Universa: 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.
Universa
Largest movements
- Receivables within one year -€67,518
down €67,518 (-66.9%), from €100,943 to €33,425
of which Trade receivables: -€41,976
- Cash +€21,255
up €21,255 (+216%), from €9,844 to €31,099
mainly Receivables within one year (+€67,518) and Depreciation (+€12,669)
- Tangible fixed assets -€9,452
down €9,452 (-45.5%), from €20,796 to €11,343
of which Furniture and vehicles: -€5,283
- Deferred charges and accrued income +€3,428
up €3,428, from €0 to €3,428
- Trade debts -€18,785
down €18,785 (-36.9%), from €50,962 to €32,177
- Profit (loss) carried forward -€12,203
down €12,203 (-70.0%), from €17,424 to €5,222
- Tax, wage and social debts -€8,456
down €8,456 (-71.2%), from €11,872 to €3,416
of which Remuneration and social security: -€9,735
- Debts after one year -€7,800
down €7,800 (-100%), from €7,800 to €0
- Current portion of long-term debt -€4,368
down €4,368 (-100%), from €4,368 to €0
- Staff costs -€42,623
down €42,623 (-48.3%), from €88,192 to €45,569
- Other operating charges +€19,624
up €19,624 (+903%), from €2,173 to €21,797
- Gross operating margin -€14,561
down €14,561 (-13.2%), from €110,584 to €96,023
- Taxes +€2,839
up €2,839 (+674%), from €421 to €3,260
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 | €199,116 | €147,505 | -€51,611 | -25.9% |
| Fixed assets | 21/28 | €20,814 | €11,362 | -€9,452 | -45.4% |
| Tangible fixed assets | 22/27 | €20,796 | €11,343 | -€9,452 | -45.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €16,524 | €11,241 | -€5,283 | -32.0% |
| Leasing and similar rights | 25 | €4,271 | €103 | -€4,169 | -97.6% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €178,302 | €136,143 | -€42,159 | -23.6% |
| Stocks and contracts in progress | 3 | €67,515 | €68,190 | +€675 | +1.0% |
| Stocks | 30/36 | €67,515 | €68,190 | +€675 | +1.0% |
| Amounts receivable within one year | 40/41 | €100,943 | €33,425 | -€67,518 | -66.9% |
| Trade receivables | 40 | €55,301 | €13,325 | -€41,976 | -75.9% |
| Other amounts receivable | 41 | €45,642 | €20,101 | -€25,541 | -56.0% |
| Cash at bank and in hand | 54/58 | €9,844 | €31,099 | +€21,255 | +216% |
| Deferred charges and accrued income | 490/1 | €0 | €3,428 | +€3,428 | |
| Total equity and liabilities | 10/49 | €199,116 | €147,505 | -€51,611 | -25.9% |
| Equity | 10/15 | €74,214 | €62,012 | -€12,203 | -16.4% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €30,761 | €30,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,603 | €0 | -€2,603 | -100% |
| Reserves not available under the articles | 1311 | €2,603 | €0 | -€2,603 | -100% |
| Tax-exempt reserves | 132 | €19,965 | €19,965 | = | 0.0% |
| Distributable reserves | 133 | €8,193 | €10,796 | +€2,603 | +31.8% |
| Profit (loss) carried forward | 14 | €17,424 | €5,222 | -€12,203 | -70.0% |
| Amounts payable | 17/49 | €124,902 | €85,493 | -€39,409 | -31.6% |
| Amounts payable after more than one year | 17 | €7,800 | €0 | -€7,800 | -100% |
| Financial debts | 170/4 | €7,800 | €0 | -€7,800 | -100% |
| Amounts payable within one year | 42/48 | €117,102 | €85,493 | -€31,609 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €4,368 | €0 | -€4,368 | -100% |
| Financial debts | 43 | €49,900 | €49,900 | = | 0.0% |
| Credit institutions | 430/8 | €49,900 | €49,900 | = | 0.0% |
| Trade debts | 44 | €50,962 | €32,177 | -€18,785 | -36.9% |
| Suppliers | 440/4 | €50,962 | €32,177 | -€18,785 | -36.9% |
| Taxes, remuneration and social security | 45 | €11,872 | €3,416 | -€8,456 | -71.2% |
| Taxes | 450/3 | €2,137 | €3,416 | +€1,279 | +59.9% |
| Remuneration and social security | 454/9 | €9,735 | €0 | -€9,735 | -100% |
| Non-recurring operating income | 76A | €8,177 | €3,056 | -€5,120 | -62.6% |
| Remuneration, social security and pensions | 62 | €88,192 | €45,569 | -€42,623 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,838 | €12,669 | -€169 | -1.3% |
| Other operating charges | 640/8 | €2,173 | €21,797 | +€19,624 | +903% |
| Non-recurring operating charges | 66A | €819 | €18,791 | +€17,972 | +2,195% |
| Gross operating margin | 9900 | €110,584 | €96,023 | -€14,561 | -13.2% |
| Operating profit (loss) | 9901 | €6,562 | -€2,802 | -€9,364 | |
| Financial income | 75/76B | €1,745 | €2,486 | +€741 | +42.4% |
| Recurring financial income | 75 | €1,745 | €2,486 | +€741 | +42.4% |
| Financial charges | 65/66B | €9,711 | €8,626 | -€1,085 | -11.2% |
| Recurring financial charges | 65 | €9,711 | €8,626 | -€1,085 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,404 | -€8,942 | -€7,539 | -537% |
| Income taxes | 67/77 | €421 | €3,260 | +€2,839 | +674% |
| Profit (loss) for the period | 9904 | -€1,825 | -€12,203 | -€10,378 | -569% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,825 | -€12,203 | -€10,378 | -569% |
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 16 October 2026 via checked.be.