UNIVERFIMA: 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.
UNIVERFIMA
Largest movements
- Cash +€133,186
up €133,186 (+18.9%), from €703,845 to €837,031
mainly Net result for the year (+€52,351) and Current investments (+€51,347)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€33,047
down €33,047 (-42.8%), from €77,188 to €44,141
- Financial income +€32,357
up €32,357 (+22.7%), from €142,682 to €175,039
- Taxes +€13,741
new in 2025: €13,741
- Other operating charges +€7,899
up €7,899 (+40.8%), from €19,349 to €27,248
- Gross operating margin -€1,622
down €1,622 (-8.8%), from -€18,534 to -€20,156
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 | €5,416,397 | €5,471,483 | +€55,087 | +1.0% |
| Fixed assets | 21/28 | €259,515 | €243,413 | -€16,102 | -6.2% |
| Tangible fixed assets | 22/27 | €259,515 | €243,413 | -€16,102 | -6.2% |
| Land and buildings | 22 | €259,515 | €243,413 | -€16,102 | -6.2% |
| Current assets | 29/58 | €5,156,882 | €5,228,070 | +€71,189 | +1.4% |
| Amounts receivable within one year | 40/41 | €10,650 | - | -€10,650 | |
| Other amounts receivable | 41 | €10,650 | - | -€10,650 | |
| Current investments | 50/53 | €4,442,387 | €4,391,039 | -€51,347 | -1.2% |
| Cash at bank and in hand | 54/58 | €703,845 | €837,031 | +€133,186 | +18.9% |
| Total equity and liabilities | 10/49 | €5,416,397 | €5,471,483 | +€55,087 | +1.0% |
| Equity | 10/15 | €5,247,652 | €5,300,004 | +€52,351 | +1.0% |
| Contributions | 10/11 | €2,800,000 | €2,800,000 | = | 0.0% |
| Capital | 10 | €2,800,000 | €2,800,000 | = | 0.0% |
| Issued capital | 100 | €2,800,000 | €2,800,000 | = | 0.0% |
| Reserves | 13 | €602,000 | €602,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Legal reserve | 130 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €574,000 | €574,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,845,652 | €1,898,004 | +€52,351 | +2.8% |
| Amounts payable | 17/49 | €168,744 | €171,479 | +€2,735 | +1.6% |
| Amounts payable within one year | 42/48 | €168,744 | €171,479 | +€2,735 | +1.6% |
| Trade debts | 44 | €224 | - | -€224 | |
| Suppliers | 440/4 | €224 | - | -€224 | |
| Taxes, remuneration and social security | 45 | - | €2,959 | +€2,959 | |
| Taxes | 450/3 | - | €2,959 | +€2,959 | |
| Other amounts payable | 47/48 | €168,520 | €168,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,335 | €17,401 | +€66 | +0.4% |
| Other operating charges | 640/8 | €19,349 | €27,248 | +€7,899 | +40.8% |
| Gross operating margin | 9900 | -€18,534 | -€20,156 | -€1,622 | -8.8% |
| Operating profit (loss) | 9901 | -€55,218 | -€64,806 | -€9,588 | -17.4% |
| Financial income | 75/76B | €142,682 | €175,039 | +€32,357 | +22.7% |
| Recurring financial income | 75 | €142,682 | €175,039 | +€32,357 | +22.7% |
| Financial charges | 65/66B | €77,188 | €44,141 | -€33,047 | -42.8% |
| Recurring financial charges | 65 | €77,188 | €44,141 | -€33,047 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €10,276 | €66,093 | +€55,816 | +543% |
| Income taxes | 67/77 | - | €13,741 | +€13,741 | |
| Profit (loss) for the period | 9904 | €10,276 | €52,351 | +€42,075 | +409% |
| Transfer to tax-exempt reserves | 689 | €4,645 | - | -€4,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,632 | €52,351 | +€46,720 | +830% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.