Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review
UBCI
On this page
Company details
- Legal name
- Union Bancaire pour le Commerce et l'Industrie
- Listing
- UBCI on the Bourse de Tunis, active · ISIN TN0002400505 (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · audited financial statements, final status not established · source
Read with these figures
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
- Auditor's emphasis of matter. Paragraphe d'observation: the auditors draw attention to note 32 'Contrôle en cours' (a social-security (CNSS) inspection of the parent for 2021-2023, notified in July 2024, still in progress; provisions judged necessary recorded) and note 33 'Passifs éventuels' (the Conseil de la Concurrence case against the banking sector over COVID-19 instalment deferrals; no decision received, risk cannot be reasonably estimated).
Full wording and sources
Audited financial statements for 2025: final status not established
The exchange notice reproduces the commissaires aux comptes' report on the consolidated statements dated 'Tunis, le 13 avril 2026', closed with the firms' and partners' printed names (AMC Ernst & Young, Fehmi LAOURINE; Société DATN - Membre de Deloitte Touche Tohmatsu Limited, Tarek SAHLI) and no signature (PDF p36, page image). The statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra en date du 28 avril 2026' (PDF p1); no board approval date is printed.
Source: Avis des sociétés — Etats financiers consolidés, Union Bancaire pour le Commerce et l'Industrie - UBCI, arrêtés au 31 décembre 2025 (dated 2026-04-13)
Auditor's emphasis of matter
Paragraphe d'observation: the auditors draw attention to note 32 'Contrôle en cours' (a social-security (CNSS) inspection of the parent for 2021-2023, notified in July 2024, still in progress; provisions judged necessary recorded) and note 33 'Passifs éventuels' (the Conseil de la Concurrence case against the banking sector over COVID-19 instalment deferrals; no decision received, risk cannot be reasonably estimated). 'Notre opinion n'est pas modifiée à l'égard de ces points.' (PDF p33)
Source: Avis des sociétés — Etats financiers consolidés, Union Bancaire pour le Commerce et l'Industrie - UBCI, arrêtés au 31 décembre 2025 (dated 2026-04-13)
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Produit Net Bancaire
TND 355 million
355,266 TND thousands · p4
+10.4% vs 2024
Printed 'Produit Net Bancaire' (p4).
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Résultat des activités ordinaires
TND 72.7 million
72,659 TND thousands · p4
+30.4% vs 2024
Printed 'Résultat des activités ordinaires' (p4), the result after tax and before minority interests; no 'profit for the year' line before minorities is printed.
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Résultat net consolidé de l'exercice
TND 71.4 million
71,397 TND thousands · p4
+29.8% vs 2024
Printed 'Résultat net consolidé de l'exercice' (p4), after minority interests.
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Total assets
TND 5.68 billion
5,675,878 TND thousands · p2
+9.5% vs 2024
Printed 'Total des actifs' (p2).
-
Customer deposits
TND 3.89 billion
3,885,978 TND thousands · p2
+3.1% vs 2024
Printed 'PA3 - Dépôts et avoirs de la clientèle' (p2).
-
Total des Capitaux propres du groupes
TND 634 million
633,646 TND thousands · p2
+13.8% vs 2024
Printed 'Total des Capitaux propres du groupes' (p2); minority interests are printed separately, so it is not shown as total equity.
Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND thousands unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY2025 — audited financial statements, final status not established; reported for the year · source
- FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Intérêts et revenus assimilés | 391,541 | 368,935 |
| Commissions (en produits) | 77,201 | 78,093 |
| Gains sur portefeuille-titres commercial et | 62,364 | 25,714 |
| Revenus du portefeuille d'investissement1 | 43,577 | 47,648 |
| Total produits d'exploitation bancaire2 | 574,683 | 520,390 |
| Intérêts encourus et charges | (207,108) | (188,966) |
| Commissions encourues | (12,309) | (9,767) |
| Total charges d'exploitation bancaire3 | (219,417) | (198,783) |
| Produit Net Bancaire | 355,266 | 321,657 |
| Dotations aux provisions et résultat des corrections de valeurs sur créances, hors | (20,611) | (17,320) |
| Dotations aux provisions et résultat des corrections de valeurs sur portefeuille4 | 3,600 | 2,821 |
| Autres produits d'exploitation | 3,779 | 4,479 |
| Frais de personnel | (149,094) | (135,890) |
| Charges générales d'exploitation | (69,327) | (75,161) |
| Dotations aux amortissements et aux5 | (23,113) | (10,241) |
| Résultat d'exploitation | 100,500 | 90,345 |
| Solde en gain/perte6 | (2,010) | 2,703 |
| Impôt sur les bénéfices | (25,830) | (37,329) |
| Résultat des activités ordinaires7 | 72,659 | 55,720 |
| Intérêts des minoritaires8 | (1,262) | (735) |
| Résultat net de l'exercice après modification comptable9 | 71,397 | 54,985 |
Notes and alternative reported figures (9)
- “Revenus du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: PR4, note 25.
- “Total produits d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating income.
- “Total charges d'exploitation bancaire” is an issuer-specific line, not mapped to a shared definition: Total banking operating charges (negative).
- “Dotations aux provisions et résultat des corrections de valeurs sur portefeuille” is an issuer-specific line, not mapped to a shared definition: PR6-CH5, note 28.
- “Dotations aux amortissements et aux” is an issuer-specific line, not mapped to a shared definition: CH8.
- “Solde en gain/perte” is an issuer-specific line, not mapped to a shared definition: PR8-CH9.
- “Résultat des activités ordinaires” is an issuer-specific line, not mapped to a shared definition: Result after income tax and before minority interests; no extraordinary items are printed.
- “Intérêts des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the result, deducted (p4).
- “Résultat net de l'exercice après modification comptable” is an issuer-specific line, not mapped to a shared definition: Group net result after the effect of accounting changes (none printed).
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Caisse et avoirs auprès de la BCT, CCP et TGT | 111,657 | 87,571 |
| Créances sur les établissements bancaires et financiers | 712,965 | 687,472 |
| Créances sur la clientèle | 3,514,826 | 3,290,048 |
| Portefeuille-titres commercial | 451,670 | 165,383 |
| Portefeuille d'investissement | 554,567 | 631,164 |
| Valeurs immobilisées1 | 154,223 | 153,809 |
| Autres actifs | 171,099 | 163,502 |
| Actifs d'impôts différés | 4,871 | 3,436 |
| Total des actifs | 5,675,878 | 5,182,385 |
| Banque Centrale et CCP2 | 566,311 | 292,723 |
| Dépôts et avoirs des établissements bancaires et financiers | 179,478 | 188,259 |
| Dépôts et avoirs de la clientèle | 3,885,978 | 3,768,399 |
| Emprunts et ressources spéciales | 158,055 | 54,838 |
| Autres passifs | 243,805 | 314,608 |
| Total des passifs | 5,033,627 | 4,618,827 |
| Intérêts des minoritaires dans les réserves3 | 7,342 | 5,882 |
| Intérêts des minoritaires dans le résultat4 | 1,263 | 735 |
| Intérêts minoritaires | 8,605 | 6,617 |
| Capital | 100,008 | 100,008 |
| Réserves consolidées et assimilées5 | 462,241 | 401,948 |
| Résultat consolidé6 | 71,397 | 54,985 |
| Total des Capitaux propres du groupes | 633,646 | 556,941 |
| Total passifs, intérêts minoritaires et capitaux propres consolidés | 5,675,878 | 5,182,385 |
Notes and alternative reported figures (6)
- “Valeurs immobilisées” is an issuer-specific line, not mapped to a shared definition: AC6, note 6: tangible and intangible fixed assets, net.
- “Banque Centrale et CCP” is an issuer-specific line, not mapped to a shared definition: PA1, note 9: amounts due to the central bank and postal accounts.
- “Intérêts des minoritaires dans les réserves” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of reserves.
- “Intérêts des minoritaires dans le résultat” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the year's result, within the balance sheet.
- “Réserves consolidées et assimilées” is an issuer-specific line, not mapped to a shared definition: CP3: consolidated reserves.
- “Résultat consolidé” is an issuer-specific line, not mapped to a shared definition: CP6: the year's consolidated result (group share) shown within equity.
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Produits d'exploitation bancaire encaissés1 | 504,126 | 472,112 |
| Charges d'exploitation bancaire décaissées2 | (222,451) | (196,917) |
| Dépôts / retraits de dépôts accordés à des3 | –4 | (815) |
| Dépôts / retraits de dépôts des établissements bancaires5 | (10,920) | (66,871) |
| Prêts et avances / remboursements prêts et avances6 | (245,981) | (350,968) |
| Dépôts / retrait de dépôts de la clientèle7 | 120,941 | 390,995 |
| Acquisition / Cession des titres de placement8 | (268,339) | (144,816) |
| Sommes versées au personnel et créditeurs divers9 | (289,512) | (193,042) |
| Autres flux de trésorerie provenant des activités10 | (4,647) | 18,085 |
| Impôts sur les sociétés | (28,948) | (43,586) |
| Flux de trésorerie net provenant | (445,731) | (115,823) |
| Revenus encaissés du portefeuille d'investissement11 | 53,628 | 40,333 |
| Aquisitions / cessions sur portefeuille d'investissement12 | 70,598 | (30,191) |
| Aquisitions / cessions sur immobilisations13 | (23,326) | (31,859) |
| Flux de trésorerie net provenant | 100,900 | (21,717) |
| Augmentation / diminution des ressources spéciales14 | 102,447 | (20,866) |
| Dividendes versés15 | 6,020 | (25,551) |
| Flux de trésorerie net affecté aux | 108,467 | (46,417) |
| Variation nette des liquidités | (236,364) | (183,957) |
| Liquidités et équivalents de liquidités en début de | 121,791 | 305,748 |
| Liquidités et équivalents de | (114,573) | 121,791 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
Notes and alternative reported figures (14)
- “Produits d'exploitation bancaire encaissés” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Charges d'exploitation bancaire décaissées” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Dépôts / retraits de dépôts accordés à des” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Dépôts / retraits de dépôts des établissements bancaires” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Prêts et avances / remboursements prêts et avances” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Dépôts / retrait de dépôts de la clientèle” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Acquisition / Cession des titres de placement” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Sommes versées au personnel et créditeurs divers” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Autres flux de trésorerie provenant des activités” is an issuer-specific line, not mapped to a shared definition: Operating.
- “Revenus encaissés du portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Aquisitions / cessions sur portefeuille d'investissement” is an issuer-specific line, not mapped to a shared definition: Investing (net).
- “Aquisitions / cessions sur immobilisations” is an issuer-specific line, not mapped to a shared definition: Investing (net).
- “Augmentation / diminution des ressources spéciales” is an issuer-specific line, not mapped to a shared definition: Financing (net).
- “Dividendes versés”: mapping to a shared definition is uncertain. Printed as a positive 6 020 for 2025 ((25 551) for 2024) and added in the financing total; kept as printed.
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes versés |
6,020 | TND thousands | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes versés |
(25,551) | TND thousands | Audited financial statements, p5 |
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
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Avis des sociétés — Etats financiers consolidés, Union Bancaire pour le Commerce et l'Industrie - UBCI, arrêtés au 31 décembre 2025
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: AMC Ernst & Young (Fehmi LAOURINE) and Société DATN - Membre de Deloitte Touche Tohmatsu Limited (Tarek SAHLI), commissaires aux comptes, unmodified opinion
Auditor's sign-off: AMC Ernst & Young, Fehmi LAOURINE; Société DATN, Tarek SAHLI (names printed)
Final status: The exchange notice reproduces the commissaires aux comptes' report on the consolidated statements dated 'Tunis, le 13 avril 2026', closed with the firms' and partners' printed names (AMC Ernst & Young, Fehmi LAOURINE; Société DATN - Membre de Deloitte Touche Tohmatsu Limited, Tarek SAHLI) and no signature (PDF p36, page image). The statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra en date du 28 avril 2026' (PDF p1); no board approval date is printed.
- Document date
- 13 Apr 2026
- Auditor's report
- 13 Apr 2026
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · TND thousands (printed “(Unité : en 1 000 DT)”)
- 2024 column of the état de résultat (p4): 'Total charges d'exploitation bancaire' is printed (198 783), while its two lines add to (198 733) ((188 966) + (9 767)); 'Produit Net Bancaire' 321 657 equals 520 390 - 198 733, not 520 390 - 198 783. Checked on the page render (200 dpi): the figures are printed so. The two resulting arithmetic fails (2024 total charges and PNB) are the issuer's; kept as printed.
- Printed rounding: Résultat d'exploitation 100 500 + other ordinary items (2 010) + income tax (25 830) = 72 660 against 72 659 printed for 'Résultat des activités ordinaires' (2024: 90 345 + 2 703 - 37 329 = 55 719 against 55 720) (p4). Minority interests in the result are 1 263 in the bilan (p2) and (1 262) in the état de résultat (p4). Figures kept as printed.
- No profit-before-tax line is printed; 'Résultat des activités ordinaires' (72 659; 2024: 55 720) is after income tax and before minority interests (p4). 'Dividendes versés' is printed positive for 2025 (6 020) and is added in the financing total (108 467 = 102 447 + 6 020, p5).
- The auditors' opinion names the group 'Union Bancaire pour le Commerce et l'Investissement (UBCI)' (PDF p30), while the statements and the report heading print 'Union Bancaire pour le Commerce et de l'Industrie'; same group (Groupe UBCI, consolidated equity 633 646 KDT and result 71 397 KDT quoted).
Technical details
- File
- 36 pages, with a text layer
- SHA-256
41154d1ac231d3b53571681d39ae3bba1409756da75c1fc7e5be58c94de4c98c- Entity as printed
- Union Bancaire pour le Commerce et l'Industrie - UBCI; Groupe UBCI
- Exchange copy
- retrieved 2026-10-08T18:05:25Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.