Uvas: 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.
Uvas
Largest movements
- Receivables within one year -€5,188
down €5,188 (-72.2%), from €7,186 to €1,998
of which Trade receivables: -€3,269
- Cash +€4,512
up €4,512 (+51.5%), from €8,762 to €13,274
mainly Receivables within one year (+€5,188) and Trade debts (+€3,458)
- Stocks and contracts +€1,327
up €1,327 (+10.0%), from €13,266 to €14,593
- Tangible fixed assets -€1,049
down €1,049 (-22.2%), from €4,728 to €3,679
of which Other tangible fixed assets: -€1,049
- Financial fixed assets +€500
new in 2025: €500
- Debts after one year -€4,696
down €4,696 (-76.5%), from €6,139 to €1,442
- Profit (loss) carried forward -€3,963
down €3,963 (-7.4%), from -€53,840 to -€57,803
- Trade debts +€3,458
up €3,458 (+7.7%), from €45,124 to €48,581
- Tax, wage and social debts +€2,423
up €2,423 (+38.5%), from €6,287 to €8,709
- Current portion of long-term debt +€1,132
up €1,132 (+22.8%), from €4,964 to €6,096
- Gross operating margin -€9,948
down €9,948, from €9,615 to -€334
- Depreciation -€1,474
down €1,474 (-53.9%), from €2,734 to €1,260
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 | €34,154 | €34,044 | -€110 | -0.3% |
| Formation expenses | 20 | €211 | €0 | -€211 | -100.0% |
| Fixed assets | 21/28 | €4,728 | €4,179 | -€549 | -11.6% |
| Tangible fixed assets | 22/27 | €4,728 | €3,679 | -€1,049 | -22.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,728 | €3,679 | -€1,049 | -22.2% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €29,215 | €29,865 | +€650 | +2.2% |
| Stocks and contracts in progress | 3 | €13,266 | €14,593 | +€1,327 | +10.0% |
| Stocks | 30/36 | €13,266 | €14,593 | +€1,327 | +10.0% |
| Amounts receivable within one year | 40/41 | €7,186 | €1,998 | -€5,188 | -72.2% |
| Trade receivables | 40 | €5,017 | €1,748 | -€3,269 | -65.2% |
| Other amounts receivable | 41 | €2,170 | €251 | -€1,919 | -88.4% |
| Cash at bank and in hand | 54/58 | €8,762 | €13,274 | +€4,512 | +51.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €34,154 | €34,044 | -€110 | -0.3% |
| Equity | 10/15 | -€50,120 | -€54,083 | -€3,963 | -7.9% |
| Contributions | 10/11 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,840 | -€57,803 | -€3,963 | -7.4% |
| Amounts payable | 17/49 | €84,274 | €88,127 | +€3,854 | +4.6% |
| Amounts payable after more than one year | 17 | €6,139 | €1,442 | -€4,696 | -76.5% |
| Financial debts | 170/4 | €6,139 | €1,442 | -€4,696 | -76.5% |
| Amounts payable within one year | 42/48 | €78,135 | €86,231 | +€8,096 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €4,964 | €6,096 | +€1,132 | +22.8% |
| Trade debts | 44 | €45,124 | €48,581 | +€3,458 | +7.7% |
| Suppliers | 440/4 | €45,124 | €48,581 | +€3,458 | +7.7% |
| Taxes, remuneration and social security | 45 | €6,287 | €8,709 | +€2,423 | +38.5% |
| Taxes | 450/3 | €6,287 | €8,709 | +€2,423 | +38.5% |
| Other amounts payable | 47/48 | €21,761 | €22,844 | +€1,083 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €454 | +€454 | |
| Non-recurring operating income | 76A | €16,546 | €0 | -€16,546 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,734 | €1,260 | -€1,474 | -53.9% |
| Other operating charges | 640/8 | €1,788 | €1,699 | -€89 | -5.0% |
| Gross operating margin | 9900 | €9,615 | -€334 | -€9,948 | |
| Operating profit (loss) | 9901 | €5,093 | -€3,293 | -€8,386 | |
| Financial income | 75/76B | €61 | €0 | -€61 | -100.0% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -100.0% |
| Financial charges | 65/66B | €665 | €670 | +€5 | +0.8% |
| Recurring financial charges | 65 | €665 | €670 | +€5 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €4,488 | -€3,963 | -€8,451 | |
| Profit (loss) for the period | 9904 | €4,488 | -€3,963 | -€8,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,488 | -€3,963 | -€8,451 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.