UBIK: 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.
UBIK
Largest movements
- Tangible fixed assets -€7,057
down €7,057 (-25.7%), from €27,485 to €20,428
of which Furniture and vehicles: -€6,294
- Deferred charges and accrued income -€5,935
down €5,935 (-94.6%), from €6,276 to €341
- Receivables within one year -€2,591
down €2,591 (-32.5%), from €7,973 to €5,383
of which Trade receivables: -€2,591
- Cash -€1,496
down €1,496 (-99.4%), from €1,505 to €9
mainly Other debts (-€5,946) and Debts after one year (-€5,135)
- Other debts -€5,946
down €5,946 (-26.4%), from €22,551 to €16,605
- Debts after one year -€5,135
down €5,135 (-29.3%), from €17,527 to €12,392
- Profit (loss) carried forward -€3,645
down €3,645 (-7.8%), from -€46,708 to -€50,353
- Tax, wage and social debts -€3,096
down €3,096 (-49.8%), from €6,217 to €3,121
- Short-term financial debts +€970
up €970 (+26.8%), from €3,623 to €4,593
- Gross operating margin +€11,630
up €11,630, from -€5,391 to €6,238
- Depreciation +€1,137
up €1,137 (+19.2%), from €5,920 to €7,057
- Financial charges -€726
down €726 (-27.8%), from €2,614 to €1,888
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 | €43,239 | €26,160 | -€17,079 | -39.5% |
| Fixed assets | 21/28 | €27,485 | €20,428 | -€7,057 | -25.7% |
| Tangible fixed assets | 22/27 | €27,485 | €20,428 | -€7,057 | -25.7% |
| Furniture and vehicles | 24 | €25,132 | €18,838 | -€6,294 | -25.0% |
| Other tangible fixed assets | 26 | €2,354 | €1,590 | -€763 | -32.4% |
| Current assets | 29/58 | €15,754 | €5,732 | -€10,022 | -63.6% |
| Amounts receivable within one year | 40/41 | €7,973 | €5,383 | -€2,591 | -32.5% |
| Trade receivables | 40 | €7,968 | €5,378 | -€2,591 | -32.5% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,505 | €9 | -€1,496 | -99.4% |
| Deferred charges and accrued income | 490/1 | €6,276 | €341 | -€5,935 | -94.6% |
| Total equity and liabilities | 10/49 | €43,239 | €26,160 | -€17,079 | -39.5% |
| Equity | 10/15 | -€16,072 | -€19,717 | -€3,645 | -22.7% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €18,231 | €18,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,371 | €16,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,708 | -€50,353 | -€3,645 | -7.8% |
| Amounts payable | 17/49 | €59,311 | €45,876 | -€13,435 | -22.7% |
| Amounts payable after more than one year | 17 | €17,527 | €12,392 | -€5,135 | -29.3% |
| Financial debts | 170/4 | €17,527 | €12,392 | -€5,135 | -29.3% |
| Amounts payable within one year | 42/48 | €41,784 | €33,085 | -€8,699 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €4,919 | €5,135 | +€216 | +4.4% |
| Financial debts | 43 | €3,623 | €4,593 | +€970 | +26.8% |
| Credit institutions | 430/8 | €3,623 | €4,593 | +€970 | +26.8% |
| Trade debts | 44 | €4,473 | €3,631 | -€842 | -18.8% |
| Suppliers | 440/4 | €4,473 | €3,631 | -€842 | -18.8% |
| Taxes, remuneration and social security | 45 | €6,217 | €3,121 | -€3,096 | -49.8% |
| Taxes | 450/3 | €6,217 | €3,121 | -€3,096 | -49.8% |
| Other amounts payable | 47/48 | €22,551 | €16,605 | -€5,946 | -26.4% |
| Accrued charges and deferred income | 492/3 | - | €399 | +€399 | |
| Non-recurring operating income | 76A | €2,840 | €3,800 | +€960 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,920 | €7,057 | +€1,137 | +19.2% |
| Other operating charges | 640/8 | €734 | €762 | +€28 | +3.9% |
| Non-recurring operating charges | 66A | €132 | €0 | -€132 | -100.0% |
| Gross operating margin | 9900 | -€5,391 | €6,238 | +€11,630 | |
| Operating profit (loss) | 9901 | -€12,178 | -€1,582 | +€10,596 | +87.0% |
| Financial income | 75/76B | €52 | €20 | -€32 | -61.1% |
| Recurring financial income | 75 | €52 | €20 | -€32 | -61.1% |
| Financial charges | 65/66B | €2,614 | €1,888 | -€726 | -27.8% |
| Recurring financial charges | 65 | €2,614 | €1,888 | -€726 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,740 | -€3,450 | +€11,291 | +76.6% |
| Income taxes | 67/77 | €178 | €195 | +€17 | +9.5% |
| Profit (loss) for the period | 9904 | -€14,918 | -€3,645 | +€11,274 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,918 | -€3,645 | +€11,274 | +75.6% |
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 8 October 2026 via checked.be.