.be.