UCCLE VINS: 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.
UCCLE VINS
Largest movements
- Current investments -€92,308
down €92,308 (-45.3%), from €203,713 to €111,405
- Tangible fixed assets +€71,088
up €71,088 (+233%), from €30,445 to €101,533
- Cash -€41,203
down €41,203 (-55.7%), from €73,924 to €32,721
mainly Investment in fixed assets (net) (-€87,465) and Net result for the year (-€55,679)
- Receivables within one year +€10,887
up €10,887 (+298%), from €3,652 to €14,538
of which Other amounts receivable: +€9,951
- Profit (loss) carried forward -€55,679
down €55,679 (-4,187%), from -€1,330 to -€57,009
- Gross operating margin -€32,591
down €32,591 (-1,446%), from -€2,254 to -€34,845
- Depreciation +€10,479
up €10,479 (+178%), from €5,898 to €16,377
- Other operating charges +€2,905
up €2,905 (+189%), from €1,539 to €4,443
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 | €482,945 | €427,232 | -€55,713 | -11.5% |
| Fixed assets | 21/28 | €30,445 | €101,533 | +€71,088 | +233% |
| Tangible fixed assets | 22/27 | €30,445 | €101,533 | +€71,088 | +233% |
| Plant, machinery and equipment | 23 | €2,687 | €10,405 | +€7,718 | +287% |
| Furniture and vehicles | 24 | €758 | €29,534 | +€28,776 | +3,798% |
| Other tangible fixed assets | 26 | €27,000 | €61,594 | +€34,594 | +128% |
| Current assets | 29/58 | €452,500 | €325,699 | -€126,801 | -28.0% |
| Stocks and contracts in progress | 3 | €170,704 | €166,710 | -€3,995 | -2.3% |
| Stocks | 30/36 | €170,704 | €166,710 | -€3,995 | -2.3% |
| Amounts receivable within one year | 40/41 | €3,652 | €14,538 | +€10,887 | +298% |
| Trade receivables | 40 | €3,617 | €4,552 | +€935 | +25.9% |
| Other amounts receivable | 41 | €35 | €9,986 | +€9,951 | +28,465% |
| Current investments | 50/53 | €203,713 | €111,405 | -€92,308 | -45.3% |
| Cash at bank and in hand | 54/58 | €73,924 | €32,721 | -€41,203 | -55.7% |
| Deferred charges and accrued income | 490/1 | €507 | €325 | -€182 | -35.9% |
| Total equity and liabilities | 10/49 | €482,945 | €427,232 | -€55,713 | -11.5% |
| Equity | 10/15 | €299,470 | €243,791 | -€55,679 | -18.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €50,800 | €50,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,800 | €25,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,330 | -€57,009 | -€55,679 | -4,187% |
| Amounts payable | 17/49 | €183,475 | €183,441 | -€34 | 0.0% |
| Amounts payable within one year | 42/48 | €183,475 | €183,441 | -€34 | 0.0% |
| Trade debts | 44 | €1,733 | €1,663 | -€70 | -4.1% |
| Suppliers | 440/4 | €1,733 | €1,663 | -€70 | -4.1% |
| Other amounts payable | 47/48 | €181,741 | €181,778 | +€36 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,898 | €16,377 | +€10,479 | +178% |
| Other operating charges | 640/8 | €1,539 | €4,443 | +€2,905 | +189% |
| Gross operating margin | 9900 | -€2,254 | -€34,845 | -€32,591 | -1,446% |
| Operating profit (loss) | 9901 | -€9,690 | -€55,666 | -€45,976 | -474% |
| Financial income | 75/76B | €1,029 | €1,076 | +€47 | +4.5% |
| Recurring financial income | 75 | €1,029 | €1,076 | +€47 | +4.5% |
| Financial charges | 65/66B | €1,174 | €1,101 | -€74 | -6.3% |
| Recurring financial charges | 65 | €1,174 | €1,101 | -€74 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,836 | -€55,691 | -€45,855 | -466% |
| Income taxes | 67/77 | €177 | -€12 | -€189 | |
| Profit (loss) for the period | 9904 | -€10,013 | -€55,679 | -€45,666 | -456% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,013 | -€55,679 | -€45,666 | -456% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.