BEL UNIVERSAL TRADING: 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.
BEL UNIVERSAL TRADING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€12,710
up €12,710 (+53.9%), from €23,602 to €36,312
- Trade debts -€5,312
down €5,312 (-3.9%), from €134,905 to €129,593
- Gross operating margin +€18,235
up €18,235, from -€5,386 to €12,849
- Other operating charges -€225
no longer reported in 2024 (was €225)
- Financial charges -€151
down €151 (-52.1%), from €290 to €139
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,633 | €474,482 | +€2,849 | +0.6% |
| Current assets | 29/58 | €471,633 | €474,482 | +€2,849 | +0.6% |
| Amounts receivable within one year | 40/41 | €471,620 | €474,472 | +€2,852 | +0.6% |
| Trade receivables | 40 | €469,667 | €471,929 | +€2,262 | +0.5% |
| Other amounts receivable | 41 | €1,953 | €2,543 | +€590 | +30.2% |
| Cash at bank and in hand | 54/58 | €13 | €10 | -€2 | -19.1% |
| Total equity and liabilities | 10/49 | €471,633 | €474,482 | +€2,849 | +0.6% |
| Equity | 10/15 | €44,062 | €56,772 | +€12,710 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,602 | €36,312 | +€12,710 | +53.9% |
| Amounts payable | 17/49 | €427,570 | €417,709 | -€9,861 | -2.3% |
| Amounts payable within one year | 42/48 | €427,570 | €417,709 | -€9,861 | -2.3% |
| Trade debts | 44 | €134,905 | €129,593 | -€5,312 | -3.9% |
| Suppliers | 440/4 | €134,905 | €129,593 | -€5,312 | -3.9% |
| Taxes, remuneration and social security | 45 | €1,446 | €1,069 | -€377 | -26.1% |
| Taxes | 450/3 | €1,446 | €1,069 | -€377 | -26.1% |
| Other amounts payable | 47/48 | €291,219 | €287,047 | -€4,172 | -1.4% |
| Other operating charges | 640/8 | €225 | - | -€225 | |
| Gross operating margin | 9900 | -€5,386 | €12,849 | +€18,235 | |
| Operating profit (loss) | 9901 | -€5,611 | €12,849 | +€18,460 | |
| Financial charges | 65/66B | €290 | €139 | -€151 | -52.1% |
| Recurring financial charges | 65 | €290 | €139 | -€151 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,901 | €12,710 | +€18,611 | |
| Profit (loss) for the period | 9904 | -€5,901 | €12,710 | +€18,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,901 | €12,710 | +€18,611 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.