UNIVERSAL DISPOSABLE PRODUCTS: 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 DISPOSABLE PRODUCTS
Largest movements
- Current investments -€19,864
down €19,864 (-100%), from €19,864 to €0
- Receivables within one year -€11,771
down €11,771 (-3.1%), from €379,602 to €367,830
of which Other amounts receivable: -€17,175
- Stocks and contracts -€8,736
down €8,736 (-4.6%), from €190,133 to €181,397
- Tangible fixed assets -€8,515
down €8,515 (-60.6%), from €14,042 to €5,527
of which Leasing and similar rights: -€7,794
- Other debts -€32,907
down €32,907 (-7.0%), from €468,624 to €435,717
- Short-term financial debts -€14,025
down €14,025 (-28.1%), from €49,873 to €35,848
- Advances received -€10,684
down €10,684 (-100%), from €10,684 to €0
- Tax, wage and social debts +€9,370
up €9,370 (+80.4%), from €11,649 to €21,019
of which Taxes: +€7,475
- Gross operating margin +€11,058
up €11,058 (+248%), from €4,466 to €15,523
- Financial income -€4,584
down €4,584 (-73.9%), from €6,206 to €1,622
- Other operating charges -€1,482
down €1,482 (-49.6%), from €2,988 to €1,507
- Financial charges +€670
up €670 (+9.5%), from €7,053 to €7,722
- Depreciation -€332
down €332 (-3.8%), from €8,847 to €8,515
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 | €618,732 | €570,293 | -€48,439 | -7.8% |
| Fixed assets | 21/28 | €29,100 | €20,585 | -€8,515 | -29.3% |
| Tangible fixed assets | 22/27 | €14,042 | €5,527 | -€8,515 | -60.6% |
| Plant, machinery and equipment | 23 | €906 | €185 | -€721 | -79.6% |
| Leasing and similar rights | 25 | €13,136 | €5,342 | -€7,794 | -59.3% |
| Financial fixed assets | 28 | €15,059 | €15,059 | = | 0.0% |
| Current assets | 29/58 | €589,632 | €549,708 | -€39,924 | -6.8% |
| Stocks and contracts in progress | 3 | €190,133 | €181,397 | -€8,736 | -4.6% |
| Stocks | 30/36 | €190,133 | €181,397 | -€8,736 | -4.6% |
| Amounts receivable within one year | 40/41 | €379,602 | €367,830 | -€11,771 | -3.1% |
| Trade receivables | 40 | €25,844 | €31,248 | +€5,403 | +20.9% |
| Other amounts receivable | 41 | €353,757 | €336,583 | -€17,175 | -4.9% |
| Current investments | 50/53 | €19,864 | €0 | -€19,864 | -100% |
| Cash at bank and in hand | 54/58 | €33 | €221 | +€188 | +570% |
| Deferred charges and accrued income | 490/1 | €0 | €260 | +€260 | +83,790% |
| Total equity and liabilities | 10/49 | €618,732 | €570,293 | -€48,439 | -7.8% |
| Equity | 10/15 | €37,362 | €36,594 | -€768 | -2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,150 | €27,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,291 | €25,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,380 | -€9,148 | -€768 | -9.2% |
| Amounts payable | 17/49 | €581,370 | €533,700 | -€47,670 | -8.2% |
| Amounts payable within one year | 42/48 | €581,370 | €533,700 | -€47,670 | -8.2% |
| Financial debts | 43 | €49,873 | €35,848 | -€14,025 | -28.1% |
| Credit institutions | 430/8 | €49,873 | €35,848 | -€14,025 | -28.1% |
| Trade debts | 44 | €40,541 | €41,115 | +€574 | +1.4% |
| Suppliers | 440/4 | €40,541 | €41,115 | +€574 | +1.4% |
| Advances received on contracts in progress | 46 | €10,684 | €0 | -€10,684 | -100% |
| Taxes, remuneration and social security | 45 | €11,649 | €21,019 | +€9,370 | +80.4% |
| Taxes | 450/3 | €11,649 | €19,124 | +€7,475 | +64.2% |
| Remuneration and social security | 454/9 | - | €1,895 | +€1,895 | |
| Other amounts payable | 47/48 | €468,624 | €435,717 | -€32,907 | -7.0% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,847 | €8,515 | -€332 | -3.8% |
| Other operating charges | 640/8 | €2,988 | €1,507 | -€1,482 | -49.6% |
| Gross operating margin | 9900 | €4,466 | €15,523 | +€11,058 | +248% |
| Operating profit (loss) | 9901 | -€7,533 | €5,332 | +€12,865 | |
| Financial income | 75/76B | €6,206 | €1,622 | -€4,584 | -73.9% |
| Recurring financial income | 75 | €6,206 | €1,622 | -€4,584 | -73.9% |
| Financial charges | 65/66B | €7,053 | €7,722 | +€670 | +9.5% |
| Recurring financial charges | 65 | €7,053 | €7,722 | +€670 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,380 | -€768 | +€7,612 | +90.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,380 | -€768 | +€7,612 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,380 | -€768 | +€7,612 | +90.8% |
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 23 October 2026 via checked.be.