UNIVERS D: 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.
UNIVERS D
Largest movements
- Cash +€43,144
up €43,144 (+491%), from €8,795 to €51,939
mainly Net result for the year (+€22,884) and Depreciation (+€11,150)
- Intangible fixed assets -€9,000
down €9,000 (-25.0%), from €36,000 to €27,000
- Tangible fixed assets -€2,150
down €2,150 (-25.8%), from €8,347 to €6,197
of which Plant, machinery and equipment: -€1,100
- Stocks and contracts -€1,750
down €1,750 (-29.8%), from €5,881 to €4,131
- Reserves +€22,880
up €22,880 (+974%), from €2,350 to €25,230
- Other debts +€6,321
up €6,321 (+12.9%), from €48,950 to €55,271
- Tax, wage and social debts +€1,888
up €1,888 (+41.2%), from €4,584 to €6,473
- Trade debts -€926
down €926 (-47.0%), from €1,969 to €1,043
- Gross operating margin +€9,593
up €9,593 (+28.8%), from €33,259 to €42,852
- Purchases and services +€7,426
up €7,426 (+8.2%), from €90,443 to €97,870
- Taxes +€3,754
up €3,754 (+91.2%), from €4,114 to €7,868
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 | €59,872 | €90,039 | +€30,167 | +50.4% |
| Fixed assets | 21/28 | €44,347 | €33,197 | -€11,150 | -25.1% |
| Intangible fixed assets | 21 | €36,000 | €27,000 | -€9,000 | -25.0% |
| Tangible fixed assets | 22/27 | €8,347 | €6,197 | -€2,150 | -25.8% |
| Plant, machinery and equipment | 23 | €4,400 | €3,300 | -€1,100 | -25.0% |
| Furniture and vehicles | 24 | €950 | €600 | -€350 | -36.8% |
| Other tangible fixed assets | 26 | €2,997 | €2,297 | -€700 | -23.4% |
| Current assets | 29/58 | €15,525 | €56,842 | +€41,317 | +266% |
| Stocks and contracts in progress | 3 | €5,881 | €4,131 | -€1,750 | -29.8% |
| Stocks | 30/36 | €5,881 | €4,131 | -€1,750 | -29.8% |
| Amounts receivable within one year | 40/41 | €45 | €26 | -€19 | -41.9% |
| Other amounts receivable | 41 | €45 | €26 | -€19 | -41.9% |
| Cash at bank and in hand | 54/58 | €8,795 | €51,939 | +€43,144 | +491% |
| Deferred charges and accrued income | 490/1 | €804 | €746 | -€57 | -7.1% |
| Total equity and liabilities | 10/49 | €59,872 | €90,039 | +€30,167 | +50.4% |
| Equity | 10/15 | €4,369 | €27,253 | +€22,884 | +524% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,350 | €25,230 | +€22,880 | +974% |
| Distributable reserves | 133 | €2,350 | €25,230 | +€22,880 | +974% |
| Profit (loss) carried forward | 14 | €19 | €23 | +€4 | +20.4% |
| Amounts payable | 17/49 | €55,503 | €62,786 | +€7,283 | +13.1% |
| Amounts payable within one year | 42/48 | €55,503 | €62,786 | +€7,283 | +13.1% |
| Trade debts | 44 | €1,969 | €1,043 | -€926 | -47.0% |
| Suppliers | 440/4 | €1,969 | €1,043 | -€926 | -47.0% |
| Taxes, remuneration and social security | 45 | €4,584 | €6,473 | +€1,888 | +41.2% |
| Taxes | 450/3 | €4,584 | €6,473 | +€1,888 | +41.2% |
| Other amounts payable | 47/48 | €48,950 | €55,271 | +€6,321 | +12.9% |
| Non-recurring operating income | 76A | €1,212 | - | -€1,212 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,443 | €97,870 | +€7,426 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,954 | €11,150 | +€197 | +1.8% |
| Other operating charges | 640/8 | €1,110 | €702 | -€408 | -36.7% |
| Gross operating margin | 9900 | €33,259 | €42,852 | +€9,593 | +28.8% |
| Operating profit (loss) | 9901 | €21,195 | €30,999 | +€9,804 | +46.3% |
| Financial income | 75/76B | €36 | €28 | -€8 | -22.8% |
| Recurring financial income | 75 | €36 | €28 | -€8 | -22.8% |
| Financial charges | 65/66B | €23 | €276 | +€253 | +1,124% |
| Recurring financial charges | 65 | €23 | €276 | +€253 | +1,124% |
| Profit (loss) for the period before taxes | 9903 | €21,209 | €30,752 | +€9,543 | +45.0% |
| Income taxes | 67/77 | €4,114 | €7,868 | +€3,754 | +91.2% |
| Profit (loss) for the period | 9904 | €17,095 | €22,884 | +€5,789 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,095 | €22,884 | +€5,789 | +33.9% |
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 20 October 2026 via checked.be.