UBI-Q: 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-Q
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,744
up €1,744 (+61.6%), from -€2,832 to -€1,088
- Other operating charges +€880
up €880 (+1420.0%), from €62 to €942
- Financial charges +€30
up €30 (+26.9%), from €112 to €142
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 | €449,226 | €447,433 | -€1,793 | -0.4% |
| Fixed assets | 21/28 | €74,864 | €73,504 | -€1,360 | -1.8% |
| Tangible fixed assets | 22/27 | €5,064 | €3,704 | -€1,360 | -26.9% |
| Plant, machinery and equipment | 23 | €5,064 | €3,704 | -€1,360 | -26.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €69,800 | €69,800 | = | 0.0% |
| Current assets | 29/58 | €374,362 | €373,929 | -€433 | -0.1% |
| Amounts receivable within one year | 40/41 | €373,698 | €373,865 | +€167 | 0.0% |
| Trade receivables | 40 | €28,025 | €28,025 | = | 0.0% |
| Other amounts receivable | 41 | €345,673 | €345,840 | +€167 | 0.0% |
| Cash at bank and in hand | 54/58 | €664 | €64 | -€600 | -90.4% |
| Total equity and liabilities | 10/49 | €449,226 | €447,433 | -€1,793 | -0.4% |
| Equity | 10/15 | €296,547 | €293,015 | -€3,532 | -1.2% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €2,600 | €2,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,600 | €2,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,947 | €264,415 | -€3,532 | -1.3% |
| Amounts payable | 17/49 | €152,678 | €154,417 | +€1,739 | +1.1% |
| Amounts payable within one year | 42/48 | €152,678 | €154,417 | +€1,739 | +1.1% |
| Trade debts | 44 | €8,326 | €7,775 | -€552 | -6.6% |
| Suppliers | 440/4 | €8,326 | €7,775 | -€552 | -6.6% |
| Taxes, remuneration and social security | 45 | €33,663 | €33,663 | = | 0.0% |
| Remuneration and social security | 454/9 | €33,663 | €33,663 | = | 0.0% |
| Other amounts payable | 47/48 | €110,689 | €112,979 | +€2,290 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,360 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €942 | +€880 | +1420.0% |
| Gross operating margin | 9900 | -€2,832 | -€1,088 | +€1,744 | +61.6% |
| Operating profit (loss) | 9901 | -€4,254 | -€3,390 | +€864 | +20.3% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €112 | €142 | +€30 | +26.9% |
| Recurring financial charges | 65 | €112 | €142 | +€30 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,357 | -€3,532 | +€825 | +18.9% |
| Profit (loss) for the period | 9904 | -€4,357 | -€3,532 | +€825 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,357 | -€3,532 | +€825 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.