UNIVERSAL (0675.888.278): financials and annual accounts

UNIVERSAL

Brussels ·KBO/BCE: BE 0675.888.278

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017
Balance sheet: assets
Total assets`20/58`	74,245	77,636	63,765	75,925	58,642	32,977	37,619	45,684	64,907
Fixed assets`21/28`	27,137	47,325	35,631	17,867	21,867	25,867	33,065	44,736	56,408
Intangible fixed assets`21`	19,500	32,250	13,667	17,667	21,667	25,667	29,667	33,667	37,667
Tangible fixed assets`22/27`	7,437	14,875	21,764	-	-	-	3,198	10,870	18,541
Furniture and vehicles`24`	7,437	14,875	21,764	-	-	-	3,198	10,870	18,541
Financial fixed assets`28`	200	200	200	200	200	200	200	200	200
Current assets`29/58`	47,108	30,311	28,134	58,058	36,775	7,110	4,554	948	8,500
Amounts receivable within one year`40/41`	21,080	21,967	23,428	55,306	28,001	329	-	-	-
Trade receivables`40`	712	1,216	-	2,694	375	-	-	-	-
Other amounts receivable`41`	20,368	20,751	23,428	52,612	27,626	329	-	-	-
Cash at bank and in hand`54/58`	26,028	8,344	4,541	2,093	8,156	6,137	3,948	307	7,786
Deferred charges and accrued income`490/1`	-	-	165	658	618	645	606	640	713
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	74,245	77,636	63,765	75,925	58,642	32,977	37,619	45,684	64,907
Equity`10/15`	72,974	76,522	59,308	68,141	53,150	18,665	16,769	8,592	12,372
Contributions`10/11`	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000
Issued capital`100`	-	-	-	-	-	-	19,000	19,000	19,000
Revaluation surpluses`12`	13,500	20,250	-	-	-	-	-	-	-
Reserves`13`	13,500	6,750	-	-	-	-	-	-	-
Distributable reserves`133`	13,500	6,750	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	26,974	30,522	40,308	49,141	34,150	-335	-2,231	-10,408	-6,628
Amounts payable`17/49`	1,271	1,114	4,457	7,784	5,492	14,312	20,850	37,092	52,536
Amounts payable after more than one year`17`	-	-	-	-	-	9,414	16,380	32,671	46,296
Financial debts`170/4`	-	-	-	-	-	1,914	6,380	10,671	14,796
Other amounts payable`178/9`	-	-	-	-	-	7,500	10,000	22,000	31,500
Amounts payable within one year`42/48`	1,271	1,114	4,457	7,784	5,492	4,898	4,470	4,421	6,239
Current portion of amounts payable after more than one year`42`	-	-	-	-	1,914	4,466	4,291	4,188	3,965
Trade debts`44`	-	614	-	2,326	368	432	36	141	30
Suppliers`440/4`	-	614	-	2,326	368	432	36	141	30
Taxes, remuneration and social security`45`	1,271	-	4,457	5,457	3,210	-	142	92	2,244
Taxes`450/3`	71	-	4,457	5,457	3,210	-	142	92	244
Remuneration and social security`454/9`	1,200	-	-	-	-	-	-	-	2,000
Other amounts payable`47/48`	-	500	-	-	-	-	-	-	-
Income statement
Turnover`70`	71,900	40,048	-	-	-	-	-	-	-
Non-recurring operating income`76A`	-	-	-	-	21,750	6,000	-	-	-
Gross operating margin`9900`	19,471	7,177	3,901	22,398	41,918	9,933	21,401	9,602	3,275
Goods, raw materials, services and sundry goods`60/61`	52,429	32,871	-	-	-	-	-	-	-
Remuneration, social security and pensions`62`	-	6	-	-	-	-	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	20,188	15,855	11,987	4,000	4,000	7,198	11,671	11,671	7,806
Other operating charges`640/8`	879	798	1,935	348	348	348	923	923	1,319
Operating profit (loss)`9901`	-1,596	-9,482	-10,022	18,050	37,570	2,387	8,807	-2,992	-5,849
Financial income`75/76B`	-	-	1,384	2,525	190	-	-	-	-
Recurring financial income`75`	-	-	1,384	2,525	190	-	-	-	-
Financial charges`65/66B`	1,952	853	195	127	317	491	630	788	779
Recurring financial charges`65`	1,952	853	69	127	317	491	630	788	779
Non-recurring financial charges`66B`	-	-	126	-	-	-	-	-	-
Profit (loss) for the period before taxes`9903`	-3,548	-10,335	-8,833	20,448	37,443	1,895	8,178	-3,780	-6,628
Income taxes`67/77`	-	-	-	5,457	2,958	-	-	-	-
Profit (loss) for the period`9904`	-3,548	-10,335	-8,833	14,991	34,485	1,895	8,178	-3,780	-6,628
Profit (loss) for the period to be appropriated`9905`	-3,548	-10,335	-8,833	14,991	34,485	1,895	8,178	-3,780	-6,628
Appropriation of the result
Profit (loss) to be appropriated`9906`	26,974	30,522	40,308	49,141	34,150	-335	-2,231	-10,408	-6,628
Profit (loss) brought forward from the previous period`14P`	30,522	40,857	49,141	34,150	-335	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	24-07-2026	2026-00341021	PDF
31-12-2024	full format	14-07-2025	2025-00270790	PDF
31-12-2023	micro format	29-07-2024	2024-00300219	PDF
31-12-2023	full format	26-06-2024	2024-00166799	PDF
31-12-2022	micro format	07-08-2023	2023-00317441	PDF
31-12-2021	micro format	25-07-2022	2022-20222563	PDF
31-12-2020	full format	03-08-2021	2021-46600065	PDF
31-12-2019	full format	24-09-2020	2020-55300341	PDF
31-12-2018	full format	06-08-2019	2019-44900493	PDF
31-12-2017	full format	27-08-2018	2018-52400373	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017
EBITDA	18,592	6,373	1,965	22,050	41,570	9,585	20,479	8,679	1,956
Cash flow	16,640	5,520	3,154	18,991	38,485	9,094	19,849	7,891	1,177
Investment in fixed assets (approximation)	0	27,000	29,751	0	0	0	0	0	64,214
Change in cash	17,684	3,803	2,448	-6,062	2,019	2,189	3,640	-7,479	-
Working capital	45,837	29,197	23,677	50,275	31,283	2,212	84	-3,474	2,260
EBIT margin	-2.2%	-23.7%	-	-	-	-	-	-	-
Solvency	98.3%	98.6%	93.0%	89.7%	90.6%	56.6%	44.6%	18.8%	19.1%
Current ratio	37.06	27.21	6.31	7.46	6.70	1.45	1.02	0.21	1.36
Debt to equity	0.02	0.01	0.08	0.11	0.10	0.77	1.24	4.32	4.25
ROE	-4.9%	-13.5%	-14.9%	22.0%	64.9%	10.2%	48.8%	-44.0%	-53.6%
ROA	-4.8%	-13.3%	-13.9%	19.7%	58.8%	5.7%	21.7%	-8.3%	-10.2%
Interest coverage	9.52	7.47	28.48	over 100	over 100	-	-	-	-
Customer credit	4 days	11 days	-	-	-	-	-	-	-
Supplier credit	-	7 days	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	€29,751	-	-
Intangible fixed assets	-	€27,000	-	-	-
Depreciation and write-downs of the year	€20,188	€15,855	€11,987	€4,000	€4,000

UNIVERSAL

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency98.3%

Current ratio37.06

Return on assets-4.8%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on UNIVERSAL

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