A&M UNIVERS: 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.
A&M UNIVERS
Largest movements
- Receivables within one year +€1,574
up €1,574 (+13.6%), from €11,602 to €13,176
- Cash +€299
up €299 (+37.7%), from €794 to €1,093
- Other debts -€11,000
down €11,000 (-23.5%), from €46,888 to €35,888
- Profit (loss) carried forward +€10,623
up €10,623 (+24.7%), from -€42,932 to -€32,309
- Tax, wage and social debts +€4,068
new in 2025: €4,068
of which Taxes: +€2,756
- Short-term financial debts -€1,380
no longer reported in 2025 (was €1,380)
- Trade debts -€437
down €437 (-50.8%), from €860 to €423
- Financial income +€67,145
new in 2025: €67,145
of which Financial income: +€67,145
- Gross operating margin -€50,430
down €50,430, from €43,277 to -€7,153
- Staff costs +€6,442
up €6,442 (+16.0%), from €40,157 to €46,599
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,396 | €14,269 | +€1,873 | +15.1% |
| Current assets | 29/58 | €12,396 | €14,269 | +€1,873 | +15.1% |
| Amounts receivable within one year | 40/41 | €11,602 | €13,176 | +€1,574 | +13.6% |
| Other amounts receivable | 41 | €11,602 | €13,176 | +€1,574 | +13.6% |
| Cash at bank and in hand | 54/58 | €794 | €1,093 | +€299 | +37.7% |
| Total equity and liabilities | 10/49 | €12,396 | €14,269 | +€1,873 | +15.1% |
| Equity | 10/15 | -€36,732 | -€26,109 | +€10,623 | +28.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,932 | -€32,309 | +€10,623 | +24.7% |
| Amounts payable | 17/49 | €49,128 | €40,379 | -€8,749 | -17.8% |
| Amounts payable within one year | 42/48 | €49,128 | €40,379 | -€8,749 | -17.8% |
| Financial debts | 43 | €1,380 | - | -€1,380 | |
| Credit institutions | 430/8 | €1,380 | - | -€1,380 | |
| Trade debts | 44 | €860 | €423 | -€437 | -50.8% |
| Suppliers | 440/4 | €860 | €423 | -€437 | -50.8% |
| Taxes, remuneration and social security | 45 | - | €4,068 | +€4,068 | |
| Taxes | 450/3 | - | €2,756 | +€2,756 | |
| Remuneration and social security | 454/9 | - | €1,311 | +€1,311 | |
| Other amounts payable | 47/48 | €46,888 | €35,888 | -€11,000 | -23.5% |
| Remuneration, social security and pensions | 62 | €40,157 | €46,599 | +€6,442 | +16.0% |
| Other operating charges | 640/8 | - | €168 | +€168 | |
| Gross operating margin | 9900 | €43,277 | -€7,153 | -€50,430 | |
| Operating profit (loss) | 9901 | €3,120 | -€53,920 | -€57,040 | |
| Financial income | 75/76B | - | €67,145 | +€67,145 | |
| Recurring financial income | 75 | - | €67,145 | +€67,145 | |
| Non-recurring financial income | 76B | - | €67,145 | +€67,145 | |
| Profit (loss) for the period before taxes | 9903 | €3,120 | €13,225 | +€10,105 | +324% |
| Profit (loss) for the period | 9904 | €3,120 | €13,225 | +€10,105 | +324% |
| Profit (loss) for the period to be appropriated | 9905 | €3,120 | €13,225 | +€10,105 | +324% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.