Universal Consulting Group: 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 Consulting Group
Largest movements
- Intangible fixed assets +€6,725
up €6,725 (+260%), from €2,585 to €9,310
- Deferred charges and accrued income -€3,361
down €3,361 (-27.8%), from €12,092 to €8,731
- Cash +€2,470
up €2,470 (+41.0%), from €6,022 to €8,492
mainly Other debts (+€21,116) and Deferred charges and accrued income (+€3,361)
- Receivables within one year -€2,230
down €2,230 (-31.2%), from €7,154 to €4,924
of which Trade receivables: -€1,989
- Tangible fixed assets +€1,421
new in 2025: €1,421
of which Plant, machinery and equipment: +€915
- Other debts +€21,116
up €21,116 (+199%), from €10,618 to €31,734
- Trade debts -€7,461
down €7,461 (-81.9%), from €9,114 to €1,653
- Profit (loss) carried forward -€6,573
new in 2025: -€6,573
- Reserves -€1,184
no longer reported in 2025 (was €1,184)
- Tax, wage and social debts -€976
down €976 (-31.1%), from €3,136 to €2,160
- Gross operating margin -€7,605
down €7,605, from €3,500 to -€4,105
- Depreciation +€2,427
up €2,427 (+2,030%), from €120 to €2,547
- Taxes -€2,326
down €2,326 (-99.9%), from €2,328 to €2
- Other operating charges +€797
up €797 (+3,627%), from €22 to €818
- Staff costs -€78
no longer reported in 2025 (was €78)
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 | €29,052 | €33,973 | +€4,921 | +16.9% |
| Fixed assets | 21/28 | €2,585 | €10,730 | +€8,145 | +315% |
| Intangible fixed assets | 21 | €2,585 | €9,310 | +€6,725 | +260% |
| Tangible fixed assets | 22/27 | - | €1,421 | +€1,421 | |
| Plant, machinery and equipment | 23 | - | €915 | +€915 | |
| Furniture and vehicles | 24 | - | €506 | +€506 | |
| Current assets | 29/58 | €26,467 | €23,243 | -€3,224 | -12.2% |
| Stocks and contracts in progress | 3 | €1,200 | €1,097 | -€104 | -8.6% |
| Stocks | 30/36 | €1,200 | €1,097 | -€104 | -8.6% |
| Amounts receivable within one year | 40/41 | €7,154 | €4,924 | -€2,230 | -31.2% |
| Trade receivables | 40 | €6,913 | €4,924 | -€1,989 | -28.8% |
| Other amounts receivable | 41 | €241 | - | -€241 | |
| Cash at bank and in hand | 54/58 | €6,022 | €8,492 | +€2,470 | +41.0% |
| Deferred charges and accrued income | 490/1 | €12,092 | €8,731 | -€3,361 | -27.8% |
| Total equity and liabilities | 10/49 | €29,052 | €33,973 | +€4,921 | +16.9% |
| Equity | 10/15 | €6,184 | -€1,573 | -€7,758 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,184 | - | -€1,184 | |
| Distributable reserves | 133 | €1,184 | - | -€1,184 | |
| Profit (loss) carried forward | 14 | - | -€6,573 | -€6,573 | |
| Amounts payable | 17/49 | €22,868 | €35,547 | +€12,679 | +55.4% |
| Amounts payable within one year | 42/48 | €22,868 | €35,547 | +€12,679 | +55.4% |
| Trade debts | 44 | €9,114 | €1,653 | -€7,461 | -81.9% |
| Suppliers | 440/4 | €9,114 | €1,653 | -€7,461 | -81.9% |
| Taxes, remuneration and social security | 45 | €3,136 | €2,160 | -€976 | -31.1% |
| Taxes | 450/3 | €3,136 | €2,160 | -€976 | -31.1% |
| Other amounts payable | 47/48 | €10,618 | €31,734 | +€21,116 | +199% |
| Remuneration, social security and pensions | 62 | €78 | - | -€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €2,547 | +€2,427 | +2,030% |
| Other operating charges | 640/8 | €22 | €818 | +€797 | +3,627% |
| Gross operating margin | 9900 | €3,500 | -€4,105 | -€7,605 | |
| Operating profit (loss) | 9901 | €3,280 | -€7,470 | -€10,750 | |
| Financial income | 75/76B | €11 | €10 | -€1 | -6.0% |
| Recurring financial income | 75 | €11 | €10 | -€1 | -6.0% |
| Financial charges | 65/66B | €287 | €295 | +€8 | +2.8% |
| Recurring financial charges | 65 | €287 | €295 | +€8 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €3,004 | -€7,755 | -€10,759 | |
| Income taxes | 67/77 | €2,328 | €2 | -€2,326 | -99.9% |
| Profit (loss) for the period | 9904 | €676 | -€7,758 | -€8,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €676 | -€7,758 | -€8,434 |
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.