UBIVISION: 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.
UBIVISION
Largest movements
- Cash -€61,332
down €61,332 (-74.2%), from €82,703 to €21,371
mainly Other debts (-€84,857) and Net result for the year (-€15,484)
- Receivables within one year -€41,914
down €41,914 (-98.1%), from €42,704 to €790
of which Trade receivables: -€21,335
- Other debts -€84,857
down €84,857 (-54.5%), from €155,606 to €70,748
- Profit (loss) carried forward -€15,394
new in 2025: -€15,394
- Tax, wage and social debts -€13,968
down €13,968 (-60.4%), from €23,131 to €9,163
- Gross operating margin -€121,488
down €121,488, from €116,015 to -€5,472
- Taxes -€29,176
down €29,176 (-100%), from €29,176 to €0
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 | €1,030,294 | €920,728 | -€109,567 | -10.6% |
| Fixed assets | 21/28 | €904,783 | €898,509 | -€6,274 | -0.7% |
| Tangible fixed assets | 22/27 | €133,420 | €127,146 | -€6,274 | -4.7% |
| Land and buildings | 22 | €131,000 | €125,583 | -€5,417 | -4.1% |
| Plant, machinery and equipment | 23 | €1,871 | €1,333 | -€538 | -28.8% |
| Furniture and vehicles | 24 | €549 | €231 | -€319 | -58.0% |
| Financial fixed assets | 28 | €771,363 | €771,363 | = | 0.0% |
| Current assets | 29/58 | €125,512 | €22,219 | -€103,293 | -82.3% |
| Amounts receivable within one year | 40/41 | €42,704 | €790 | -€41,914 | -98.1% |
| Trade receivables | 40 | €21,335 | €0 | -€21,335 | -100% |
| Other amounts receivable | 41 | €21,369 | €790 | -€20,579 | -96.3% |
| Cash at bank and in hand | 54/58 | €82,703 | €21,371 | -€61,332 | -74.2% |
| Deferred charges and accrued income | 490/1 | €105 | €58 | -€47 | -44.6% |
| Total equity and liabilities | 10/49 | €1,030,294 | €920,728 | -€109,567 | -10.6% |
| Equity | 10/15 | €850,158 | €834,674 | -€15,484 | -1.8% |
| Contributions | 10/11 | €336,474 | €336,474 | = | 0.0% |
| Reserves | 13 | €513,684 | €513,594 | -€90 | 0.0% |
| Non-distributable reserves | 130/1 | €9,815 | €1,860 | -€7,955 | -81.0% |
| Reserves not available under the articles | 1311 | €9,815 | €1,860 | -€7,955 | -81.0% |
| Distributable reserves | 133 | €503,869 | €511,734 | +€7,865 | +1.6% |
| Profit (loss) carried forward | 14 | - | -€15,394 | -€15,394 | |
| Amounts payable | 17/49 | €180,137 | €86,054 | -€94,083 | -52.2% |
| Amounts payable after more than one year | 17 | - | €2,300 | +€2,300 | |
| Other amounts payable | 178/9 | - | €2,300 | +€2,300 | |
| Amounts payable within one year | 42/48 | €178,909 | €83,754 | -€95,155 | -53.2% |
| Trade debts | 44 | €172 | €3,842 | +€3,670 | +2,139% |
| Suppliers | 440/4 | €172 | €3,842 | +€3,670 | +2,139% |
| Taxes, remuneration and social security | 45 | €23,131 | €9,163 | -€13,968 | -60.4% |
| Taxes | 450/3 | €23,131 | €9,163 | -€13,968 | -60.4% |
| Other amounts payable | 47/48 | €155,606 | €70,748 | -€84,857 | -54.5% |
| Accrued charges and deferred income | 492/3 | €1,228 | €0 | -€1,228 | -100% |
| Non-recurring operating income | 76A | €76 | €0 | -€76 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,622 | €6,274 | -€348 | -5.3% |
| Other operating charges | 640/8 | €3,225 | €3,456 | +€231 | +7.2% |
| Gross operating margin | 9900 | €116,015 | -€5,472 | -€121,488 | |
| Operating profit (loss) | 9901 | €106,168 | -€15,202 | -€121,370 | |
| Financial income | 75/76B | €53 | €61 | +€8 | +15.7% |
| Recurring financial income | 75 | €53 | €61 | +€8 | +15.7% |
| Financial charges | 65/66B | €706 | €343 | -€364 | -51.5% |
| Recurring financial charges | 65 | €706 | €343 | -€364 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €105,515 | -€15,484 | -€120,999 | |
| Income taxes | 67/77 | €29,176 | €0 | -€29,176 | -100% |
| Profit (loss) for the period | 9904 | €76,338 | -€15,484 | -€91,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,338 | -€15,484 | -€91,822 |
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.