EXPORT 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.
EXPORT UNIVERS
Largest movements
- Receivables within one year +€347,527
up €347,527 (+61.9%), from €561,829 to €909,356
of which Other amounts receivable: +€310,651
- Cash -€96,227
down €96,227 (-11.2%), from €862,748 to €766,521
mainly Receivables within one year (-€347,527) and Trade debts (-€276,303)
- Deferred charges and accrued income +€94,687
up €94,687 (+416%), from €22,773 to €117,461
- Stocks and contracts -€53,243
down €53,243 (-83.7%), from €63,589 to €10,346
- Tangible fixed assets +€39,328
up €39,328 (+4.3%), from €915,458 to €954,786
of which Plant, machinery and equipment: +€47,699
- Reserves +€325,325
up €325,325 (+50.0%), from €650,655 to €975,980
of which Distributable reserves: +€325,325
- Trade debts -€276,303
down €276,303 (-17.2%), from €1.6m to €1.3m
- Tax, wage and social debts +€209,940
up €209,940 (+262%), from €80,280 to €290,220
of which Taxes: +€199,978
- Accrued charges and deferred income +€71,470
new in 2024: €71,470
- Gross operating margin +€236,639
up €236,639 (+55.3%), from €427,557 to €664,196
- Taxes +€63,191
up €63,191 (+66.9%), from €94,438 to €157,629
- Depreciation +€29,638
up €29,638 (+62.2%), from €47,667 to €77,306
- Staff costs +€21,918
up €21,918 (+36.2%), from €60,575 to €82,493
- Financial charges -€14,830
down €14,830 (-83.8%), from €17,701 to €2,871
of which Non-recurring financial charges: -€14,964
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 | €2,472,397 | €2,804,469 | +€332,072 | +13.4% |
| Fixed assets | 21/28 | €961,458 | €1,000,786 | +€39,328 | +4.1% |
| Tangible fixed assets | 22/27 | €915,458 | €954,786 | +€39,328 | +4.3% |
| Land and buildings | 22 | €787,740 | €763,044 | -€24,696 | -3.1% |
| Plant, machinery and equipment | 23 | €68,870 | €116,569 | +€47,699 | +69.3% |
| Furniture and vehicles | 24 | €54,064 | €70,942 | +€16,878 | +31.2% |
| Other tangible fixed assets | 26 | €4,784 | €4,230 | -€554 | -11.6% |
| Financial fixed assets | 28 | €46,000 | €46,000 | = | 0.0% |
| Current assets | 29/58 | €1,510,939 | €1,803,683 | +€292,745 | +19.4% |
| Stocks and contracts in progress | 3 | €63,589 | €10,346 | -€53,243 | -83.7% |
| Stocks | 30/36 | €63,589 | €10,346 | -€53,243 | -83.7% |
| Amounts receivable within one year | 40/41 | €561,829 | €909,356 | +€347,527 | +61.9% |
| Trade receivables | 40 | €289,000 | €325,876 | +€36,876 | +12.8% |
| Other amounts receivable | 41 | €272,829 | €583,480 | +€310,651 | +114% |
| Cash at bank and in hand | 54/58 | €862,748 | €766,521 | -€96,227 | -11.2% |
| Deferred charges and accrued income | 490/1 | €22,773 | €117,461 | +€94,687 | +416% |
| Total equity and liabilities | 10/49 | €2,472,397 | €2,804,469 | +€332,072 | +13.4% |
| Equity | 10/15 | €663,055 | €988,380 | +€325,325 | +49.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €650,655 | €975,980 | +€325,325 | +50.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €648,795 | €974,120 | +€325,325 | +50.1% |
| Amounts payable | 17/49 | €1,809,342 | €1,816,089 | +€6,747 | +0.4% |
| Amounts payable within one year | 42/48 | €1,809,342 | €1,744,619 | -€64,723 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €16,857 | €20,000 | +€3,143 | +18.6% |
| Trade debts | 44 | €1,607,130 | €1,330,827 | -€276,303 | -17.2% |
| Suppliers | 440/4 | €1,607,130 | €1,330,827 | -€276,303 | -17.2% |
| Taxes, remuneration and social security | 45 | €80,280 | €290,220 | +€209,940 | +262% |
| Taxes | 450/3 | €80,280 | €280,258 | +€199,978 | +249% |
| Remuneration and social security | 454/9 | - | €9,962 | +€9,962 | |
| Other amounts payable | 47/48 | €105,074 | €103,571 | -€1,503 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €71,470 | +€71,470 | |
| Remuneration, social security and pensions | 62 | €60,575 | €82,493 | +€21,918 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,667 | €77,306 | +€29,638 | +62.2% |
| Other operating charges | 640/8 | €12,792 | €16,861 | +€4,070 | +31.8% |
| Non-recurring operating charges | 66A | - | €1,929 | +€1,929 | |
| Gross operating margin | 9900 | €427,557 | €664,196 | +€236,639 | +55.3% |
| Operating profit (loss) | 9901 | €306,522 | €485,607 | +€179,084 | +58.4% |
| Financial income | 75/76B | €1 | €218 | +€217 | +17,346% |
| Recurring financial income | 75 | €1 | €218 | +€217 | +17,346% |
| Financial charges | 65/66B | €17,701 | €2,871 | -€14,830 | -83.8% |
| Recurring financial charges | 65 | €2,737 | €2,871 | +€134 | +4.9% |
| Non-recurring financial charges | 66B | €14,964 | - | -€14,964 | |
| Profit (loss) for the period before taxes | 9903 | €288,822 | €482,954 | +€194,132 | +67.2% |
| Income taxes | 67/77 | €94,438 | €157,629 | +€63,191 | +66.9% |
| Profit (loss) for the period | 9904 | €194,384 | €325,325 | +€130,941 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €194,384 | €325,325 | +€130,941 | +67.4% |
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 13 October 2026 via checked.be.