UNIVERRE: 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.
UNIVERRE
Largest movements
- Tangible fixed assets -€22,213
down €22,213 (-8.0%), from €278,825 to €256,611
of which Furniture and vehicles: -€13,770
- Stocks and contracts -€6,190
down €6,190 (-3.5%), from €177,157 to €170,967
- Other debts +€31,647
up €31,647 (+17.6%), from €179,948 to €211,595
- Trade debts -€28,981
down €28,981 (-96.0%), from €30,202 to €1,221
- Debts after one year -€19,074
down €19,074 (-9.2%), from €208,096 to €189,023
- Profit (loss) carried forward -€11,022
down €11,022 (-48.3%), from €22,816 to €11,794
- Gross operating margin +€19,051
up €19,051 (+257%), from €7,401 to €26,451
- Depreciation +€12,420
up €12,420 (+93.5%), from €13,277 to €25,696
- Financial charges +€5,532
up €5,532 (+142%), from €3,895 to €9,428
- Other operating charges +€1,402
up €1,402 (+192%), from €730 to €2,132
- Taxes -€354
down €354 (-56.9%), from €622 to €268
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 | €463,131 | €435,117 | -€28,015 | -6.0% |
| Fixed assets | 21/28 | €278,825 | €256,611 | -€22,213 | -8.0% |
| Tangible fixed assets | 22/27 | €278,825 | €256,611 | -€22,213 | -8.0% |
| Land and buildings | 22 | €216,533 | €205,705 | -€10,828 | -5.0% |
| Furniture and vehicles | 24 | €56,471 | €42,702 | -€13,770 | -24.4% |
| Other tangible fixed assets | 26 | €5,821 | €8,205 | +€2,385 | +41.0% |
| Current assets | 29/58 | €184,306 | €178,505 | -€5,801 | -3.1% |
| Stocks and contracts in progress | 3 | €177,157 | €170,967 | -€6,190 | -3.5% |
| Stocks | 30/36 | €177,157 | €170,967 | -€6,190 | -3.5% |
| Amounts receivable within one year | 40/41 | €1,921 | €684 | -€1,237 | -64.4% |
| Trade receivables | 40 | €174 | €684 | +€510 | +294% |
| Other amounts receivable | 41 | €1,747 | - | -€1,747 | |
| Cash at bank and in hand | 54/58 | €4,854 | €6,564 | +€1,710 | +35.2% |
| Deferred charges and accrued income | 490/1 | €375 | €291 | -€84 | -22.5% |
| Total equity and liabilities | 10/49 | €463,131 | €435,117 | -€28,015 | -6.0% |
| Equity | 10/15 | €24,816 | €13,794 | -€11,022 | -44.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,816 | €11,794 | -€11,022 | -48.3% |
| Amounts payable | 17/49 | €438,315 | €421,322 | -€16,993 | -3.9% |
| Amounts payable after more than one year | 17 | €208,096 | €189,023 | -€19,074 | -9.2% |
| Financial debts | 170/4 | €208,096 | €189,023 | -€19,074 | -9.2% |
| Amounts payable within one year | 42/48 | €230,219 | €232,300 | +€2,081 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €17,920 | €19,074 | +€1,153 | +6.4% |
| Trade debts | 44 | €30,202 | €1,221 | -€28,981 | -96.0% |
| Suppliers | 440/4 | €30,202 | €1,221 | -€28,981 | -96.0% |
| Advances received on contracts in progress | 46 | €210 | - | -€210 | |
| Taxes, remuneration and social security | 45 | €1,939 | €410 | -€1,529 | -78.8% |
| Taxes | 450/3 | €1,939 | €410 | -€1,529 | -78.8% |
| Other amounts payable | 47/48 | €179,948 | €211,595 | +€31,647 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,277 | €25,696 | +€12,420 | +93.5% |
| Other operating charges | 640/8 | €730 | €2,132 | +€1,402 | +192% |
| Gross operating margin | 9900 | €7,401 | €26,451 | +€19,051 | +257% |
| Operating profit (loss) | 9901 | -€6,606 | -€1,377 | +€5,229 | +79.2% |
| Financial income | 75/76B | €14 | €50 | +€37 | +264% |
| Recurring financial income | 75 | €14 | €50 | +€37 | +264% |
| Financial charges | 65/66B | €3,895 | €9,428 | +€5,532 | +142% |
| Recurring financial charges | 65 | €3,895 | €9,428 | +€5,532 | +142% |
| Profit (loss) for the period before taxes | 9903 | -€10,487 | -€10,754 | -€267 | -2.5% |
| Income taxes | 67/77 | €622 | €268 | -€354 | -56.9% |
| Profit (loss) for the period | 9904 | -€11,109 | -€11,022 | +€88 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,109 | -€11,022 | +€88 | +0.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.