B&C UNIVERSAL EXPORT: 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.
B&C UNIVERSAL EXPORT
Largest movements
- Receivables within one year -€114,062
down €114,062 (-57.7%), from €197,795 to €83,733
of which Trade receivables: -€114,760
- Current investments +€24,000
up €24,000 (+26.5%), from €90,500 to €114,500
- Cash -€21,043
down €21,043 (-7.1%), from €297,312 to €276,269
mainly Trade debts (-€89,408) and Debts after one year (-€57,987)
- Tangible fixed assets -€20,330
down €20,330 (-3.4%), from €597,255 to €576,925
of which Furniture and vehicles: -€20,330
- Trade debts -€89,408
down €89,408 (-95.6%), from €93,502 to €4,094
- Debts after one year -€57,987
down €57,987 (-12.1%), from €480,960 to €422,973
- Reserves +€20,885
up €20,885 (+5.0%), from €417,133 to €438,018
of which Distributable reserves: +€20,885
- Depreciation -€58,026
down €58,026 (-73.9%), from €78,537 to €20,511
- Gross operating margin -€38,943
down €38,943 (-32.9%), from €118,365 to €79,422
- Financial charges +€14,473
up €14,473 (+114.0%), from €12,691 to €27,164
- Other operating charges -€4,616
down €4,616 (-65.8%), from €7,011 to €2,395
- Taxes +€2,092
up €2,092 (+32.8%), from €6,375 to €8,467
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 | €1,295,046 | €1,163,611 | -€131,435 | -10.1% |
| Fixed assets | 21/28 | €696,939 | €676,609 | -€20,330 | -2.9% |
| Tangible fixed assets | 22/27 | €597,255 | €576,925 | -€20,330 | -3.4% |
| Land and buildings | 22 | €500,000 | €500,000 | = | 0.0% |
| Furniture and vehicles | 24 | €97,255 | €76,925 | -€20,330 | -20.9% |
| Financial fixed assets | 28 | €99,684 | €99,684 | = | 0.0% |
| Current assets | 29/58 | €598,107 | €487,002 | -€111,105 | -18.6% |
| Amounts receivable after more than one year | 29 | €12,500 | €12,500 | = | 0.0% |
| Other amounts receivable | 291 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €197,795 | €83,733 | -€114,062 | -57.7% |
| Trade receivables | 40 | €184,372 | €69,612 | -€114,760 | -62.2% |
| Other amounts receivable | 41 | €13,423 | €14,121 | +€698 | +5.2% |
| Current investments | 50/53 | €90,500 | €114,500 | +€24,000 | +26.5% |
| Cash at bank and in hand | 54/58 | €297,312 | €276,269 | -€21,043 | -7.1% |
| Total equity and liabilities | 10/49 | €1,295,046 | €1,163,611 | -€131,435 | -10.1% |
| Equity | 10/15 | €630,636 | €651,521 | +€20,885 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €417,133 | €438,018 | +€20,885 | +5.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €416,203 | €437,088 | +€20,885 | +5.0% |
| Profit (loss) carried forward | 14 | €207,303 | €207,303 | = | 0.0% |
| Amounts payable | 17/49 | €664,410 | €512,090 | -€152,320 | -22.9% |
| Amounts payable after more than one year | 17 | €480,960 | €422,973 | -€57,987 | -12.1% |
| Financial debts | 170/4 | €480,960 | €422,973 | -€57,987 | -12.1% |
| Amounts payable within one year | 42/48 | €183,450 | €89,117 | -€94,333 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €56,136 | €57,987 | +€1,851 | +3.3% |
| Trade debts | 44 | €93,502 | €4,094 | -€89,408 | -95.6% |
| Suppliers | 440/4 | €93,502 | €4,094 | -€89,408 | -95.6% |
| Taxes, remuneration and social security | 45 | €16,308 | €9,532 | -€6,776 | -41.6% |
| Taxes | 450/3 | €16,308 | €9,532 | -€6,776 | -41.6% |
| Other amounts payable | 47/48 | €17,504 | €17,504 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,537 | €20,511 | -€58,026 | -73.9% |
| Other operating charges | 640/8 | €7,011 | €2,395 | -€4,616 | -65.8% |
| Gross operating margin | 9900 | €118,365 | €79,422 | -€38,943 | -32.9% |
| Operating profit (loss) | 9901 | €32,817 | €56,516 | +€23,699 | +72.2% |
| Financial income | 75/76B | €692 | - | -€692 | |
| Recurring financial income | 75 | €692 | - | -€692 | |
| Financial charges | 65/66B | €12,691 | €27,164 | +€14,473 | +114.0% |
| Recurring financial charges | 65 | €12,691 | €27,164 | +€14,473 | +114.0% |
| Profit (loss) for the period before taxes | 9903 | €20,818 | €29,352 | +€8,534 | +41.0% |
| Income taxes | 67/77 | €6,375 | €8,467 | +€2,092 | +32.8% |
| Profit (loss) for the period | 9904 | €14,443 | €20,885 | +€6,442 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,443 | €20,885 | +€6,442 | +44.6% |
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 11 October 2026 via checked.be.