Universal België: 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.
Universal België
Largest movements
- Deferred charges and accrued income -€803,011
down €803,011 (-100.0%), from €803,272 to €261
- Trade debts -€364,526
down €364,526 (-99.5%), from €366,247 to €1,721
- Other debts -€329,807
no longer reported in 2023 (was €329,807)
- Debts after one year -€106,985
down €106,985 (-100.0%), from €106,990 to €5
- Gross operating margin -€17,074
down €17,074, from €10,415 to -€6,659
- Taxes -€1,559
no longer reported in 2023 (was €1,559)
- Other operating charges -€1,031
no longer reported in 2023 (was €1,031)
- Depreciation +€321
up €321 (+28.1%), from €1,144 to €1,465
- Financial charges +€144
new in 2023: €144
From the 2022 result to the 2023 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 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 | €814,281 | €6,726 | -€807,555 | -99.2% |
| Fixed assets | 21/28 | €6,184 | €4,719 | -€1,465 | -23.7% |
| Tangible fixed assets | 22/27 | €6,184 | €4,719 | -€1,465 | -23.7% |
| Furniture and vehicles | 24 | €6,184 | €4,719 | -€1,465 | -23.7% |
| Current assets | 29/58 | €808,097 | €2,007 | -€806,090 | -99.8% |
| Stocks and contracts in progress | 3 | €3,445 | - | -€3,445 | |
| Stocks | 30/36 | €3,445 | - | -€3,445 | |
| Amounts receivable within one year | 40/41 | €529 | €85 | -€444 | -83.9% |
| Other amounts receivable | 41 | €529 | €85 | -€444 | -83.9% |
| Cash at bank and in hand | 54/58 | €851 | €1,661 | +€810 | +95.2% |
| Deferred charges and accrued income | 490/1 | €803,272 | €261 | -€803,011 | -100.0% |
| Total equity and liabilities | 10/49 | €814,281 | €6,726 | -€807,555 | -99.2% |
| Equity | 10/15 | €9,678 | €5,000 | -€4,678 | -48.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,678 | - | -€4,678 | |
| Amounts payable | 17/49 | €804,603 | €1,726 | -€802,877 | -99.8% |
| Amounts payable after more than one year | 17 | €106,990 | €5 | -€106,985 | -100.0% |
| Other amounts payable | 178/9 | €106,990 | €5 | -€106,985 | -100.0% |
| Amounts payable within one year | 42/48 | €697,613 | €1,721 | -€695,892 | -99.8% |
| Trade debts | 44 | €366,247 | €1,721 | -€364,526 | -99.5% |
| Suppliers | 440/4 | €366,247 | €1,721 | -€364,526 | -99.5% |
| Taxes, remuneration and social security | 45 | €1,559 | - | -€1,559 | |
| Taxes | 450/3 | €1,559 | - | -€1,559 | |
| Other amounts payable | 47/48 | €329,807 | - | -€329,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €1,465 | +€321 | +28.1% |
| Other operating charges | 640/8 | €1,031 | - | -€1,031 | |
| Gross operating margin | 9900 | €10,415 | -€6,659 | -€17,074 | |
| Operating profit (loss) | 9901 | €8,240 | -€8,124 | -€16,364 | |
| Financial charges | 65/66B | - | €144 | +€144 | |
| Recurring financial charges | 65 | - | €144 | +€144 | |
| Profit (loss) for the period before taxes | 9903 | €8,240 | -€8,268 | -€16,508 | |
| Income taxes | 67/77 | €1,559 | - | -€1,559 | |
| Profit (loss) for the period | 9904 | €6,681 | -€8,268 | -€14,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,681 | -€8,268 | -€14,949 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.