UbiquiTom: 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.
UbiquiTom
Largest movements
- Cash +€30,146
up €30,146 (+18.7%), from €160,989 to €191,135
mainly Receivables within one year (+€20,115) and Other debts (+€17,584)
- Receivables within one year -€20,115
down €20,115 (-66.6%), from €30,202 to €10,087
of which Trade receivables: -€20,764
- Other debts +€17,584
up €17,584 (+871%), from €2,018 to €19,602
- Tax, wage and social debts -€5,611
down €5,611 (-35.2%), from €15,927 to €10,316
- Profit (loss) carried forward -€2,152
down €2,152 (-97.8%), from €2,201 to €49
- Gross operating margin -€10,364
down €10,364 (-31.9%), from €32,487 to €22,123
- Taxes -€4,241
down €4,241 (-47.7%), from €8,883 to €4,642
- Financial income -€427
down €427 (-31.0%), from €1,377 to €950
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 | €194,371 | €204,299 | +€9,927 | +5.1% |
| Fixed assets | 21/28 | €3,099 | €2,994 | -€105 | -3.4% |
| Tangible fixed assets | 22/27 | €3,099 | €2,994 | -€105 | -3.4% |
| Furniture and vehicles | 24 | €1,082 | €1,264 | +€181 | +16.7% |
| Other tangible fixed assets | 26 | €2,016 | €1,731 | -€286 | -14.2% |
| Current assets | 29/58 | €191,273 | €201,304 | +€10,032 | +5.2% |
| Amounts receivable within one year | 40/41 | €30,202 | €10,087 | -€20,115 | -66.6% |
| Trade receivables | 40 | €30,202 | €9,438 | -€20,764 | -68.8% |
| Other amounts receivable | 41 | - | €649 | +€649 | |
| Cash at bank and in hand | 54/58 | €160,989 | €191,135 | +€30,146 | +18.7% |
| Deferred charges and accrued income | 490/1 | €82 | €82 | = | 0.0% |
| Total equity and liabilities | 10/49 | €194,371 | €204,299 | +€9,927 | +5.1% |
| Equity | 10/15 | €172,501 | €170,349 | -€2,152 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €167,300 | €167,300 | = | 0.0% |
| Distributable reserves | 133 | €167,300 | €167,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,201 | €49 | -€2,152 | -97.8% |
| Amounts payable | 17/49 | €21,870 | €33,950 | +€12,079 | +55.2% |
| Amounts payable within one year | 42/48 | €21,870 | €33,950 | +€12,079 | +55.2% |
| Trade debts | 44 | €3,925 | €4,031 | +€106 | +2.7% |
| Suppliers | 440/4 | €3,925 | €4,031 | +€106 | +2.7% |
| Taxes, remuneration and social security | 45 | €15,927 | €10,316 | -€5,611 | -35.2% |
| Taxes | 450/3 | €15,927 | €10,316 | -€5,611 | -35.2% |
| Other amounts payable | 47/48 | €2,018 | €19,602 | +€17,584 | +871% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €563 | €662 | +€99 | +17.5% |
| Other operating charges | 640/8 | €132 | €302 | +€169 | +128% |
| Gross operating margin | 9900 | €32,487 | €22,123 | -€10,364 | -31.9% |
| Operating profit (loss) | 9901 | €31,791 | €21,160 | -€10,632 | -33.4% |
| Financial income | 75/76B | €1,377 | €950 | -€427 | -31.0% |
| Recurring financial income | 75 | €1,377 | €950 | -€427 | -31.0% |
| Financial charges | 65/66B | €114 | €120 | +€6 | +5.2% |
| Recurring financial charges | 65 | €114 | €120 | +€6 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €33,055 | €21,990 | -€11,065 | -33.5% |
| Income taxes | 67/77 | €8,883 | €4,642 | -€4,241 | -47.7% |
| Profit (loss) for the period | 9904 | €24,172 | €17,348 | -€6,824 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,172 | €17,348 | -€6,824 | -28.2% |
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 21 October 2026 via checked.be.