UBIQ IT: 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.
UBIQ IT
Largest movements
- Cash +€82,194
up €82,194 (+127%), from €64,884 to €147,078
mainly Net result for the year (+€43,370) and Other debts (+€26,976)
- Receivables within one year +€12,942
up €12,942 (+64.1%), from €20,183 to €33,125
of which Trade receivables: +€13,498
- Reserves +€43,370
up €43,370 (+75.8%), from €57,203 to €100,573
- Other debts +€26,976
new in 2025: €26,976
- Advances received +€19,406
new in 2025: €19,406
- Tax, wage and social debts +€4,991
up €4,991 (+22.2%), from €22,464 to €27,454
of which Taxes: +€5,941
- Financial charges +€30,462
up €30,462 (+2,379,832%), from €1 to €30,463
- Gross operating margin +€13,249
up €13,249 (+18.5%), from €71,476 to €84,725
- Taxes -€3,325
down €3,325 (-23.2%), from €14,359 to €11,034
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 | €85,154 | €181,375 | +€96,221 | +113% |
| Fixed assets | 21/28 | - | €822 | +€822 | |
| Tangible fixed assets | 22/27 | - | €822 | +€822 | |
| Plant, machinery and equipment | 23 | - | €822 | +€822 | |
| Current assets | 29/58 | €85,154 | €180,552 | +€95,398 | +112% |
| Amounts receivable within one year | 40/41 | €20,183 | €33,125 | +€12,942 | +64.1% |
| Trade receivables | 40 | €19,628 | €33,125 | +€13,498 | +68.8% |
| Other amounts receivable | 41 | €555 | - | -€555 | |
| Cash at bank and in hand | 54/58 | €64,884 | €147,078 | +€82,194 | +127% |
| Deferred charges and accrued income | 490/1 | €87 | €349 | +€262 | +300% |
| Total equity and liabilities | 10/49 | €85,154 | €181,375 | +€96,221 | +113% |
| Equity | 10/15 | €61,203 | €104,573 | +€43,370 | +70.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €57,203 | €100,573 | +€43,370 | +75.8% |
| Distributable reserves | 133 | €57,203 | €100,573 | +€43,370 | +75.8% |
| Amounts payable | 17/49 | €23,951 | €76,801 | +€52,850 | +221% |
| Amounts payable within one year | 42/48 | €23,951 | €76,801 | +€52,850 | +221% |
| Trade debts | 44 | €1,487 | €2,965 | +€1,478 | +99.3% |
| Suppliers | 440/4 | €1,487 | €2,965 | +€1,478 | +99.3% |
| Advances received on contracts in progress | 46 | - | €19,406 | +€19,406 | |
| Taxes, remuneration and social security | 45 | €22,464 | €27,454 | +€4,991 | +22.2% |
| Taxes | 450/3 | €21,514 | €27,454 | +€5,941 | +27.6% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | - | €26,976 | +€26,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20 | +€20 | |
| Gross operating margin | 9900 | €71,476 | €84,725 | +€13,249 | +18.5% |
| Operating profit (loss) | 9901 | €71,476 | €84,705 | +€13,229 | +18.5% |
| Financial income | 75/76B | €87 | €163 | +€75 | +86.5% |
| Recurring financial income | 75 | €87 | €163 | +€75 | +86.5% |
| Financial charges | 65/66B | €1 | €30,463 | +€30,462 | +2,379,832% |
| Recurring financial charges | 65 | €1 | €30,463 | +€30,462 | +2,379,832% |
| Profit (loss) for the period before taxes | 9903 | €71,562 | €54,404 | -€17,158 | -24.0% |
| Income taxes | 67/77 | €14,359 | €11,034 | -€3,325 | -23.2% |
| Profit (loss) for the period | 9904 | €57,203 | €43,370 | -€13,833 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,203 | €43,370 | -€13,833 | -24.2% |
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 23 October 2026 via checked.be.