UNIVERSAL WINE: 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 WINE
Largest movements
- Receivables within one year -€102,274
down €102,274 (-43.0%), from €238,040 to €135,766
of which Trade receivables: -€72,745
- Cash +€88,908
up €88,908 (+21.1%), from €421,731 to €510,638
mainly Other debts (+€184,246) and Net result for the year (+€179,626)
- Tangible fixed assets +€81,264
up €81,264 (+733.5%), from €11,079 to €92,343
of which Furniture and vehicles: +€70,326
- Other debts +€184,246
up €184,246 (+26.6%), from €692,612 to €876,858
- Reserves -€132,552
down €132,552 (-18.9%), from €699,740 to €567,188
- Tax, wage and social debts +€24,657
up €24,657 (+89.6%), from €27,510 to €52,167
- Trade debts -€20,719
down €20,719 (-35.1%), from €58,995 to €38,276
- Taxes +€16,169
up €16,169 (+24.1%), from €67,194 to €83,363
- Depreciation -€13,307
down €13,307 (-46.9%), from €28,353 to €15,046
- Gross operating margin +€11,928
up €11,928 (+4.3%), from €277,316 to €289,243
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 | €1,615,157 | €1,664,413 | +€49,257 | +3.0% |
| Fixed assets | 21/28 | €11,324 | €92,343 | +€81,019 | +715.5% |
| Intangible fixed assets | 21 | €245 | - | -€245 | |
| Tangible fixed assets | 22/27 | €11,079 | €92,343 | +€81,264 | +733.5% |
| Plant, machinery and equipment | 23 | €7,550 | €19,233 | +€11,684 | +154.8% |
| Furniture and vehicles | 24 | - | €70,326 | +€70,326 | |
| Other tangible fixed assets | 26 | €3,529 | €2,784 | -€746 | -21.1% |
| Current assets | 29/58 | €1,603,833 | €1,572,071 | -€31,762 | -2.0% |
| Stocks and contracts in progress | 3 | €908,163 | €893,018 | -€15,145 | -1.7% |
| Stocks | 30/36 | €908,163 | €893,018 | -€15,145 | -1.7% |
| Amounts receivable within one year | 40/41 | €238,040 | €135,766 | -€102,274 | -43.0% |
| Trade receivables | 40 | €208,511 | €135,766 | -€72,745 | -34.9% |
| Other amounts receivable | 41 | €29,528 | - | -€29,528 | |
| Cash at bank and in hand | 54/58 | €421,731 | €510,638 | +€88,908 | +21.1% |
| Deferred charges and accrued income | 490/1 | €35,899 | €32,649 | -€3,251 | -9.1% |
| Total equity and liabilities | 10/49 | €1,615,157 | €1,664,413 | +€49,257 | +3.0% |
| Equity | 10/15 | €739,740 | €607,188 | -€132,552 | -17.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €699,740 | €567,188 | -€132,552 | -18.9% |
| Distributable reserves | 133 | €699,740 | €567,188 | -€132,552 | -18.9% |
| Amounts payable | 17/49 | €875,417 | €1,057,226 | +€181,809 | +20.8% |
| Amounts payable after more than one year | 17 | €88,263 | €88,263 | = | 0.0% |
| Financial debts | 170/4 | €88,263 | €88,263 | = | 0.0% |
| Amounts payable within one year | 42/48 | €785,666 | €967,301 | +€181,635 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €6,550 | - | -€6,550 | |
| Trade debts | 44 | €58,995 | €38,276 | -€20,719 | -35.1% |
| Suppliers | 440/4 | €58,995 | €38,276 | -€20,719 | -35.1% |
| Taxes, remuneration and social security | 45 | €27,510 | €52,167 | +€24,657 | +89.6% |
| Taxes | 450/3 | €27,510 | €52,167 | +€24,657 | +89.6% |
| Other amounts payable | 47/48 | €692,612 | €876,858 | +€184,246 | +26.6% |
| Accrued charges and deferred income | 492/3 | €1,487 | €1,662 | +€174 | +11.7% |
| Non-recurring operating income | 76A | - | €4,840 | +€4,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,353 | €15,046 | -€13,307 | -46.9% |
| Other operating charges | 640/8 | €4,530 | €5,699 | +€1,169 | +25.8% |
| Non-recurring operating charges | 66A | €24,249 | €1,589 | -€22,660 | -93.4% |
| Gross operating margin | 9900 | €277,316 | €289,243 | +€11,928 | +4.3% |
| Operating profit (loss) | 9901 | €220,184 | €266,910 | +€46,726 | +21.2% |
| Financial income | 75/76B | €3,179 | €4,013 | +€834 | +26.2% |
| Recurring financial income | 75 | €3,179 | €4,013 | +€834 | +26.2% |
| Financial charges | 65/66B | €8,217 | €7,934 | -€283 | -3.4% |
| Recurring financial charges | 65 | €8,217 | €7,934 | -€283 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €215,146 | €262,989 | +€47,843 | +22.2% |
| Transfer from deferred taxes | 780 | €900 | - | -€900 | |
| Income taxes | 67/77 | €67,194 | €83,363 | +€16,169 | +24.1% |
| Profit (loss) for the period | 9904 | €148,852 | €179,626 | +€30,774 | +20.7% |
| Transfer from tax-exempt reserves | 789 | €2,700 | - | -€2,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €151,552 | €179,626 | +€28,074 | +18.5% |
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 3 October 2026 via checked.be.