U.C AUTOMOBILES: 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.
U.C AUTOMOBILES
Largest movements
- Stocks and contracts +€301,495
up €301,495 (+83.6%), from €360,473 to €661,969
- Receivables within one year -€189,754
down €189,754 (-31.9%), from €594,500 to €404,746
of which Trade receivables: -€189,753
- Cash +€34,718
up €34,718 (+3.9%), from €890,087 to €924,805
mainly Net result for the year (+€489,678) and Depreciation (+€204,502)
- Deferred charges and accrued income +€25,742
up €25,742 (+241%), from €10,699 to €36,441
- Profit (loss) carried forward +€489,678
up €489,678 (+33.7%), from €1.5m to €1.9m
- Tax, wage and social debts -€183,607
down €183,607 (-64.8%), from €283,325 to €99,718
of which Taxes: -€190,779
- Other debts -€111,608
down €111,608 (-46.3%), from €241,240 to €129,632
- Trade debts -€34,860
down €34,860 (-9.2%), from €378,131 to €343,271
- Gross operating margin +€60,940
up €60,940 (+7.1%), from €860,659 to €921,599
- Depreciation +€53,824
up €53,824 (+35.7%), from €150,678 to €204,502
- Staff costs +€13,953
up €13,953, from €0 to €13,953
- Taxes -€13,171
down €13,171 (-7.2%), from €183,963 to €170,791
- Financial income -€10,001
no longer reported in 2025 (was €10,001)
of which Non-recurring financial income: -€5,678
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 | €2,378,436 | €2,559,006 | +€180,570 | +7.6% |
| Fixed assets | 21/28 | €522,676 | €531,045 | +€8,369 | +1.6% |
| Tangible fixed assets | 22/27 | €522,676 | €531,045 | +€8,369 | +1.6% |
| Land and buildings | 22 | €6,920 | - | -€6,920 | |
| Plant, machinery and equipment | 23 | €3,308 | €5,939 | +€2,631 | +79.6% |
| Furniture and vehicles | 24 | €333,453 | €311,357 | -€22,096 | -6.6% |
| Other tangible fixed assets | 26 | €178,995 | €213,749 | +€34,754 | +19.4% |
| Current assets | 29/58 | €1,855,759 | €2,027,961 | +€172,201 | +9.3% |
| Stocks and contracts in progress | 3 | €360,473 | €661,969 | +€301,495 | +83.6% |
| Stocks | 30/36 | €360,473 | €661,969 | +€301,495 | +83.6% |
| Amounts receivable within one year | 40/41 | €594,500 | €404,746 | -€189,754 | -31.9% |
| Trade receivables | 40 | €594,499 | €404,746 | -€189,753 | -31.9% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €890,087 | €924,805 | +€34,718 | +3.9% |
| Deferred charges and accrued income | 490/1 | €10,699 | €36,441 | +€25,742 | +241% |
| Total equity and liabilities | 10/49 | €2,378,436 | €2,559,006 | +€180,570 | +7.6% |
| Equity | 10/15 | €1,475,199 | €1,964,877 | +€489,678 | +33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,454,739 | €1,944,417 | +€489,678 | +33.7% |
| Amounts payable | 17/49 | €903,236 | €594,128 | -€309,108 | -34.2% |
| Amounts payable within one year | 42/48 | €902,695 | €572,732 | -€329,964 | -36.6% |
| Financial debts | 43 | - | €111 | +€111 | |
| Credit institutions | 430/8 | - | €111 | +€111 | |
| Trade debts | 44 | €378,131 | €343,271 | -€34,860 | -9.2% |
| Suppliers | 440/4 | €378,131 | €343,271 | -€34,860 | -9.2% |
| Taxes, remuneration and social security | 45 | €283,325 | €99,718 | -€183,607 | -64.8% |
| Taxes | 450/3 | €282,297 | €91,518 | -€190,779 | -67.6% |
| Remuneration and social security | 454/9 | €1,028 | €8,200 | +€7,172 | +698% |
| Other amounts payable | 47/48 | €241,240 | €129,632 | -€111,608 | -46.3% |
| Accrued charges and deferred income | 492/3 | €541 | €21,397 | +€20,856 | +3,855% |
| Non-recurring operating income | 76A | €57,462 | €30,081 | -€27,380 | -47.6% |
| Remuneration, social security and pensions | 62 | €0 | €13,953 | +€13,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,678 | €204,502 | +€53,824 | +35.7% |
| Other operating charges | 640/8 | €42,301 | €38,167 | -€4,134 | -9.8% |
| Non-recurring operating charges | 66A | €3,885 | €1,050 | -€2,835 | -73.0% |
| Gross operating margin | 9900 | €860,659 | €921,599 | +€60,940 | +7.1% |
| Operating profit (loss) | 9901 | €663,794 | €663,927 | +€132 | 0.0% |
| Financial income | 75/76B | €10,001 | - | -€10,001 | |
| Recurring financial income | 75 | €4,323 | - | -€4,323 | |
| Non-recurring financial income | 76B | €5,678 | - | -€5,678 | |
| Financial charges | 65/66B | €3,513 | €3,457 | -€56 | -1.6% |
| Recurring financial charges | 65 | €3,513 | €3,457 | -€56 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €670,282 | €660,470 | -€9,813 | -1.5% |
| Income taxes | 67/77 | €183,963 | €170,791 | -€13,171 | -7.2% |
| Profit (loss) for the period | 9904 | €486,320 | €489,678 | +€3,358 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €486,320 | €489,678 | +€3,358 | +0.7% |
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 26 October 2026 via checked.be.