UNIVERS DU PIN: 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.
UNIVERS DU PIN
Largest movements
- Cash +€22,286
up €22,286 (+122%), from €18,310 to €40,596
mainly Net result for the year (+€14,322) and Depreciation (+€9,936)
- Tangible fixed assets -€7,700
down €7,700 (-36.1%), from €21,315 to €13,615
of which Furniture and vehicles: -€7,656
- Profit (loss) carried forward +€14,322
up €14,322 (+320%), from €4,470 to €18,791
- Advances received +€8,454
up €8,454 (+462%), from €1,828 to €10,282
- Other debts -€3,998
down €3,998 (-28.2%), from €14,187 to €10,189
- Trade debts -€2,456
down €2,456 (-40.1%), from €6,125 to €3,669
- Gross operating margin +€20,201
up €20,201 (+400%), from €5,047 to €25,248
- Depreciation +€498
up €498 (+5.3%), from €9,438 to €9,936
- Financial charges -€496
down €496 (-69.4%), from €714 to €219
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 | €149,267 | €164,893 | +€15,626 | +10.5% |
| Fixed assets | 21/28 | €41,070 | €32,554 | -€8,515 | -20.7% |
| Intangible fixed assets | 21 | €3,511 | €2,801 | -€711 | -20.2% |
| Tangible fixed assets | 22/27 | €21,315 | €13,615 | -€7,700 | -36.1% |
| Plant, machinery and equipment | 23 | €2,162 | €1,336 | -€826 | -38.2% |
| Furniture and vehicles | 24 | €17,011 | €9,355 | -€7,656 | -45.0% |
| Other tangible fixed assets | 26 | €2,142 | €2,924 | +€782 | +36.5% |
| Financial fixed assets | 28 | €16,243 | €16,138 | -€105 | -0.6% |
| Current assets | 29/58 | €108,197 | €132,339 | +€24,141 | +22.3% |
| Stocks and contracts in progress | 3 | €88,428 | €89,983 | +€1,555 | +1.8% |
| Stocks | 30/36 | €88,428 | €89,983 | +€1,555 | +1.8% |
| Amounts receivable within one year | 40/41 | - | €54 | +€54 | |
| Trade receivables | 40 | - | €54 | +€54 | |
| Cash at bank and in hand | 54/58 | €18,310 | €40,596 | +€22,286 | +122% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,706 | +€247 | +16.9% |
| Total equity and liabilities | 10/49 | €149,267 | €164,893 | +€15,626 | +10.5% |
| Equity | 10/15 | €119,970 | €134,291 | +€14,322 | +11.9% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Legal reserve | 130 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,470 | €18,791 | +€14,322 | +320% |
| Amounts payable | 17/49 | €29,297 | €30,602 | +€1,304 | +4.5% |
| Amounts payable within one year | 42/48 | €29,297 | €30,602 | +€1,304 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €1,568 | - | -€1,568 | |
| Trade debts | 44 | €6,125 | €3,669 | -€2,456 | -40.1% |
| Suppliers | 440/4 | €6,125 | €3,669 | -€2,456 | -40.1% |
| Advances received on contracts in progress | 46 | €1,828 | €10,282 | +€8,454 | +462% |
| Taxes, remuneration and social security | 45 | €5,590 | €6,461 | +€871 | +15.6% |
| Taxes | 450/3 | €5,590 | €6,461 | +€871 | +15.6% |
| Other amounts payable | 47/48 | €14,187 | €10,189 | -€3,998 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,438 | €9,936 | +€498 | +5.3% |
| Other operating charges | 640/8 | €732 | €527 | -€205 | -28.0% |
| Gross operating margin | 9900 | €5,047 | €25,248 | +€20,201 | +400% |
| Operating profit (loss) | 9901 | -€5,123 | €14,785 | +€19,908 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -97.8% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -97.8% |
| Financial charges | 65/66B | €714 | €219 | -€496 | -69.4% |
| Recurring financial charges | 65 | €714 | €219 | -€496 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,836 | €14,566 | +€20,402 | |
| Income taxes | 67/77 | €140 | €245 | +€105 | +75.3% |
| Profit (loss) for the period | 9904 | -€5,975 | €14,322 | +€20,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,975 | €14,322 | +€20,297 |
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 31 October 2026 via checked.be.