URBAN NAILS: 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.
URBAN NAILS
Largest movements
- Stocks and contracts +€89,404
up €89,404 (+10.5%), from €855,342 to €944,746
- Receivables after one year -€84,277
down €84,277 (-100%), from €84,277 to €0
- Cash +€67,302
up €67,302 (+123%), from €54,642 to €121,944
mainly Net result for the year (+€180,425) and Receivables after one year (+€84,277)
- Deferred charges and accrued income +€33,539
up €33,539 (+126%), from €26,674 to €60,214
- Tangible fixed assets +€26,081
up €26,081 (+41.2%), from €63,265 to €89,346
of which Furniture and vehicles: +€44,166
- Reserves +€180,425
up €180,425 (+17.5%), from €1.0m to €1.2m
of which Distributable reserves: +€182,285
- Other debts -€82,943
down €82,943 (-100%), from €82,943 to €0
- Current portion of long-term debt -€42,516
down €42,516 (-89.4%), from €47,576 to €5,060
- Debts after one year +€24,367
up €24,367, from €0 to €24,367
- Trade debts +€17,249
up €17,249 (+37.5%), from €45,960 to €63,209
- Staff costs -€105,073
down €105,073 (-16.6%), from €632,049 to €526,976
- Other operating charges +€87,057
up €87,057 (+2,612%), from €3,333 to €90,389
- Gross operating margin -€14,160
down €14,160 (-1.5%), from €944,463 to €930,303
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 | €1,277,113 | €1,404,838 | +€127,725 | +10.0% |
| Fixed assets | 21/28 | €89,428 | €114,345 | +€24,917 | +27.9% |
| Intangible fixed assets | 21 | €24,682 | €16,876 | -€7,806 | -31.6% |
| Tangible fixed assets | 22/27 | €63,265 | €89,346 | +€26,081 | +41.2% |
| Land and buildings | 22 | €6,802 | €3,246 | -€3,556 | -52.3% |
| Plant, machinery and equipment | 23 | €16,381 | €4,648 | -€11,733 | -71.6% |
| Furniture and vehicles | 24 | €6,233 | €50,399 | +€44,166 | +709% |
| Other tangible fixed assets | 26 | €33,848 | €31,052 | -€2,797 | -8.3% |
| Financial fixed assets | 28 | €1,481 | €8,124 | +€6,643 | +449% |
| Current assets | 29/58 | €1,187,685 | €1,290,493 | +€102,808 | +8.7% |
| Amounts receivable after more than one year | 29 | €84,277 | €0 | -€84,277 | -100% |
| Other amounts receivable | 291 | €84,277 | €0 | -€84,277 | -100% |
| Stocks and contracts in progress | 3 | €855,342 | €944,746 | +€89,404 | +10.5% |
| Stocks | 30/36 | €855,342 | €944,746 | +€89,404 | +10.5% |
| Amounts receivable within one year | 40/41 | €166,749 | €163,589 | -€3,160 | -1.9% |
| Trade receivables | 40 | €161,595 | €153,213 | -€8,382 | -5.2% |
| Other amounts receivable | 41 | €5,154 | €10,376 | +€5,222 | +101% |
| Cash at bank and in hand | 54/58 | €54,642 | €121,944 | +€67,302 | +123% |
| Deferred charges and accrued income | 490/1 | €26,674 | €60,214 | +€33,539 | +126% |
| Total equity and liabilities | 10/49 | €1,277,113 | €1,404,838 | +€127,725 | +10.0% |
| Equity | 10/15 | €1,048,591 | €1,229,016 | +€180,425 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,029,991 | €1,210,416 | +€180,425 | +17.5% |
| Non-distributable reserves | 130/1 | €394,009 | €392,149 | -€1,860 | -0.5% |
| Reserves not available under the articles | 1311 | €394,009 | €392,149 | -€1,860 | -0.5% |
| Distributable reserves | 133 | €635,982 | €818,267 | +€182,285 | +28.7% |
| Amounts payable | 17/49 | €228,522 | €175,823 | -€52,699 | -23.1% |
| Amounts payable after more than one year | 17 | €0 | €24,367 | +€24,367 | |
| Financial debts | 170/4 | €0 | €24,367 | +€24,367 | |
| Amounts payable within one year | 42/48 | €228,522 | €151,455 | -€77,067 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €47,576 | €5,060 | -€42,516 | -89.4% |
| Financial debts | 43 | - | €16,827 | +€16,827 | |
| Credit institutions | 430/8 | - | €16,827 | +€16,827 | |
| Trade debts | 44 | €45,960 | €63,209 | +€17,249 | +37.5% |
| Suppliers | 440/4 | €45,960 | €63,209 | +€17,249 | +37.5% |
| Taxes, remuneration and social security | 45 | €52,043 | €66,360 | +€14,316 | +27.5% |
| Taxes | 450/3 | €52,043 | €38,057 | -€13,986 | -26.9% |
| Remuneration and social security | 454/9 | €0 | €28,303 | +€28,303 | |
| Other amounts payable | 47/48 | €82,943 | €0 | -€82,943 | -100% |
| Remuneration, social security and pensions | 62 | €632,049 | €526,976 | -€105,073 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,065 | €47,375 | +€4,310 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,199 | +€3,199 | |
| Other operating charges | 640/8 | €3,333 | €90,389 | +€87,057 | +2,612% |
| Gross operating margin | 9900 | €944,463 | €930,303 | -€14,160 | -1.5% |
| Operating profit (loss) | 9901 | €266,016 | €262,362 | -€3,654 | -1.4% |
| Financial income | 75/76B | €2,396 | €441 | -€1,955 | -81.6% |
| Recurring financial income | 75 | €2,396 | €441 | -€1,955 | -81.6% |
| Financial charges | 65/66B | €13,522 | €15,846 | +€2,323 | +17.2% |
| Recurring financial charges | 65 | €13,522 | €15,846 | +€2,323 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €254,890 | €246,958 | -€7,932 | -3.1% |
| Income taxes | 67/77 | €67,797 | €66,533 | -€1,264 | -1.9% |
| Profit (loss) for the period | 9904 | €187,093 | €180,425 | -€6,668 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €187,093 | €180,425 | -€6,668 | -3.6% |
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 31 October 2026 via checked.be.