UCB Belgium: 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.
UCB Belgium
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating income -€106,703
down €106,703 (-59.3%), from €179,938 to €73,235
- Services and other goods -€102,457
down €102,457 (-56.1%), from €182,511 to €80,054
- Financial income -€77,749
down €77,749 (-87.3%), from €89,048 to €11,299
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,057,476 | €4,054,866 | -€2,610 | -0.1% |
| Fixed assets | 21/28 | €3,542,067 | €3,542,067 | = | 0.0% |
| Financial fixed assets | 28 | €3,542,067 | €3,542,067 | = | 0.0% |
| Affiliated companies | 280/1 | €3,542,067 | €3,542,067 | = | 0.0% |
| Participating interests | 280 | €3,542,067 | €3,542,067 | = | 0.0% |
| Current assets | 29/58 | €515,409 | €512,799 | -€2,610 | -0.5% |
| Amounts receivable within one year | 40/41 | €515,409 | €512,799 | -€2,610 | -0.5% |
| Trade receivables | 40 | €44,669 | - | -€44,669 | |
| Other amounts receivable | 41 | €470,740 | €512,799 | +€42,059 | +8.9% |
| Total equity and liabilities | 10/49 | €4,057,476 | €4,054,866 | -€2,610 | -0.1% |
| Equity | 10/15 | €4,049,636 | €4,052,766 | +€3,130 | +0.1% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Capital | 10 | €2,500,000 | €2,500,000 | = | 0.0% |
| Issued capital | 100 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €250,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250,000 | €250,000 | = | 0.0% |
| Legal reserve | 130 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,299,636 | €1,302,766 | +€3,130 | +0.2% |
| Amounts payable | 17/49 | €7,840 | €2,100 | -€5,740 | -73.2% |
| Amounts payable within one year | 42/48 | €7,840 | €2,100 | -€5,740 | -73.2% |
| Trade debts | 44 | €2,100 | €2,100 | = | 0.0% |
| Suppliers | 440/4 | €2,100 | €2,100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,806 | - | -€3,806 | |
| Taxes | 450/3 | €3,806 | - | -€3,806 | |
| Other amounts payable | 47/48 | €1,934 | - | -€1,934 | |
| Operating income | 70/76A | €179,938 | €73,235 | -€106,703 | -59.3% |
| Other operating income | 74 | €179,938 | €73,235 | -€106,703 | -59.3% |
| Operating charges | 60/66A | €183,529 | €81,052 | -€102,477 | -55.8% |
| Services and other goods | 61 | €182,511 | €80,054 | -€102,457 | -56.1% |
| Other operating charges | 640/8 | €1,018 | €998 | -€20 | -2.0% |
| Operating profit (loss) | 9901 | -€3,591 | -€7,817 | -€4,226 | -118% |
| Financial income | 75/76B | €89,048 | €11,299 | -€77,749 | -87.3% |
| Recurring financial income | 75 | €89,048 | €11,299 | -€77,749 | -87.3% |
| Income from current assets | 751 | €89,048 | €11,299 | -€77,749 | -87.3% |
| Financial charges | 65/66B | €262 | €352 | +€90 | +34.4% |
| Recurring financial charges | 65 | €262 | €352 | +€90 | +34.4% |
| Other financial charges | 652/9 | €262 | €352 | +€90 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €85,195 | €3,130 | -€82,065 | -96.3% |
| Income taxes | 67/77 | €5,240 | - | -€5,240 | |
| Taxes | 670/3 | €5,240 | - | -€5,240 | |
| Profit (loss) for the period | 9904 | €79,955 | €3,130 | -€76,825 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,955 | €3,130 | -€76,825 | -96.1% |
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 18 October 2026 via checked.be.