UNIVELL: what changed
Two fiscal 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.
UNIVELL
Largest movements
- Tangible fixed assets -€60,000
down €60,000 (-7.9%), from €756,958 to €696,957
of which Land and buildings: -€66,762
- Profit (loss) carried forward -€128,680
down €128,680 (-4.2%), from -€3.0m to -€3.2m
- Tax, wage and social debts +€33,765
up €33,765 (+93.6%), from €36,066 to €69,831
- Other debts +€32,095
up €32,095 (+15.2%), from €210,926 to €243,021
- Gross operating margin +€8,708
up €8,708 (+36.2%), from -€24,070 to -€15,362
- Other operating charges +€1,647
up €1,647 (+42.4%), from €3,882 to €5,528
- Depreciation +€513
up €513 (+0.7%), from €70,829 to €71,342
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.
Cash bridge derived
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 | €773,641 | €708,756 | -€64,885 | -8.4% |
| Fixed assets | 21/28 | €756,958 | €696,957 | -€60,000 | -7.9% |
| Tangible fixed assets | 22/27 | €756,958 | €696,957 | -€60,000 | -7.9% |
| Land and buildings | 22 | €736,476 | €669,714 | -€66,762 | -9.1% |
| Plant, machinery and equipment | 23 | €20,481 | €27,243 | +€6,762 | +33.0% |
| Current assets | 29/58 | €16,684 | €11,799 | -€4,885 | -29.3% |
| Amounts receivable within one year | 40/41 | €2,813 | €454 | -€2,359 | -83.9% |
| Trade receivables | 40 | €1,854 | €454 | -€1,400 | -75.5% |
| Other amounts receivable | 41 | €959 | - | -€959 | |
| Cash at bank and in hand | 54/58 | €7,867 | €5,385 | -€2,482 | -31.5% |
| Deferred charges and accrued income | 490/1 | €6,005 | €5,960 | -€45 | -0.7% |
| Total equity and liabilities | 10/49 | €773,641 | €708,756 | -€64,885 | -8.4% |
| Equity | 10/15 | -€2,982,003 | -€3,110,683 | -€128,680 | -4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,044,003 | -€3,172,683 | -€128,680 | -4.2% |
| Amounts payable | 17/49 | €3,755,645 | €3,819,439 | +€63,795 | +1.7% |
| Amounts payable after more than one year | 17 | €3,500,000 | €3,500,000 | = | 0.0% |
| Financial debts | 170/4 | €3,500,000 | €3,500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €255,645 | €319,439 | +€63,795 | +25.0% |
| Trade debts | 44 | €8,653 | €6,587 | -€2,066 | -23.9% |
| Suppliers | 440/4 | €8,653 | €6,587 | -€2,066 | -23.9% |
| Taxes, remuneration and social security | 45 | €36,066 | €69,831 | +€33,765 | +93.6% |
| Taxes | 450/3 | €36,066 | €69,831 | +€33,765 | +93.6% |
| Other amounts payable | 47/48 | €210,926 | €243,021 | +€32,095 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,829 | €71,342 | +€513 | +0.7% |
| Other operating charges | 640/8 | €3,882 | €5,528 | +€1,647 | +42.4% |
| Non-recurring operating charges | 66A | €1,710 | €36,020 | +€34,310 | +2006.5% |
| Gross operating margin | 9900 | -€24,070 | -€15,362 | +€8,708 | +36.2% |
| Operating profit (loss) | 9901 | -€100,490 | -€128,252 | -€27,762 | -27.6% |
| Financial charges | 65/66B | €421 | €428 | +€8 | +1.8% |
| Recurring financial charges | 65 | €421 | €428 | +€8 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€100,911 | -€128,680 | -€27,769 | -27.5% |
| Profit (loss) for the period | 9904 | -€100,911 | -€128,680 | -€27,769 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€100,911 | -€128,680 | -€27,769 | -27.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.