B.A. 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.
B.A. UNIVERSEL
Largest movements
- Cash +€9,330
up €9,330 (+509%), from €1,833 to €11,164
mainly Depreciation (+€8,002) and Receivables within one year (+€2,724)
- Tangible fixed assets -€8,002
down €8,002 (-22.6%), from €35,441 to €27,439
- Receivables within one year -€2,724
down €2,724 (-27.2%), from €10,030 to €7,306
of which Trade receivables: -€3,214
- Stocks and contracts -€1,061
down €1,061 (-10.9%), from €9,736 to €8,675
- Other debts -€5,890
down €5,890 (-24.0%), from €24,546 to €18,656
- Profit (loss) carried forward +€2,131
up €2,131 (+81.7%), from €2,608 to €4,739
- Tax, wage and social debts +€654
new in 2025: €654
of which Taxes: +€409
- Trade debts +€649
up €649 (+2.8%), from €23,550 to €24,198
- Turnover -€26,753
down €26,753 (-13.9%), from €192,803 to €166,049
- Purchases and services -€14,364
down €14,364 (-8.6%), from €167,182 to €152,818
- Gross operating margin -€12,389
down €12,389 (-48.4%), from €25,621 to €13,232
- Depreciation +€3,433
up €3,433 (+75.1%), from €4,570 to €8,002
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 | €57,040 | €54,583 | -€2,457 | -4.3% |
| Fixed assets | 21/28 | €35,441 | €27,439 | -€8,002 | -22.6% |
| Tangible fixed assets | 22/27 | €35,441 | €27,439 | -€8,002 | -22.6% |
| Furniture and vehicles | 24 | €35,441 | €27,439 | -€8,002 | -22.6% |
| Current assets | 29/58 | €21,599 | €27,144 | +€5,545 | +25.7% |
| Stocks and contracts in progress | 3 | €9,736 | €8,675 | -€1,061 | -10.9% |
| Stocks | 30/36 | €9,736 | €8,675 | -€1,061 | -10.9% |
| Amounts receivable within one year | 40/41 | €10,030 | €7,306 | -€2,724 | -27.2% |
| Trade receivables | 40 | €9,330 | €6,117 | -€3,214 | -34.4% |
| Other amounts receivable | 41 | €700 | €1,189 | +€489 | +69.9% |
| Cash at bank and in hand | 54/58 | €1,833 | €11,164 | +€9,330 | +509% |
| Total equity and liabilities | 10/49 | €57,040 | €54,583 | -€2,457 | -4.3% |
| Equity | 10/15 | €8,945 | €11,076 | +€2,131 | +23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137 | €137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137 | €137 | = | 0.0% |
| Legal reserve | 130 | €137 | €137 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,608 | €4,739 | +€2,131 | +81.7% |
| Amounts payable | 17/49 | €48,095 | €43,507 | -€4,588 | -9.5% |
| Amounts payable within one year | 42/48 | €48,095 | €43,507 | -€4,588 | -9.5% |
| Trade debts | 44 | €23,550 | €24,198 | +€649 | +2.8% |
| Suppliers | 440/4 | €23,550 | €24,198 | +€649 | +2.8% |
| Taxes, remuneration and social security | 45 | - | €654 | +€654 | |
| Taxes | 450/3 | - | €409 | +€409 | |
| Remuneration and social security | 454/9 | - | €245 | +€245 | |
| Other amounts payable | 47/48 | €24,546 | €18,656 | -€5,890 | -24.0% |
| Turnover | 70 | €192,803 | €166,049 | -€26,753 | -13.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,182 | €152,818 | -€14,364 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,570 | €8,002 | +€3,433 | +75.1% |
| Other operating charges | 640/8 | €4,782 | €2,872 | -€1,910 | -39.9% |
| Gross operating margin | 9900 | €25,621 | €13,232 | -€12,389 | -48.4% |
| Operating profit (loss) | 9901 | €16,269 | €2,358 | -€13,912 | -85.5% |
| Financial charges | 65/66B | €192 | €227 | +€35 | +18.1% |
| Recurring financial charges | 65 | €192 | €227 | +€35 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €16,077 | €2,131 | -€13,947 | -86.7% |
| Profit (loss) for the period | 9904 | €16,077 | €2,131 | -€13,947 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,077 | €2,131 | -€13,947 | -86.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.