UNIVERS DRINK: what changed
What changed
UNIVERS DRINK
NACE 47.251, Retail sale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€279,250
2024 · €367,493-€88,243
Equity
€2.3m
2024 · €2.5m-€180,950
Cash
€1.6m
2024 · €650,331+€934,321
Balance sheet total
€3.9m
2024 · €3.5m+€425,447
Largest movements
Assets
- Cash +€934,321
up €934,321 (+144%), from €650,331 to €1.6m
mainly Current investments (+€523,356) and Other debts (+€465,556)
- Current investments -€523,356
down €523,356 (-100%), from €523,356 to €0
- Receivables within one year -€231,794
down €231,794 (-19.2%), from €1.2m to €977,631
of which Trade receivables: -€141,205
- Tangible fixed assets +€156,927
up €156,927 (+307%), from €51,052 to €207,979
of which Assets under construction and advance payments: +€129,925
- Stocks and contracts +€82,264
up €82,264 (+8.3%), from €985,835 to €1.1m
Equity and liabilities
- Other debts +€465,556
up €465,556 (+30,230%), from €1,540 to €467,096
- Profit (loss) carried forward -€180,950
down €180,950 (-14.4%), from €1.3m to €1.1m
- Trade debts +€168,248
up €168,248 (+20.5%), from €819,189 to €987,437
Income statement
- Provisions +€71,600
no longer reported in 2025 (was -€71,600)
- Staff costs +€49,147
up €49,147 (+7.4%), from €661,498 to €710,645
- Financial income -€36,970
down €36,970 (-50.6%), from €73,013 to €36,043
of which Non-recurring financial income: -€38,396
- Taxes -€28,769
down €28,769 (-13.8%), from €208,329 to €179,560
- Gross operating margin +€28,329
up €28,329 (+2.4%), from €1.2m to €1.2m
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.
Result 2024
€367,493
Gross operating margin
+€28,329
Staff costs
-€49,147
Depreciation
+€11,382
Provisions
-€71,600
Other operating charges
+€9,196
Other operating items
-€9,117
Financial income
-€36,970
Financial charges
+€914
Taxes
+€28,769
Result 2025
€279,250
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
+€320,822
Financing
-€456,200
Cash 2024
€650,331
From operations (derived)
+€1.1m
Net result for the year
+€279,250
Depreciation
+€50,566
Stocks and contracts
-€82,264
Receivables within one year
+€231,794
Deferred charges and accrued income
-€12,043
Trade debts
+€168,248
Tax, wage and social debts
-€33,127
Other debts
+€465,556
Accrued charges and deferred income
+€1,721
Investment (derived)
+€320,822
Investment in fixed assets (net)
-€202,534
Current investments
+€523,356
Financing
-€456,200
Short-term financial debts
+€4,000
Contributions, distributions and other
-€460,200
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,481,176 | €3,906,623 | +€425,447 | +12.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €72,611 | €224,579 | +€151,969 | +209% |
| Intangible fixed assets | 21 | €20,011 | €15,052 | -€4,959 | -24.8% |
| Tangible fixed assets | 22/27 | €51,052 | €207,979 | +€156,927 | +307% |
| Furniture and vehicles | 24 | €51,052 | €78,054 | +€27,002 | +52.9% |
| Assets under construction and advance payments | 27 | €0 | €129,925 | +€129,925 | |
| Financial fixed assets | 28 | €1,548 | €1,548 | = | 0.0% |
| Current assets | 29/58 | €3,408,565 | €3,682,044 | +€273,479 | +8.0% |
| Stocks and contracts in progress | 3 | €985,835 | €1,068,100 | +€82,264 | +8.3% |
| Stocks | 30/36 | €985,835 | €1,068,100 | +€82,264 | +8.3% |
| Amounts receivable within one year | 40/41 | €1,209,426 | €977,631 | -€231,794 | -19.2% |
| Trade receivables | 40 | €1,067,002 | €925,797 | -€141,205 | -13.2% |
| Other amounts receivable | 41 | €142,424 | €51,834 | -€90,590 | -63.6% |
| Current investments | 50/53 | €523,356 | €0 | -€523,356 | -100% |
| Cash at bank and in hand | 54/58 | €650,331 | €1,584,652 | +€934,321 | +144% |
| Deferred charges and accrued income | 490/1 | €39,618 | €51,661 | +€12,043 | +30.4% |
| Total equity and liabilities | 10/49 | €3,481,176 | €3,906,623 | +€425,447 | +12.2% |
| Equity | 10/15 | €2,489,286 | €2,308,336 | -€180,950 | -7.3% |
| Contributions | 10/11 | €443,600 | €443,600 | = | 0.0% |
| Capital | 10 | €443,600 | €443,600 | = | 0.0% |
| Issued capital | 100 | €443,600 | €443,600 | = | 0.0% |
| Reserves | 13 | €793,125 | €793,125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,560 | €45,560 | = | 0.0% |
| Legal reserve | 130 | €45,560 | €45,560 | = | 0.0% |
| Tax-exempt reserves | 132 | €221,315 | €10,815 | -€210,500 | -95.1% |
| Distributable reserves | 133 | €526,250 | €736,750 | +€210,500 | +40.0% |
| Profit (loss) carried forward | 14 | €1,252,561 | €1,071,611 | -€180,950 | -14.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €991,890 | €1,598,287 | +€606,397 | +61.1% |
| Amounts payable within one year | 42/48 | €991,890 | €1,596,566 | +€604,676 | +61.0% |
| Financial debts | 43 | €0 | €4,000 | +€4,000 | |
| Credit institutions | 430/8 | €0 | €4,000 | +€4,000 | |
| Trade debts | 44 | €819,189 | €987,437 | +€168,248 | +20.5% |
| Suppliers | 440/4 | €819,189 | €987,437 | +€168,248 | +20.5% |
| Taxes, remuneration and social security | 45 | €171,161 | €138,034 | -€33,127 | -19.4% |
| Taxes | 450/3 | €60,341 | €10,851 | -€49,489 | -82.0% |
| Remuneration and social security | 454/9 | €110,820 | €127,183 | +€16,363 | +14.8% |
| Other amounts payable | 47/48 | €1,540 | €467,096 | +€465,556 | +30,230% |
| Accrued charges and deferred income | 492/3 | €0 | €1,721 | +€1,721 | |
| Non-recurring operating income | 76A | €79,475 | €56,778 | -€22,697 | -28.6% |
| Remuneration, social security and pensions | 62 | €661,498 | €710,645 | +€49,147 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,948 | €50,566 | -€11,382 | -18.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€71,600 | - | +€71,600 | |
| Other operating charges | 640/8 | €11,223 | €2,027 | -€9,196 | -81.9% |
| Non-recurring operating charges | 66A | €787 | €9,904 | +€9,117 | +1,158% |
| Gross operating margin | 9900 | €1,169,829 | €1,198,159 | +€28,329 | +2.4% |
| Operating profit (loss) | 9901 | €505,974 | €425,017 | -€80,957 | -16.0% |
| Financial income | 75/76B | €73,013 | €36,043 | -€36,970 | -50.6% |
| Recurring financial income | 75 | €16,774 | €18,200 | +€1,426 | +8.5% |
| Non-recurring financial income | 76B | €56,239 | €17,843 | -€38,396 | -68.3% |
| Financial charges | 65/66B | €3,164 | €2,250 | -€914 | -28.9% |
| Recurring financial charges | 65 | €3,164 | €2,250 | -€914 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €575,822 | €458,810 | -€117,012 | -20.3% |
| Income taxes | 67/77 | €208,329 | €179,560 | -€28,769 | -13.8% |
| Profit (loss) for the period | 9904 | €367,493 | €279,250 | -€88,243 | -24.0% |
| Transfer from tax-exempt reserves | 789 | €526,250 | €210,500 | -€315,750 | -60.0% |
| Transfer to tax-exempt reserves | 689 | €71,750 | - | -€71,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €821,993 | €489,750 | -€332,243 | -40.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.