UVINA: 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.
UVINA
Largest movements
- Receivables within one year +€138,219
new in 2025: €138,219
- Cash -€138,047
down €138,047 (-62.5%), from €220,978 to €82,931
mainly Contributions, distributions and other (-€446,000) and Receivables within one year (-€138,219)
- Deferred charges and accrued income -€77,648
no longer reported in 2025 (was €77,648)
- Tangible fixed assets -€10,553
down €10,553 (-35.4%), from €29,813 to €19,261
- Reserves -€150,906
down €150,906 (-60.0%), from €251,604 to €100,698
- Other debts +€105,737
up €105,737, from €0 to €105,737
- Tax, wage and social debts -€33,741
down €33,741 (-53.6%), from €62,892 to €29,151
- Current portion of long-term debt -€9,350
no longer reported in 2025 (was €9,350)
- Gross operating margin +€133,359
up €133,359 (+50.2%), from €265,632 to €398,991
- Taxes +€31,257
up €31,257 (+50.3%), from €62,110 to €93,367
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 | €328,440 | €240,411 | -€88,029 | -26.8% |
| Fixed assets | 21/28 | €29,813 | €19,261 | -€10,553 | -35.4% |
| Tangible fixed assets | 22/27 | €29,813 | €19,261 | -€10,553 | -35.4% |
| Furniture and vehicles | 24 | €29,813 | €19,261 | -€10,553 | -35.4% |
| Current assets | 29/58 | €298,626 | €221,150 | -€77,476 | -25.9% |
| Amounts receivable within one year | 40/41 | - | €138,219 | +€138,219 | |
| Trade receivables | 40 | - | €138,219 | +€138,219 | |
| Cash at bank and in hand | 54/58 | €220,978 | €82,931 | -€138,047 | -62.5% |
| Deferred charges and accrued income | 490/1 | €77,648 | - | -€77,648 | |
| Total equity and liabilities | 10/49 | €328,440 | €240,411 | -€88,029 | -26.8% |
| Equity | 10/15 | €255,604 | €104,698 | -€150,906 | -59.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €251,604 | €100,698 | -€150,906 | -60.0% |
| Distributable reserves | 133 | €251,604 | €100,698 | -€150,906 | -60.0% |
| Amounts payable | 17/49 | €72,836 | €135,713 | +€62,877 | +86.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €72,347 | €135,713 | +€63,366 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €9,350 | - | -€9,350 | |
| Trade debts | 44 | €105 | €824 | +€720 | +687% |
| Suppliers | 440/4 | €105 | €824 | +€720 | +687% |
| Taxes, remuneration and social security | 45 | €62,892 | €29,151 | -€33,741 | -53.6% |
| Taxes | 450/3 | €62,892 | €29,151 | -€33,741 | -53.6% |
| Other amounts payable | 47/48 | €0 | €105,737 | +€105,737 | |
| Accrued charges and deferred income | 492/3 | €489 | - | -€489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,719 | €10,553 | -€166 | -1.5% |
| Other operating charges | 640/8 | €287 | €694 | +€407 | +142% |
| Gross operating margin | 9900 | €265,632 | €398,991 | +€133,359 | +50.2% |
| Operating profit (loss) | 9901 | €254,627 | €387,744 | +€133,117 | +52.3% |
| Financial income | 75/76B | €894 | €888 | -€5 | -0.6% |
| Recurring financial income | 75 | €894 | €888 | -€5 | -0.6% |
| Financial charges | 65/66B | €844 | €171 | -€673 | -79.8% |
| Recurring financial charges | 65 | €844 | €171 | -€673 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €254,676 | €388,462 | +€133,785 | +52.5% |
| Income taxes | 67/77 | €62,110 | €93,367 | +€31,257 | +50.3% |
| Profit (loss) for the period | 9904 | €192,566 | €295,094 | +€102,528 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €192,566 | €295,094 | +€102,528 | +53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.