UNIVAST: 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.
UNIVAST
Largest movements
- Stocks and contracts +€22,543
up €22,543 (+1.9%), from €1.2m to €1.2m
- Debts after one year -€317,113
down €317,113 (-67.1%), from €472,280 to €155,168
- Current portion of long-term debt +€300,462
up €300,462 (+1,805%), from €16,650 to €317,113
- Other debts +€61,829
up €61,829 (+7.8%), from €790,595 to €852,424
- Profit (loss) carried forward -€34,654
down €34,654 (-339%), from -€10,208 to -€44,862
- Accrued charges and deferred income +€21,000
up €21,000 (+66.2%), from €31,725 to €52,725
- Gross operating margin +€8,793
up €8,793, from -€4,051 to €4,743
- Financial charges -€3,640
down €3,640 (-35.5%), from €10,252 to €6,612
- Other operating charges +€3,012
up €3,012 (+16.3%), from €18,436 to €21,449
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 | €1,529,649 | €1,539,497 | +€9,847 | +0.6% |
| Fixed assets | 21/28 | €315,858 | €304,522 | -€11,336 | -3.6% |
| Tangible fixed assets | 22/27 | €315,858 | €304,522 | -€11,336 | -3.6% |
| Land and buildings | 22 | €315,858 | €304,522 | -€11,336 | -3.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,213,791 | €1,234,975 | +€21,183 | +1.7% |
| Stocks and contracts in progress | 3 | €1,208,656 | €1,231,199 | +€22,543 | +1.9% |
| Stocks | 30/36 | €1,208,656 | €1,231,199 | +€22,543 | +1.9% |
| Amounts receivable within one year | 40/41 | €4,782 | €0 | -€4,782 | -100% |
| Other amounts receivable | 41 | €4,782 | €0 | -€4,782 | -100% |
| Cash at bank and in hand | 54/58 | €354 | €3,776 | +€3,422 | +967% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,529,649 | €1,539,497 | +€9,847 | +0.6% |
| Equity | 10/15 | -€2,148 | -€36,802 | -€34,654 | -1,613% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€10,208 | -€44,862 | -€34,654 | -339% |
| Amounts payable | 17/49 | €1,531,797 | €1,576,299 | +€44,502 | +2.9% |
| Amounts payable after more than one year | 17 | €472,280 | €155,168 | -€317,113 | -67.1% |
| Financial debts | 170/4 | €472,280 | €155,168 | -€317,113 | -67.1% |
| Amounts payable within one year | 42/48 | €1,027,792 | €1,368,406 | +€340,614 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €16,650 | €317,113 | +€300,462 | +1,805% |
| Financial debts | 43 | €2,746 | €0 | -€2,746 | -100% |
| Credit institutions | 430/8 | €2,746 | €0 | -€2,746 | -100% |
| Trade debts | 44 | €207,264 | €188,334 | -€18,931 | -9.1% |
| Suppliers | 440/4 | €207,264 | €188,334 | -€18,931 | -9.1% |
| Taxes, remuneration and social security | 45 | €10,536 | €10,536 | = | 0.0% |
| Taxes | 450/3 | €10,536 | €10,536 | = | 0.0% |
| Other amounts payable | 47/48 | €790,595 | €852,424 | +€61,829 | +7.8% |
| Accrued charges and deferred income | 492/3 | €31,725 | €52,725 | +€21,000 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,336 | €11,336 | = | 0.0% |
| Other operating charges | 640/8 | €18,436 | €21,449 | +€3,012 | +16.3% |
| Non-recurring operating charges | 66A | €27,672 | €0 | -€27,672 | -100% |
| Gross operating margin | 9900 | -€4,051 | €4,743 | +€8,793 | |
| Operating profit (loss) | 9901 | -€61,495 | -€28,042 | +€33,453 | +54.4% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €10,252 | €6,612 | -€3,640 | -35.5% |
| Recurring financial charges | 65 | €10,252 | €6,612 | -€3,640 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,739 | -€34,654 | +€37,085 | +51.7% |
| Profit (loss) for the period | 9904 | -€71,739 | -€34,654 | +€37,085 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,739 | -€34,654 | +€37,085 | +51.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.