Ubiius: 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.
Ubiius
Largest movements
- Cash -€313,691
down €313,691 (-71.6%), from €438,375 to €124,684
mainly Trade debts (-€257,378) and Receivables within one year (-€86,124)
- Receivables within one year +€86,124
up €86,124 (+58.7%), from €146,780 to €232,904
of which Trade receivables: +€68,775
- Tangible fixed assets -€8,274
down €8,274 (-30.3%), from €27,353 to €19,079
of which Furniture and vehicles: -€7,045
- Trade debts -€257,378
down €257,378 (-55.8%), from €461,537 to €204,159
- Reserves +€58,520
up €58,520 (+92.7%), from €63,130 to €121,651
of which Distributable reserves: +€58,520
- Tax, wage and social debts -€34,079
down €34,079 (-74.2%), from €45,941 to €11,862
of which Taxes: -€33,721
- Gross operating margin -€18,706
down €18,706 (-10.3%), from €180,977 to €162,271
- Staff costs -€14,583
down €14,583 (-18.1%), from €80,695 to €66,112
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 | €617,923 | €382,889 | -€235,034 | -38.0% |
| Fixed assets | 21/28 | €29,960 | €20,440 | -€9,520 | -31.8% |
| Intangible fixed assets | 21 | €2,607 | €1,361 | -€1,246 | -47.8% |
| Tangible fixed assets | 22/27 | €27,353 | €19,079 | -€8,274 | -30.3% |
| Plant, machinery and equipment | 23 | €2,125 | €1,464 | -€661 | -31.1% |
| Furniture and vehicles | 24 | €22,043 | €14,998 | -€7,045 | -32.0% |
| Other tangible fixed assets | 26 | €3,185 | €2,617 | -€569 | -17.9% |
| Current assets | 29/58 | €587,963 | €362,449 | -€225,514 | -38.4% |
| Amounts receivable within one year | 40/41 | €146,780 | €232,904 | +€86,124 | +58.7% |
| Trade receivables | 40 | €134,377 | €203,152 | +€68,775 | +51.2% |
| Other amounts receivable | 41 | €12,404 | €29,752 | +€17,349 | +140% |
| Cash at bank and in hand | 54/58 | €438,375 | €124,684 | -€313,691 | -71.6% |
| Deferred charges and accrued income | 490/1 | €2,808 | €4,861 | +€2,054 | +73.1% |
| Total equity and liabilities | 10/49 | €617,923 | €382,889 | -€235,034 | -38.0% |
| Equity | 10/15 | €102,730 | €161,251 | +€58,520 | +57.0% |
| Contributions | 10/11 | €39,600 | €39,600 | = | 0.0% |
| Reserves | 13 | €63,130 | €121,651 | +€58,520 | +92.7% |
| Tax-exempt reserves | 132 | €312 | €312 | = | 0.0% |
| Distributable reserves | 133 | €62,818 | €121,338 | +€58,520 | +93.2% |
| Amounts payable | 17/49 | €515,192 | €221,638 | -€293,554 | -57.0% |
| Amounts payable within one year | 42/48 | €515,116 | €221,638 | -€293,477 | -57.0% |
| Trade debts | 44 | €461,537 | €204,159 | -€257,378 | -55.8% |
| Suppliers | 440/4 | €461,537 | €204,159 | -€257,378 | -55.8% |
| Advances received on contracts in progress | 46 | €7,637 | €1,932 | -€5,705 | -74.7% |
| Taxes, remuneration and social security | 45 | €45,941 | €11,862 | -€34,079 | -74.2% |
| Taxes | 450/3 | €34,463 | €741 | -€33,721 | -97.8% |
| Remuneration and social security | 454/9 | €11,479 | €11,120 | -€358 | -3.1% |
| Other amounts payable | 47/48 | - | €3,685 | +€3,685 | |
| Accrued charges and deferred income | 492/3 | €77 | - | -€77 | |
| Remuneration, social security and pensions | 62 | €80,695 | €66,112 | -€14,583 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,008 | €10,940 | -€1,068 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€735 | -€735 | |
| Other operating charges | 640/8 | €1,233 | €1,571 | +€338 | +27.4% |
| Gross operating margin | 9900 | €180,977 | €162,271 | -€18,706 | -10.3% |
| Operating profit (loss) | 9901 | €87,041 | €84,383 | -€2,658 | -3.1% |
| Financial income | 75/76B | €242 | €1 | -€242 | -99.8% |
| Recurring financial income | 75 | €242 | €1 | -€242 | -99.8% |
| Financial charges | 65/66B | €169 | €161 | -€8 | -4.8% |
| Recurring financial charges | 65 | €169 | €161 | -€8 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €87,114 | €84,222 | -€2,892 | -3.3% |
| Income taxes | 67/77 | €26,156 | €25,702 | -€454 | -1.7% |
| Profit (loss) for the period | 9904 | €60,958 | €58,520 | -€2,438 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,958 | €58,520 | -€2,438 | -4.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.