UNIVER: 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.
UNIVER
Largest movements
- Stocks and contracts -€300,000
down €300,000 (-89.2%), from €336,172 to €36,172
- Receivables within one year +€156,638
up €156,638 (+16.6%), from €944,687 to €1.1m
of which Trade receivables: +€669,890
- Tangible fixed assets -€50,472
down €50,472 (-3.4%), from €1.5m to €1.5m
of which Land and buildings: -€36,305
- Accrued charges and deferred income +€1.0m
new in 2024: €1.0m
- Trade debts -€1.0m
down €1.0m (-96.7%), from €1.0m to €34,011
- Other debts -€167,198
down €167,198 (-15.7%), from €1.1m to €896,684
- Profit (loss) carried forward -€125,885
down €125,885 (-20.2%), from -€622,075 to -€747,960
- Tax, wage and social debts +€61,333
up €61,333 (+55.7%), from €110,106 to €171,439
- Gross operating margin -€205,346
down €205,346, from €161,068 to -€44,279
- Staff costs -€83,291
down €83,291 (-91.7%), from €90,811 to €7,520
- Other operating charges +€7,649
up €7,649 (+125%), from €6,137 to €13,786
- Financial charges +€3,882
up €3,882 (+65.3%), from €5,946 to €9,828
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 | €3,191,892 | €2,984,076 | -€207,816 | -6.5% |
| Fixed assets | 21/28 | €1,896,510 | €1,846,038 | -€50,472 | -2.7% |
| Tangible fixed assets | 22/27 | €1,505,664 | €1,455,191 | -€50,472 | -3.4% |
| Land and buildings | 22 | €1,488,454 | €1,452,149 | -€36,305 | -2.4% |
| Plant, machinery and equipment | 23 | €17,209 | €3,042 | -€14,167 | -82.3% |
| Financial fixed assets | 28 | €390,846 | €390,846 | = | 0.0% |
| Current assets | 29/58 | €1,295,382 | €1,138,039 | -€157,343 | -12.1% |
| Stocks and contracts in progress | 3 | €336,172 | €36,172 | -€300,000 | -89.2% |
| Stocks | 30/36 | €336,172 | €36,172 | -€300,000 | -89.2% |
| Amounts receivable within one year | 40/41 | €944,687 | €1,101,325 | +€156,638 | +16.6% |
| Trade receivables | 40 | €137,081 | €806,971 | +€669,890 | +489% |
| Other amounts receivable | 41 | €807,606 | €294,354 | -€513,252 | -63.6% |
| Cash at bank and in hand | 54/58 | €13,845 | €542 | -€13,304 | -96.1% |
| Deferred charges and accrued income | 490/1 | €677 | €0 | -€677 | -100% |
| Total equity and liabilities | 10/49 | €3,191,892 | €2,984,076 | -€207,816 | -6.5% |
| Equity | 10/15 | €825,885 | €700,000 | -€125,885 | -15.2% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Revaluation surpluses | 12 | €1,355,000 | €1,355,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€622,075 | -€747,960 | -€125,885 | -20.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €2,366,007 | €2,284,076 | -€81,931 | -3.5% |
| Amounts payable after more than one year | 17 | €141,424 | €130,535 | -€10,890 | -7.7% |
| Financial debts | 170/4 | €141,424 | €130,535 | -€10,890 | -7.7% |
| Amounts payable within one year | 42/48 | €2,224,583 | €1,113,245 | -€1.1m | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €10,654 | €11,112 | +€458 | +4.3% |
| Trade debts | 44 | €1,039,941 | €34,011 | -€1.0m | -96.7% |
| Suppliers | 440/4 | €1,039,941 | €34,011 | -€1.0m | -96.7% |
| Taxes, remuneration and social security | 45 | €110,106 | €171,439 | +€61,333 | +55.7% |
| Taxes | 450/3 | €110,106 | €171,439 | +€61,333 | +55.7% |
| Other amounts payable | 47/48 | €1,063,883 | €896,684 | -€167,198 | -15.7% |
| Accrued charges and deferred income | 492/3 | - | €1,040,296 | +€1.0m | |
| Remuneration, social security and pensions | 62 | €90,811 | €7,520 | -€83,291 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,504 | €50,472 | -€32 | -0.1% |
| Other operating charges | 640/8 | €6,137 | €13,786 | +€7,649 | +125% |
| Gross operating margin | 9900 | €161,068 | -€44,279 | -€205,346 | |
| Operating profit (loss) | 9901 | €13,615 | -€116,057 | -€129,672 | |
| Financial income | 75/76B | €49 | €0 | -€49 | -100% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,946 | €9,828 | +€3,882 | +65.3% |
| Recurring financial charges | 65 | €5,946 | €9,828 | +€3,882 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €7,718 | -€125,885 | -€133,602 | |
| Transfer from deferred taxes | 780 | €2,251 | €0 | -€2,251 | -100% |
| Income taxes | 67/77 | -€556 | €0 | +€556 | |
| Profit (loss) for the period | 9904 | €10,525 | -€125,885 | -€136,409 | |
| Transfer from tax-exempt reserves | 789 | €15,944 | €0 | -€15,944 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €26,469 | -€125,885 | -€152,353 |
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 14 October 2026 via checked.be.