UNIVERS COUTURE: what changed
UNIVERS COUTURE
Largest movements
- Receivables within one year -€3,701
down €3,701 (-62.0%), from €5,967 to €2,266
of which Trade receivables: -€3,091
- Cash +€1,028
up €1,028 (+514%), from €200 to €1,228
mainly Net result for the year (+€5,220) and Receivables within one year (+€3,701)
- Stocks and contracts -€717
down €717 (-62.5%), from €1,147 to €430
- Tangible fixed assets -€475
down €475 (-10.1%), from €4,695 to €4,221
of which Other tangible fixed assets: -€1,144
- Other debts -€7,372
down €7,372 (-50.3%), from €14,641 to €7,269
- Profit (loss) carried forward +€5,220
up €5,220 (+32.9%), from -€15,888 to -€10,667
- Trade debts -€4,121
down €4,121 (-68.1%), from €6,056 to €1,935
- Accrued charges and deferred income +€1,500
up €1,500 (+150%), from €1,000 to €2,500
- Tax, wage and social debts +€907
new in 2025: €907
- Staff costs +€3,026
new in 2025: €3,026
- Gross operating margin +€2,778
up €2,778 (+48.6%), from €5,721 to €8,499
- Financial income +€2,000
new in 2025: €2,000
- Depreciation -€85
down €85 (-4.8%), from €1,758 to €1,673
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,009 | €8,144 | -€3,865 | -32.2% |
| Fixed assets | 21/28 | €4,695 | €4,221 | -€475 | -10.1% |
| Tangible fixed assets | 22/27 | €4,695 | €4,221 | -€475 | -10.1% |
| Plant, machinery and equipment | 23 | €84 | - | -€84 | |
| Furniture and vehicles | 24 | €1,028 | €1,782 | +€754 | +73.3% |
| Other tangible fixed assets | 26 | €3,583 | €2,439 | -€1,144 | -31.9% |
| Current assets | 29/58 | €7,314 | €3,923 | -€3,391 | -46.4% |
| Stocks and contracts in progress | 3 | €1,147 | €430 | -€717 | -62.5% |
| Stocks | 30/36 | €1,147 | €430 | -€717 | -62.5% |
| Amounts receivable within one year | 40/41 | €5,967 | €2,266 | -€3,701 | -62.0% |
| Trade receivables | 40 | €4,042 | €951 | -€3,091 | -76.5% |
| Other amounts receivable | 41 | €1,925 | €1,315 | -€610 | -31.7% |
| Cash at bank and in hand | 54/58 | €200 | €1,228 | +€1,028 | +514% |
| Total equity and liabilities | 10/49 | €12,009 | €8,144 | -€3,865 | -32.2% |
| Equity | 10/15 | -€9,688 | -€4,467 | +€5,220 | +53.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,888 | -€10,667 | +€5,220 | +32.9% |
| Amounts payable | 17/49 | €21,696 | €12,611 | -€9,086 | -41.9% |
| Amounts payable within one year | 42/48 | €20,696 | €10,111 | -€10,586 | -51.1% |
| Trade debts | 44 | €6,056 | €1,935 | -€4,121 | -68.1% |
| Suppliers | 440/4 | €6,056 | €1,935 | -€4,121 | -68.1% |
| Taxes, remuneration and social security | 45 | - | €907 | +€907 | |
| Remuneration and social security | 454/9 | - | €907 | +€907 | |
| Other amounts payable | 47/48 | €14,641 | €7,269 | -€7,372 | -50.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €2,500 | +€1,500 | +150% |
| Remuneration, social security and pensions | 62 | - | €3,026 | +€3,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,758 | €1,673 | -€85 | -4.8% |
| Other operating charges | 640/8 | €480 | €426 | -€53 | -11.1% |
| Gross operating margin | 9900 | €5,721 | €8,499 | +€2,778 | +48.6% |
| Operating profit (loss) | 9901 | €3,483 | €3,374 | -€109 | -3.1% |
| Financial income | 75/76B | - | €2,000 | +€2,000 | |
| Recurring financial income | 75 | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €84 | €153 | +€69 | +82.2% |
| Recurring financial charges | 65 | €84 | €153 | +€69 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | €3,399 | €5,220 | +€1,821 | +53.6% |
| Profit (loss) for the period | 9904 | €3,399 | €5,220 | +€1,821 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,399 | €5,220 | +€1,821 | +53.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.