Universal coaches: what changed
Two fiscal 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 coaches
Largest movements
- Receivables within one year +€27,423
up €27,423 (+78.7%), from €34,841 to €62,263
of which Other amounts receivable: +€31,458
- Deferred charges and accrued income +€18,634
up €18,634 (+485.5%), from €3,838 to €22,473
- Tangible fixed assets -€17,100
down €17,100 (-16.3%), from €105,088 to €87,987
of which Furniture and vehicles: -€16,104
- Cash -€8,579
down €8,579 (-18.5%), from €46,298 to €37,719
mainly Other debts (-€28,298) and Receivables within one year (-€27,423)
- Other debts -€28,298
down €28,298 (-42.4%), from €66,697 to €38,398
- Debts after one year +€26,482
up €26,482 (+109.4%), from €24,213 to €50,694
- Reserves +€9,667
up €9,667 (+10.4%), from €92,832 to €102,499
of which Distributable reserves: +€9,667
- Current portion of long-term debt +€7,988
up €7,988 (+54.0%), from €14,780 to €22,768
- Tax, wage and social debts +€3,974
up €3,974 (+25.8%), from €15,418 to €19,392
of which Taxes: +€4,329
- Gross operating margin +€6,355
up €6,355 (+15.7%), from €40,423 to €46,778
- Depreciation +€1,323
up €1,323 (+4.9%), from €26,875 to €28,198
- Taxes +€973
up €973 (+115.3%), from €844 to €1,817
- Financial charges -€734
down €734 (-11.8%), from €6,214 to €5,480
- Financial income -€668
down €668 (-78.8%), from €847 to €179
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.
Cash bridge derived
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 | €222,114 | €242,442 | +€20,328 | +9.2% |
| Fixed assets | 21/28 | €137,137 | €119,987 | -€17,150 | -12.5% |
| Tangible fixed assets | 22/27 | €105,088 | €87,987 | -€17,100 | -16.3% |
| Land and buildings | 22 | €2,491 | €1,751 | -€740 | -29.7% |
| Plant, machinery and equipment | 23 | €2,217 | €1,960 | -€256 | -11.6% |
| Furniture and vehicles | 24 | €100,380 | €84,276 | -€16,104 | -16.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €32,050 | €32,000 | -€50 | -0.2% |
| Current assets | 29/58 | €84,977 | €122,454 | +€37,478 | +44.1% |
| Amounts receivable within one year | 40/41 | €34,841 | €62,263 | +€27,423 | +78.7% |
| Trade receivables | 40 | €22,087 | €18,051 | -€4,036 | -18.3% |
| Other amounts receivable | 41 | €12,754 | €44,212 | +€31,458 | +246.7% |
| Cash at bank and in hand | 54/58 | €46,298 | €37,719 | -€8,579 | -18.5% |
| Deferred charges and accrued income | 490/1 | €3,838 | €22,473 | +€18,634 | +485.5% |
| Total equity and liabilities | 10/49 | €222,114 | €242,442 | +€20,328 | +9.2% |
| Equity | 10/15 | €95,567 | €105,235 | +€9,667 | +10.1% |
| Contributions | 10/11 | €2,735 | €2,735 | = | 0.0% |
| Reserves | 13 | €92,832 | €102,499 | +€9,667 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €92,832 | €102,499 | +€9,667 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,547 | €137,207 | +€10,660 | +8.4% |
| Amounts payable after more than one year | 17 | €24,213 | €50,694 | +€26,482 | +109.4% |
| Financial debts | 170/4 | €24,213 | €50,694 | +€26,482 | +109.4% |
| Amounts payable within one year | 42/48 | €102,334 | €86,473 | -€15,861 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €14,780 | €22,768 | +€7,988 | +54.0% |
| Financial debts | 43 | €3,386 | €2,544 | -€842 | -24.9% |
| Credit institutions | 430/8 | €3,386 | €2,544 | -€842 | -24.9% |
| Trade debts | 44 | €2,053 | €3,370 | +€1,317 | +64.2% |
| Suppliers | 440/4 | €2,053 | €3,370 | +€1,317 | +64.2% |
| Taxes, remuneration and social security | 45 | €15,418 | €19,392 | +€3,974 | +25.8% |
| Taxes | 450/3 | €11,785 | €16,114 | +€4,329 | +36.7% |
| Remuneration and social security | 454/9 | €3,632 | €3,278 | -€354 | -9.7% |
| Other amounts payable | 47/48 | €66,697 | €38,398 | -€28,298 | -42.4% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Non-recurring operating income | 76A | €28,616 | €0 | -€28,616 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,875 | €28,198 | +€1,323 | +4.9% |
| Other operating charges | 640/8 | €1,492 | €1,796 | +€304 | +20.4% |
| Non-recurring operating charges | 66A | €5,187 | €0 | -€5,187 | -100.0% |
| Gross operating margin | 9900 | €40,423 | €46,778 | +€6,355 | +15.7% |
| Operating profit (loss) | 9901 | €6,870 | €16,785 | +€9,915 | +144.3% |
| Financial income | 75/76B | €847 | €179 | -€668 | -78.8% |
| Recurring financial income | 75 | €847 | €179 | -€668 | -78.8% |
| Financial charges | 65/66B | €6,214 | €5,480 | -€734 | -11.8% |
| Recurring financial charges | 65 | €6,214 | €5,480 | -€734 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €1,503 | €11,484 | +€9,981 | +664.1% |
| Income taxes | 67/77 | €844 | €1,817 | +€973 | +115.3% |
| Profit (loss) for the period | 9904 | €659 | €9,667 | +€9,008 | +1366.5% |
| Profit (loss) for the period to be appropriated | 9905 | €659 | €9,667 | +€9,008 | +1366.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.