UVAC TRADING: 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.
UVAC TRADING
Largest movements
- Cash -€9,041
down €9,041 (-51.4%), from €17,594 to €8,553
mainly Net result for the year (-€9,722) and Trade debts (-€3,663)
- Receivables within one year -€2,079
down €2,079 (-69.8%), from €2,977 to €898
of which Trade receivables: -€2,383
- Profit (loss) carried forward -€9,722
down €9,722 (-33.9%), from -€28,707 to -€38,429
- Trade debts -€3,663
down €3,663 (-96.1%), from €3,811 to €148
- Tax, wage and social debts +€1,570
new in 2023: €1,570
- Other debts +€842
up €842 (+2.1%), from €39,427 to €40,269
- Gross operating margin -€3,273
down €3,273 (-68.9%), from -€4,753 to -€8,025
- Depreciation +€213
up €213 (+28.4%), from €750 to €963
- Other operating charges -€201
down €201 (-31.0%), from €650 to €449
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,591 | €11,619 | -€10,973 | -48.6% |
| Fixed assets | 21/28 | €2,020 | €2,167 | +€147 | +7.3% |
| Tangible fixed assets | 22/27 | €1,945 | €2,092 | +€147 | +7.6% |
| Plant, machinery and equipment | 23 | - | €897 | +€897 | |
| Furniture and vehicles | 24 | €1,945 | €1,195 | -€750 | -38.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €20,571 | €9,451 | -€11,120 | -54.1% |
| Amounts receivable within one year | 40/41 | €2,977 | €898 | -€2,079 | -69.8% |
| Trade receivables | 40 | €2,823 | €440 | -€2,383 | -84.4% |
| Other amounts receivable | 41 | €154 | €458 | +€304 | +198% |
| Cash at bank and in hand | 54/58 | €17,594 | €8,553 | -€9,041 | -51.4% |
| Total equity and liabilities | 10/49 | €22,591 | €11,619 | -€10,973 | -48.6% |
| Equity | 10/15 | -€20,647 | -€30,369 | -€9,722 | -47.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,707 | -€38,429 | -€9,722 | -33.9% |
| Amounts payable | 17/49 | €43,238 | €41,988 | -€1,250 | -2.9% |
| Amounts payable within one year | 42/48 | €43,238 | €41,988 | -€1,250 | -2.9% |
| Trade debts | 44 | €3,811 | €148 | -€3,663 | -96.1% |
| Suppliers | 440/4 | €3,811 | €148 | -€3,663 | -96.1% |
| Taxes, remuneration and social security | 45 | - | €1,570 | +€1,570 | |
| Remuneration and social security | 454/9 | - | €1,570 | +€1,570 | |
| Other amounts payable | 47/48 | €39,427 | €40,269 | +€842 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €963 | +€213 | +28.4% |
| Other operating charges | 640/8 | €650 | €449 | -€201 | -31.0% |
| Gross operating margin | 9900 | -€4,753 | -€8,025 | -€3,273 | -68.9% |
| Operating profit (loss) | 9901 | -€6,152 | -€9,437 | -€3,284 | -53.4% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €235 | €285 | +€50 | +21.5% |
| Recurring financial charges | 65 | €235 | €285 | +€50 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,363 | -€9,722 | -€3,359 | -52.8% |
| Profit (loss) for the period | 9904 | -€6,363 | -€9,722 | -€3,359 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,363 | -€9,722 | -€3,359 | -52.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.