UNIVERSAL BUSINESS: 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 BUSINESS
Largest movements
- Cash +€10,055
up €10,055 (+1,428%), from €704 to €10,759
mainly Net result for the year (+€7,978) and Other debts (+€2,106)
- Tangible fixed assets +€1,999
new in 2025: €1,999
of which Plant, machinery and equipment: +€1,109
- Receivables within one year -€1,206
down €1,206 (-81.7%), from €1,476 to €270
of which Trade receivables: -€980
- Profit (loss) carried forward +€7,978
up €7,978 (+61.1%), from -€13,049 to -€5,071
- Other debts +€2,106
up €2,106 (+1,249%), from €169 to €2,275
- Trade debts +€763
up €763 (+1,254%), from €61 to €824
- Turnover +€22,686
up €22,686 (+332%), from €6,835 to €29,521
- Gross operating margin +€20,814
up €20,814, from -€12,252 to €8,562
- Purchases and services +€1,872
up €1,872 (+9.8%), from €19,088 to €20,960
- Other operating charges -€518
down €518 (-69.4%), from €747 to €229
- Depreciation +€298
new in 2025: €298
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 | €2,180 | €13,028 | +€10,848 | +498% |
| Fixed assets | 21/28 | - | €1,999 | +€1,999 | |
| Tangible fixed assets | 22/27 | - | €1,999 | +€1,999 | |
| Plant, machinery and equipment | 23 | - | €1,109 | +€1,109 | |
| Furniture and vehicles | 24 | - | €890 | +€890 | |
| Current assets | 29/58 | €2,180 | €11,029 | +€8,848 | +406% |
| Amounts receivable within one year | 40/41 | €1,476 | €270 | -€1,206 | -81.7% |
| Trade receivables | 40 | €980 | - | -€980 | |
| Other amounts receivable | 41 | €496 | €270 | -€226 | -45.7% |
| Cash at bank and in hand | 54/58 | €704 | €10,759 | +€10,055 | +1,428% |
| Total equity and liabilities | 10/49 | €2,180 | €13,028 | +€10,848 | +498% |
| Equity | 10/15 | €1,951 | €9,929 | +€7,978 | +409% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Share premium | 1100/10 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,049 | -€5,071 | +€7,978 | +61.1% |
| Amounts payable | 17/49 | €230 | €3,099 | +€2,869 | +1,250% |
| Amounts payable within one year | 42/48 | €230 | €3,099 | +€2,869 | +1,250% |
| Trade debts | 44 | €61 | €824 | +€763 | +1,254% |
| Suppliers | 440/4 | €61 | €824 | +€763 | +1,254% |
| Other amounts payable | 47/48 | €169 | €2,275 | +€2,106 | +1,249% |
| Turnover | 70 | €6,835 | €29,521 | +€22,686 | +332% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,088 | €20,960 | +€1,872 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €298 | +€298 | |
| Other operating charges | 640/8 | €747 | €229 | -€518 | -69.4% |
| Gross operating margin | 9900 | -€12,252 | €8,562 | +€20,814 | |
| Operating profit (loss) | 9901 | -€12,999 | €8,035 | +€21,034 | |
| Financial charges | 65/66B | €50 | €57 | +€7 | +13.6% |
| Recurring financial charges | 65 | €50 | €57 | +€7 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,049 | €7,978 | +€21,027 | |
| Profit (loss) for the period | 9904 | -€13,049 | €7,978 | +€21,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,049 | €7,978 | +€21,027 |
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 15 October 2026 via checked.be.