UBUNTU4U: 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.
UBUNTU4U
Largest movements
- Receivables within one year -€10,430
down €10,430 (-45.7%), from €22,813 to €12,383
of which Other amounts receivable: -€10,722
- Tangible fixed assets -€1,079
down €1,079 (-41.2%), from €2,617 to €1,538
of which Plant, machinery and equipment: -€816
- Cash -€575
down €575 (-2.5%), from €23,362 to €22,787
mainly Contributions, distributions and other (-€20,000) and Trade debts (-€7,256)
- Reserves -€24,335
down €24,335 (-86.0%), from €28,297 to €3,961
- Other debts +€19,012
up €19,012 (+950.5%), from €2,000 to €21,012
- Trade debts -€7,256
down €7,256 (-68.2%), from €10,636 to €3,380
- Gross operating margin -€1,887
down €1,887 (-63.8%), from €2,959 to €1,073
- Financial income -€477
down €477 (-100.0%), from €477 to €0
- Other operating charges -€176
down €176 (-18.5%), from €950 to €774
- Taxes -€114
down €114 (-43.5%), from €262 to €148
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 | €49,644 | €37,561 | -€12,083 | -24.3% |
| Fixed assets | 21/28 | €2,617 | €1,538 | -€1,079 | -41.2% |
| Tangible fixed assets | 22/27 | €2,617 | €1,538 | -€1,079 | -41.2% |
| Plant, machinery and equipment | 23 | €816 | €0 | -€816 | -100.0% |
| Furniture and vehicles | 24 | €1,801 | €1,538 | -€262 | -14.6% |
| Current assets | 29/58 | €47,027 | €36,022 | -€11,005 | -23.4% |
| Amounts receivable within one year | 40/41 | €22,813 | €12,383 | -€10,430 | -45.7% |
| Trade receivables | 40 | €9,239 | €9,531 | +€292 | +3.2% |
| Other amounts receivable | 41 | €13,573 | €2,852 | -€10,722 | -79.0% |
| Cash at bank and in hand | 54/58 | €23,362 | €22,787 | -€575 | -2.5% |
| Deferred charges and accrued income | 490/1 | €852 | €852 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,644 | €37,561 | -€12,083 | -24.3% |
| Equity | 10/15 | €33,297 | €8,961 | -€24,335 | -73.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,297 | €3,961 | -€24,335 | -86.0% |
| Distributable reserves | 133 | €28,297 | €3,961 | -€24,335 | -86.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,348 | €28,599 | +€12,252 | +74.9% |
| Amounts payable within one year | 42/48 | €16,348 | €28,599 | +€12,252 | +74.9% |
| Trade debts | 44 | €10,636 | €3,380 | -€7,256 | -68.2% |
| Suppliers | 440/4 | €10,636 | €3,380 | -€7,256 | -68.2% |
| Taxes, remuneration and social security | 45 | €3,711 | €4,207 | +€496 | +13.4% |
| Taxes | 450/3 | €3,711 | €4,207 | +€496 | +13.4% |
| Other amounts payable | 47/48 | €2,000 | €21,012 | +€19,012 | +950.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,023 | +€28 | +2.8% |
| Other operating charges | 640/8 | €950 | €774 | -€176 | -18.5% |
| Non-recurring operating charges | 66A | - | €1,801 | +€1,801 | |
| Gross operating margin | 9900 | €2,959 | €1,073 | -€1,887 | -63.8% |
| Operating profit (loss) | 9901 | €1,014 | -€2,525 | -€3,539 | |
| Financial income | 75/76B | €477 | €0 | -€477 | -100.0% |
| Recurring financial income | 75 | €477 | €0 | -€477 | -100.0% |
| Financial charges | 65/66B | €1,682 | €1,662 | -€20 | -1.2% |
| Recurring financial charges | 65 | €1,682 | €1,662 | -€20 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€191 | -€4,187 | -€3,996 | -2089.2% |
| Income taxes | 67/77 | €262 | €148 | -€114 | -43.5% |
| Profit (loss) for the period | 9904 | -€454 | -€4,335 | -€3,882 | -855.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€454 | -€4,335 | -€3,882 | -855.8% |
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 3 October 2026 via checked.be.