UNIVIN: what changed
UNIVIN
Largest movements
- Receivables within one year +€23,919
up €23,919 (+152%), from €15,698 to €39,617
- Tangible fixed assets -€4,388
down €4,388 (-20.1%), from €21,793 to €17,405
of which Furniture and vehicles: -€2,380
- Cash +€1,383
up €1,383 (+4.3%), from €32,205 to €33,588
mainly Net result for the year (+€10,384) and Depreciation (+€5,804)
- Stocks and contracts -€1,286
down €1,286 (-10.0%), from €12,858 to €11,573
- Reserves +€10,384
up €10,384 (+115%), from €9,060 to €19,444
of which Distributable reserves: +€10,384
- Tax, wage and social debts +€5,506
up €5,506 (+35.2%), from €15,637 to €21,143
of which Taxes: +€5,239
- Other debts +€3,412
new in 2025: €3,412
- Trade debts +€1,102
up €1,102 (+26.3%), from €4,194 to €5,296
- Turnover +€26,518
up €26,518 (+13.0%), from €204,155 to €230,673
- Purchases and services +€17,983
up €17,983 (+10.4%), from €173,188 to €191,171
- Gross operating margin +€8,432
up €8,432 (+27.1%), from €31,070 to €39,502
- Taxes +€3,878
up €3,878 (+119%), from €3,270 to €7,147
- Staff costs -€3,659
down €3,659 (-21.6%), from €16,924 to €13,264
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,744 | €103,147 | +€20,403 | +24.7% |
| Fixed assets | 21/28 | €21,983 | €17,595 | -€4,388 | -20.0% |
| Tangible fixed assets | 22/27 | €21,793 | €17,405 | -€4,388 | -20.1% |
| Land and buildings | 22 | €7,711 | €6,590 | -€1,121 | -14.5% |
| Plant, machinery and equipment | 23 | €2,237 | €1,350 | -€888 | -39.7% |
| Furniture and vehicles | 24 | €11,845 | €9,465 | -€2,380 | -20.1% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €60,761 | €85,553 | +€24,792 | +40.8% |
| Stocks and contracts in progress | 3 | €12,858 | €11,573 | -€1,286 | -10.0% |
| Stocks | 30/36 | €12,858 | €11,573 | -€1,286 | -10.0% |
| Amounts receivable within one year | 40/41 | €15,698 | €39,617 | +€23,919 | +152% |
| Other amounts receivable | 41 | €15,698 | €39,617 | +€23,919 | +152% |
| Cash at bank and in hand | 54/58 | €32,205 | €33,588 | +€1,383 | +4.3% |
| Deferred charges and accrued income | 490/1 | - | €775 | +€775 | |
| Total equity and liabilities | 10/49 | €82,744 | €103,147 | +€20,403 | +24.7% |
| Equity | 10/15 | €62,913 | €73,297 | +€10,384 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,060 | €19,444 | +€10,384 | +115% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,200 | €17,584 | +€10,384 | +144% |
| Profit (loss) carried forward | 14 | €35,253 | €35,253 | = | 0.0% |
| Amounts payable | 17/49 | €19,831 | €29,850 | +€10,019 | +50.5% |
| Amounts payable within one year | 42/48 | €19,831 | €29,850 | +€10,019 | +50.5% |
| Trade debts | 44 | €4,194 | €5,296 | +€1,102 | +26.3% |
| Suppliers | 440/4 | €4,194 | €5,296 | +€1,102 | +26.3% |
| Taxes, remuneration and social security | 45 | €15,637 | €21,143 | +€5,506 | +35.2% |
| Taxes | 450/3 | €10,633 | €15,872 | +€5,239 | +49.3% |
| Remuneration and social security | 454/9 | €5,003 | €5,271 | +€268 | +5.3% |
| Other amounts payable | 47/48 | - | €3,412 | +€3,412 | |
| Turnover | 70 | €204,155 | €230,673 | +€26,518 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,188 | €191,171 | +€17,983 | +10.4% |
| Remuneration, social security and pensions | 62 | €16,924 | €13,264 | -€3,659 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,650 | €5,804 | +€154 | +2.7% |
| Other operating charges | 640/8 | €1,759 | €1,879 | +€120 | +6.8% |
| Gross operating margin | 9900 | €31,070 | €39,502 | +€8,432 | +27.1% |
| Operating profit (loss) | 9901 | €6,737 | €18,555 | +€11,818 | +175% |
| Financial income | 75/76B | €15 | €51 | +€36 | +241% |
| Recurring financial income | 75 | €15 | €51 | +€36 | +241% |
| Financial charges | 65/66B | €2,679 | €1,074 | -€1,605 | -59.9% |
| Recurring financial charges | 65 | €2,679 | €1,074 | -€1,605 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €4,073 | €17,531 | +€13,458 | +330% |
| Income taxes | 67/77 | €3,270 | €7,147 | +€3,878 | +119% |
| Profit (loss) for the period | 9904 | €803 | €10,384 | +€9,581 | +1,193% |
| Profit (loss) for the period to be appropriated | 9905 | €803 | €10,384 | +€9,581 | +1,193% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.