UNIVERSAL BIS: 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 BIS
Largest movements
- Cash +€93,243
up €93,243 (+69.0%), from €135,056 to €228,299
mainly Net result for the year (+€127,372) and Depreciation (+€33,062)
- Tangible fixed assets -€19,030
down €19,030 (-5.6%), from €338,262 to €319,232
of which Land and buildings: -€23,420
- Receivables within one year +€13,370
up €13,370 (+18.4%), from €72,647 to €86,016
of which Trade receivables: +€14,534
- Reserves +€82,000
up €82,000 (+46.1%), from €177,683 to €259,683
- Tax, wage and social debts +€23,980
up €23,980 (+44.9%), from €53,431 to €77,411
of which Taxes: +€23,001
- Debts after one year -€22,689
down €22,689 (-9.9%), from €229,322 to €206,634
- Gross operating margin +€82,018
up €82,018 (+26.1%), from €313,886 to €395,904
- Taxes +€20,574
up €20,574 (+53.2%), from €38,676 to €59,249
- Staff costs +€8,040
up €8,040 (+5.2%), from €153,164 to €161,203
- Other operating charges +€7,497
up €7,497 (+361.8%), from €2,072 to €9,569
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.
Cash bridge derived
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 | €581,160 | €668,302 | +€87,142 | +15.0% |
| Fixed assets | 21/28 | €338,262 | €319,232 | -€19,030 | -5.6% |
| Tangible fixed assets | 22/27 | €338,262 | €319,232 | -€19,030 | -5.6% |
| Land and buildings | 22 | €329,496 | €306,076 | -€23,420 | -7.1% |
| Furniture and vehicles | 24 | €6,577 | €9,038 | +€2,461 | +37.4% |
| Other tangible fixed assets | 26 | €2,189 | €4,117 | +€1,928 | +88.1% |
| Current assets | 29/58 | €242,898 | €349,070 | +€106,172 | +43.7% |
| Amounts receivable within one year | 40/41 | €72,647 | €86,016 | +€13,370 | +18.4% |
| Trade receivables | 40 | €71,411 | €85,946 | +€14,534 | +20.4% |
| Other amounts receivable | 41 | €1,235 | €70 | -€1,165 | -94.3% |
| Current investments | 50/53 | €19,512 | €19,512 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €135,056 | €228,299 | +€93,243 | +69.0% |
| Deferred charges and accrued income | 490/1 | €15,683 | €15,243 | -€440 | -2.8% |
| Total equity and liabilities | 10/49 | €581,160 | €668,302 | +€87,142 | +15.0% |
| Equity | 10/15 | €198,995 | €283,367 | +€84,372 | +42.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,683 | €259,683 | +€82,000 | +46.1% |
| Distributable reserves | 133 | €177,683 | €259,683 | +€82,000 | +46.1% |
| Profit (loss) carried forward | 14 | €2,712 | €5,084 | +€2,372 | +87.5% |
| Amounts payable | 17/49 | €382,165 | €384,934 | +€2,769 | +0.7% |
| Amounts payable after more than one year | 17 | €229,322 | €206,634 | -€22,689 | -9.9% |
| Financial debts | 170/4 | €229,322 | €206,634 | -€22,689 | -9.9% |
| Amounts payable within one year | 42/48 | €151,136 | €176,596 | +€25,461 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €22,389 | €22,826 | +€437 | +2.0% |
| Financial debts | 43 | €4,090 | €4,075 | -€15 | -0.4% |
| Credit institutions | 430/8 | €4,090 | €4,075 | -€15 | -0.4% |
| Trade debts | 44 | €22,152 | €19,189 | -€2,963 | -13.4% |
| Suppliers | 440/4 | €22,152 | €19,189 | -€2,963 | -13.4% |
| Advances received on contracts in progress | 46 | €926 | €757 | -€169 | -18.3% |
| Taxes, remuneration and social security | 45 | €53,431 | €77,411 | +€23,980 | +44.9% |
| Taxes | 450/3 | €37,294 | €60,295 | +€23,001 | +61.7% |
| Remuneration and social security | 454/9 | €16,137 | €17,116 | +€979 | +6.1% |
| Other amounts payable | 47/48 | €48,148 | €52,338 | +€4,190 | +8.7% |
| Accrued charges and deferred income | 492/3 | €1,707 | €1,705 | -€3 | -0.1% |
| Remuneration, social security and pensions | 62 | €153,164 | €161,203 | +€8,040 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,567 | €33,062 | +€496 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€76 | -€76 | |
| Other operating charges | 640/8 | €2,072 | €9,569 | +€7,497 | +361.8% |
| Non-recurring operating charges | 66A | - | €15 | +€15 | |
| Gross operating margin | 9900 | €313,886 | €395,904 | +€82,018 | +26.1% |
| Operating profit (loss) | 9901 | €126,084 | €192,130 | +€66,046 | +52.4% |
| Financial income | 75/76B | €1,112 | €1,436 | +€323 | +29.1% |
| Recurring financial income | 75 | €1,112 | €1,436 | +€323 | +29.1% |
| Financial charges | 65/66B | €8,490 | €6,944 | -€1,546 | -18.2% |
| Recurring financial charges | 65 | €8,490 | €6,944 | -€1,546 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €118,706 | €186,622 | +€67,915 | +57.2% |
| Income taxes | 67/77 | €38,676 | €59,249 | +€20,574 | +53.2% |
| Profit (loss) for the period | 9904 | €80,031 | €127,372 | +€47,341 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,031 | €127,372 | +€47,341 | +59.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.