UBIDATA: 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.
UBIDATA
Largest movements
- Receivables within one year -€877,154
down €877,154 (-65.1%), from €1.3m to €470,966
- Cash +€245,110
up €245,110 (+131%), from €187,491 to €432,601
mainly Receivables within one year (+€877,154) and Depreciation (+€143,554)
- Accrued charges and deferred income -€528,194
down €528,194 (-52.0%), from €1.0m to €487,703
- Trade debts -€154,480
down €154,480 (-57.4%), from €269,072 to €114,593
- Profit (loss) carried forward +€135,690
up €135,690 (+296%), from €45,782 to €181,473
- Tax, wage and social debts -€64,199
down €64,199 (-29.7%), from €216,438 to €152,238
of which Taxes: -€141,130
- Gross operating margin +€483,420
up €483,420 (+273%), from €177,199 to €660,619
- Staff costs -€401,219
down €401,219 (-51.4%), from €780,552 to €379,333
- Depreciation -€176,465
down €176,465 (-55.1%), from €320,019 to €143,554
- Financial charges -€7,226
down €7,226 (-63.0%), from €11,474 to €4,248
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 | €2,228,802 | €1,590,123 | -€638,680 | -28.7% |
| Fixed assets | 21/28 | €523,049 | €529,495 | +€6,446 | +1.2% |
| Intangible fixed assets | 21 | €450,000 | €468,750 | +€18,750 | +4.2% |
| Tangible fixed assets | 22/27 | €60,899 | €48,595 | -€12,304 | -20.2% |
| Plant, machinery and equipment | 23 | €26,077 | €18,964 | -€7,113 | -27.3% |
| Furniture and vehicles | 24 | €15,455 | €12,444 | -€3,010 | -19.5% |
| Other tangible fixed assets | 26 | €19,367 | €17,187 | -€2,181 | -11.3% |
| Financial fixed assets | 28 | €12,150 | €12,150 | = | 0.0% |
| Current assets | 29/58 | €1,705,753 | €1,060,627 | -€645,125 | -37.8% |
| Stocks and contracts in progress | 3 | €157,988 | €139,362 | -€18,626 | -11.8% |
| Stocks | 30/36 | €157,988 | €139,362 | -€18,626 | -11.8% |
| Amounts receivable within one year | 40/41 | €1,348,120 | €470,966 | -€877,154 | -65.1% |
| Trade receivables | 40 | €1,348,120 | €470,966 | -€877,154 | -65.1% |
| Cash at bank and in hand | 54/58 | €187,491 | €432,601 | +€245,110 | +131% |
| Deferred charges and accrued income | 490/1 | €12,154 | €17,699 | +€5,545 | +45.6% |
| Total equity and liabilities | 10/49 | €2,228,802 | €1,590,123 | -€638,680 | -28.7% |
| Equity | 10/15 | €638,892 | €774,582 | +€135,690 | +21.2% |
| Contributions | 10/11 | €538,775 | €538,775 | = | 0.0% |
| Capital | 10 | €538,775 | €538,775 | = | 0.0% |
| Issued capital | 100 | €538,775 | €538,775 | = | 0.0% |
| Reserves | 13 | €54,334 | €54,334 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,878 | €53,878 | = | 0.0% |
| Legal reserve | 130 | €53,878 | €53,878 | = | 0.0% |
| Distributable reserves | 133 | €457 | €457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,782 | €181,473 | +€135,690 | +296% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,559,911 | €785,541 | -€774,370 | -49.6% |
| Amounts payable after more than one year | 17 | €20,750 | €14,270 | -€6,480 | -31.2% |
| Financial debts | 170/4 | €20,750 | €14,270 | -€6,480 | -31.2% |
| Amounts payable within one year | 42/48 | €523,263 | €283,568 | -€239,696 | -45.8% |
| Financial debts | 43 | €37,753 | €16,737 | -€21,017 | -55.7% |
| Credit institutions | 430/8 | €37,753 | €16,737 | -€21,017 | -55.7% |
| Trade debts | 44 | €269,072 | €114,593 | -€154,480 | -57.4% |
| Suppliers | 440/4 | €269,072 | €114,593 | -€154,480 | -57.4% |
| Taxes, remuneration and social security | 45 | €216,438 | €152,238 | -€64,199 | -29.7% |
| Taxes | 450/3 | €152,555 | €11,425 | -€141,130 | -92.5% |
| Remuneration and social security | 454/9 | €63,883 | €140,813 | +€76,930 | +120% |
| Accrued charges and deferred income | 492/3 | €1,015,897 | €487,703 | -€528,194 | -52.0% |
| Remuneration, social security and pensions | 62 | €780,552 | €379,333 | -€401,219 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320,019 | €143,554 | -€176,465 | -55.1% |
| Other operating charges | 640/8 | €394 | - | -€394 | |
| Gross operating margin | 9900 | €177,199 | €660,619 | +€483,420 | +273% |
| Operating profit (loss) | 9901 | -€923,767 | €137,732 | +€1.1m | |
| Financial income | 75/76B | €41 | €2,768 | +€2,727 | +6,580% |
| Recurring financial income | 75 | €41 | €2,768 | +€2,727 | +6,580% |
| Financial charges | 65/66B | €11,474 | €4,248 | -€7,226 | -63.0% |
| Recurring financial charges | 65 | €11,474 | €4,248 | -€7,226 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | -€935,200 | €136,252 | +€1.1m | |
| Income taxes | 67/77 | €859 | €562 | -€297 | -34.6% |
| Profit (loss) for the period | 9904 | -€936,058 | €135,690 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€936,058 | €135,690 | +€1.1m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.