UNIVERSAL: what changed
Two fiscal 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.
UNIVERSAL
Largest movements
- Receivables within one year -€25,652
no longer reported in 2023 (was €25,652)
- Profit (loss) carried forward -€25,292
down €25,292, from €7,739 to -€17,553
- Trade debts -€360
no longer reported in 2023 (was €360)
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,159 | €2,507 | -€25,652 | -91.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €28,159 | €2,507 | -€25,652 | -91.1% |
| Amounts receivable within one year | 40/41 | €25,652 | - | -€25,652 | |
| Other amounts receivable | 41 | €25,652 | - | -€25,652 | |
| Cash at bank and in hand | 54/58 | €2,507 | €2,507 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,159 | €2,507 | -€25,652 | -91.1% |
| Equity | 10/15 | €27,799 | €2,507 | -€25,292 | -91.0% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,739 | -€17,553 | -€25,292 | |
| Amounts payable | 17/49 | €360 | - | -€360 | |
| Amounts payable within one year | 42/48 | €360 | - | -€360 | |
| Trade debts | 44 | €360 | - | -€360 | |
| Suppliers | 440/4 | €360 | - | -€360 | |
| Non-recurring operating charges | 66A | - | €25,292 | +€25,292 | |
| Operating profit (loss) | 9901 | - | -€25,292 | -€25,292 | |
| Profit (loss) for the period before taxes | 9903 | - | -€25,292 | -€25,292 | |
| Profit (loss) for the period | 9904 | - | -€25,292 | -€25,292 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€25,292 | -€25,292 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.