UNIVERSAL AUTO SPARES: 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.
UNIVERSAL AUTO SPARES
Largest movements
- Receivables within one year -€208,249
down €208,249 (-56.7%), from €367,196 to €158,947
of which Trade receivables: -€203,238
- Tangible fixed assets -€15,475
down €15,475 (-40.4%), from €38,323 to €22,848
of which Furniture and vehicles: -€8,442
- Cash -€7,265
down €7,265 (-41.9%), from €17,324 to €10,058
mainly Net result for the year (-€230,775) and Current portion of long-term debt (-€7,650)
- Profit (loss) carried forward -€171,229
new in 2025: -€171,229
- Reserves -€59,546
down €59,546 (-19.4%), from €306,584 to €247,038
of which Distributable reserves: -€59,546
- Other debts +€20,171
up €20,171 (+27.4%), from €73,581 to €93,752
- Current portion of long-term debt -€7,650
down €7,650 (-50.8%), from €15,055 to €7,405
- Debts after one year -€7,405
down €7,405 (-13.9%), from €53,422 to €46,017
- Write-downs +€182,173
up €182,173 (+2,141%), from €8,507 to €190,680
- Gross operating margin -€66,877
down €66,877, from €53,232 to -€13,645
- Staff costs -€12,557
down €12,557 (-83.6%), from €15,025 to €2,468
- Taxes -€2,593
no longer reported in 2025 (was €2,593)
- Depreciation -€982
down €982 (-6.0%), from €16,457 to €15,475
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 | €499,906 | €272,060 | -€227,847 | -45.6% |
| Fixed assets | 21/28 | €38,323 | €22,848 | -€15,475 | -40.4% |
| Tangible fixed assets | 22/27 | €38,323 | €22,848 | -€15,475 | -40.4% |
| Land and buildings | 22 | €390 | - | -€390 | |
| Plant, machinery and equipment | 23 | €7,639 | €3,401 | -€4,238 | -55.5% |
| Furniture and vehicles | 24 | €13,900 | €5,458 | -€8,442 | -60.7% |
| Other tangible fixed assets | 26 | €16,395 | €13,989 | -€2,405 | -14.7% |
| Current assets | 29/58 | €461,583 | €249,211 | -€212,371 | -46.0% |
| Stocks and contracts in progress | 3 | €75,091 | €78,368 | +€3,277 | +4.4% |
| Stocks | 30/36 | €75,091 | €78,368 | +€3,277 | +4.4% |
| Amounts receivable within one year | 40/41 | €367,196 | €158,947 | -€208,249 | -56.7% |
| Trade receivables | 40 | €340,819 | €137,581 | -€203,238 | -59.6% |
| Other amounts receivable | 41 | €26,377 | €21,366 | -€5,011 | -19.0% |
| Cash at bank and in hand | 54/58 | €17,324 | €10,058 | -€7,265 | -41.9% |
| Deferred charges and accrued income | 490/1 | €1,972 | €1,838 | -€134 | -6.8% |
| Total equity and liabilities | 10/49 | €499,906 | €272,060 | -€227,847 | -45.6% |
| Equity | 10/15 | €325,184 | €94,409 | -€230,775 | -71.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,584 | €247,038 | -€59,546 | -19.4% |
| Tax-exempt reserves | 132 | €12,050 | €12,050 | = | 0.0% |
| Distributable reserves | 133 | €294,534 | €234,988 | -€59,546 | -20.2% |
| Profit (loss) carried forward | 14 | - | -€171,229 | -€171,229 | |
| Amounts payable | 17/49 | €174,722 | €177,650 | +€2,929 | +1.7% |
| Amounts payable after more than one year | 17 | €53,422 | €46,017 | -€7,405 | -13.9% |
| Financial debts | 170/4 | €53,422 | €46,017 | -€7,405 | -13.9% |
| Amounts payable within one year | 42/48 | €121,300 | €131,634 | +€10,334 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €15,055 | €7,405 | -€7,650 | -50.8% |
| Trade debts | 44 | €27,747 | €27,248 | -€499 | -1.8% |
| Suppliers | 440/4 | €27,747 | €27,248 | -€499 | -1.8% |
| Taxes, remuneration and social security | 45 | €4,916 | €3,229 | -€1,688 | -34.3% |
| Taxes | 450/3 | €4,916 | €3,229 | -€1,688 | -34.3% |
| Other amounts payable | 47/48 | €73,581 | €93,752 | +€20,171 | +27.4% |
| Remuneration, social security and pensions | 62 | €15,025 | €2,468 | -€12,557 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,457 | €15,475 | -€982 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,507 | €190,680 | +€182,173 | +2,141% |
| Other operating charges | 640/8 | €7,931 | €7,076 | -€855 | -10.8% |
| Gross operating margin | 9900 | €53,232 | -€13,645 | -€66,877 | |
| Operating profit (loss) | 9901 | €5,312 | -€229,344 | -€234,656 | |
| Financial income | 75/76B | €758 | €1,230 | +€471 | +62.1% |
| Recurring financial income | 75 | €758 | €1,230 | +€471 | +62.1% |
| Financial charges | 65/66B | €2,147 | €2,661 | +€514 | +24.0% |
| Recurring financial charges | 65 | €2,147 | €2,661 | +€514 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €3,924 | -€230,775 | -€234,699 | |
| Income taxes | 67/77 | €2,593 | - | -€2,593 | |
| Profit (loss) for the period | 9904 | €1,331 | -€230,775 | -€232,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,331 | -€230,775 | -€232,106 |
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 18 October 2026 via checked.be.