ARMA UNIVERSEL: 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.
ARMA UNIVERSEL
Largest movements
- Receivables within one year +€22,898
up €22,898 (+262%), from €8,738 to €31,636
of which Other amounts receivable: +€13,889
- Cash +€8,460
up €8,460 (+4,035%), from €210 to €8,670
mainly Net result for the year (+€32,078) and Contributions, distributions and other (+€9,602)
- Profit (loss) carried forward +€41,680
up €41,680 (+85.3%), from -€48,866 to -€7,186
- Other debts -€9,579
down €9,579 (-28.4%), from €33,738 to €24,158
- Tax, wage and social debts -€692
down €692 (-15.3%), from €4,526 to €3,834
of which Taxes: -€692
- Gross operating margin +€39,008
up €39,008 (+471%), from €8,280 to €47,288
- Staff costs -€18,335
down €18,335 (-58.0%), from €31,601 to €13,266
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 | €8,947 | €40,306 | +€31,359 | +350% |
| Current assets | 29/58 | €8,947 | €40,306 | +€31,359 | +350% |
| Amounts receivable within one year | 40/41 | €8,738 | €31,636 | +€22,898 | +262% |
| Trade receivables | 40 | €8,738 | €17,747 | +€9,010 | +103% |
| Other amounts receivable | 41 | - | €13,889 | +€13,889 | |
| Cash at bank and in hand | 54/58 | €210 | €8,670 | +€8,460 | +4,035% |
| Total equity and liabilities | 10/49 | €8,947 | €40,306 | +€31,359 | +350% |
| Equity | 10/15 | -€29,366 | €12,314 | +€41,680 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €900 | €900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,866 | -€7,186 | +€41,680 | +85.3% |
| Amounts payable | 17/49 | €38,313 | €27,992 | -€10,321 | -26.9% |
| Amounts payable within one year | 42/48 | €38,313 | €27,992 | -€10,321 | -26.9% |
| Trade debts | 44 | €50 | - | -€50 | |
| Suppliers | 440/4 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €4,526 | €3,834 | -€692 | -15.3% |
| Taxes | 450/3 | €692 | - | -€692 | |
| Remuneration and social security | 454/9 | €3,834 | €3,834 | = | 0.0% |
| Other amounts payable | 47/48 | €33,738 | €24,158 | -€9,579 | -28.4% |
| Remuneration, social security and pensions | 62 | €31,601 | €13,266 | -€18,335 | -58.0% |
| Other operating charges | 640/8 | €1,957 | €1,831 | -€126 | -6.4% |
| Gross operating margin | 9900 | €8,280 | €47,288 | +€39,008 | +471% |
| Operating profit (loss) | 9901 | -€25,278 | €32,191 | +€57,469 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.0% |
| Financial charges | 65/66B | €116 | €112 | -€4 | -3.3% |
| Recurring financial charges | 65 | €116 | €112 | -€4 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,390 | €32,078 | +€57,469 | |
| Profit (loss) for the period | 9904 | -€25,390 | €32,078 | +€57,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,390 | €32,078 | +€57,469 |
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 20 October 2026 via checked.be.