UBIQOM: what changed
UBIQOM
Largest movements
- Tangible fixed assets -€404,841
down €404,841 (-91.7%), from €441,308 to €36,467
of which Land and buildings: -€388,985
- Cash +€87,418
up €87,418 (+273,181%), from €32 to €87,450
mainly Investment in fixed assets (net) (+€388,050) and Net result for the year (+€66,523)
- Receivables within one year -€20,507
down €20,507 (-100%), from €20,507 to €0
of which Trade receivables: -€16,054
- Other debts -€158,893
down €158,893 (-93.5%), from €169,954 to €11,061
- Debts after one year -€118,110
down €118,110 (-66.3%), from €178,110 to €60,000
- Revaluation surpluses -€98,114
down €98,114 (-100%), from €98,114 to €0
- Profit (loss) carried forward +€66,523
up €66,523 (+68.3%), from -€97,407 to -€30,884
- Current portion of long-term debt -€37,584
down €37,584 (-100%), from €37,584 to €0
- Gross operating margin +€118,663
up €118,663 (+1,734%), from €6,844 to €125,507
- Taxes +€31,730
up €31,730 (+23,802%), from €133 to €31,864
- Depreciation -€7,938
down €7,938 (-32.1%), from €24,729 to €16,791
- Financial charges +€3,715
up €3,715 (+69.4%), from €5,350 to €9,065
- Other operating charges -€2,292
down €2,292 (-64.4%), from €3,557 to €1,265
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €461,847 | €123,917 | -€337,930 | -73.2% |
| Fixed assets | 21/28 | €441,308 | €36,467 | -€404,841 | -91.7% |
| Tangible fixed assets | 22/27 | €441,308 | €36,467 | -€404,841 | -91.7% |
| Land and buildings | 22 | €388,985 | €0 | -€388,985 | -100% |
| Furniture and vehicles | 24 | €52,324 | €36,467 | -€15,856 | -30.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €20,539 | €87,450 | +€66,911 | +326% |
| Amounts receivable within one year | 40/41 | €20,507 | €0 | -€20,507 | -100% |
| Trade receivables | 40 | €16,054 | €0 | -€16,054 | -100% |
| Other amounts receivable | 41 | €4,453 | €0 | -€4,453 | -100% |
| Cash at bank and in hand | 54/58 | €32 | €87,450 | +€87,418 | +273,181% |
| Total equity and liabilities | 10/49 | €461,847 | €123,917 | -€337,930 | -73.2% |
| Equity | 10/15 | €51,957 | €20,366 | -€31,591 | -60.8% |
| Contributions | 10/11 | €51,250 | €51,250 | = | 0.0% |
| Revaluation surpluses | 12 | €98,114 | €0 | -€98,114 | -100% |
| Profit (loss) carried forward | 14 | -€97,407 | -€30,884 | +€66,523 | +68.3% |
| Amounts payable | 17/49 | €409,890 | €103,551 | -€306,339 | -74.7% |
| Amounts payable after more than one year | 17 | €178,110 | €60,000 | -€118,110 | -66.3% |
| Financial debts | 170/4 | €178,110 | €60,000 | -€118,110 | -66.3% |
| Amounts payable within one year | 42/48 | €231,780 | €43,551 | -€188,229 | -81.2% |
| Current portion of amounts payable after more than one year | 42 | €37,584 | €0 | -€37,584 | -100% |
| Financial debts | 43 | €10,171 | €0 | -€10,171 | -100% |
| Credit institutions | 430/8 | €10,171 | €0 | -€10,171 | -100% |
| Trade debts | 44 | €11,270 | €5,471 | -€5,799 | -51.5% |
| Suppliers | 440/4 | €11,270 | €5,471 | -€5,799 | -51.5% |
| Taxes, remuneration and social security | 45 | €2,800 | €27,019 | +€24,219 | +865% |
| Taxes | 450/3 | €2,800 | €27,019 | +€24,219 | +865% |
| Other amounts payable | 47/48 | €169,954 | €11,061 | -€158,893 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,729 | €16,791 | -€7,938 | -32.1% |
| Other operating charges | 640/8 | €3,557 | €1,265 | -€2,292 | -64.4% |
| Gross operating margin | 9900 | €6,844 | €125,507 | +€118,663 | +1,734% |
| Operating profit (loss) | 9901 | -€21,442 | €107,451 | +€128,893 | |
| Financial charges | 65/66B | €5,350 | €9,065 | +€3,715 | +69.4% |
| Recurring financial charges | 65 | €5,350 | €9,065 | +€3,715 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,792 | €98,386 | +€125,179 | |
| Income taxes | 67/77 | €133 | €31,864 | +€31,730 | +23,802% |
| Profit (loss) for the period | 9904 | -€26,926 | €66,523 | +€93,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,926 | €66,523 | +€93,449 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.