UNIVERSAL EVENTS: 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 EVENTS
Largest movements
- Tangible fixed assets +€35,171
up €35,171 (+831%), from €4,232 to €39,403
of which Furniture and vehicles: +€36,758
- Cash -€7,127
down €7,127 (-49.7%), from €14,338 to €7,211
mainly Investment in fixed assets (net) (-€45,039) and Deferred charges and accrued income (-€265)
- Receivables within one year -€4,511
down €4,511 (-34.4%), from €13,116 to €8,605
of which Other amounts receivable: -€3,436
- Other debts +€22,753
up €22,753 (+17,130%), from €133 to €22,885
- Gross operating margin +€8,338
up €8,338 (+219%), from €3,803 to €12,141
- Depreciation +€6,983
up €6,983 (+242%), from €2,885 to €9,868
- Taxes +€1,094
up €1,094 (+1,390%), from €79 to €1,172
- Financial income -€291
down €291 (-100%), from €291 to €0
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 | €31,686 | €55,485 | +€23,799 | +75.1% |
| Fixed assets | 21/28 | €4,232 | €39,403 | +€35,171 | +831% |
| Tangible fixed assets | 22/27 | €4,232 | €39,403 | +€35,171 | +831% |
| Plant, machinery and equipment | 23 | €2,765 | €1,178 | -€1,587 | -57.4% |
| Furniture and vehicles | 24 | €1,468 | €38,226 | +€36,758 | +2,505% |
| Current assets | 29/58 | €27,454 | €16,082 | -€11,372 | -41.4% |
| Amounts receivable within one year | 40/41 | €13,116 | €8,605 | -€4,511 | -34.4% |
| Trade receivables | 40 | €9,680 | €8,605 | -€1,075 | -11.1% |
| Other amounts receivable | 41 | €3,436 | €0 | -€3,436 | -100% |
| Cash at bank and in hand | 54/58 | €14,338 | €7,211 | -€7,127 | -49.7% |
| Deferred charges and accrued income | 490/1 | - | €265 | +€265 | |
| Total equity and liabilities | 10/49 | €31,686 | €55,485 | +€23,799 | +75.1% |
| Equity | 10/15 | €29,832 | €30,078 | +€245 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,232 | €11,478 | +€245 | +2.2% |
| Amounts payable | 17/49 | €1,853 | €25,408 | +€23,554 | +1,271% |
| Amounts payable within one year | 42/48 | €1,819 | €25,382 | +€23,563 | +1,295% |
| Trade debts | 44 | €642 | €1,093 | +€451 | +70.2% |
| Suppliers | 440/4 | €642 | €1,093 | +€451 | +70.2% |
| Taxes, remuneration and social security | 45 | €1,044 | €1,404 | +€360 | +34.4% |
| Taxes | 450/3 | €1,044 | €1,404 | +€360 | +34.4% |
| Other amounts payable | 47/48 | €133 | €22,885 | +€22,753 | +17,130% |
| Accrued charges and deferred income | 492/3 | €34 | €25 | -€9 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,885 | €9,868 | +€6,983 | +242% |
| Other operating charges | 640/8 | €719 | €620 | -€99 | -13.8% |
| Gross operating margin | 9900 | €3,803 | €12,141 | +€8,338 | +219% |
| Operating profit (loss) | 9901 | €199 | €1,653 | +€1,454 | +732% |
| Financial income | 75/76B | €291 | €0 | -€291 | -100% |
| Recurring financial income | 75 | €291 | €0 | -€291 | -100% |
| Financial charges | 65/66B | €232 | €235 | +€3 | +1.2% |
| Recurring financial charges | 65 | €232 | €235 | +€3 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €258 | €1,418 | +€1,160 | +450% |
| Income taxes | 67/77 | €79 | €1,172 | +€1,094 | +1,390% |
| Profit (loss) for the period | 9904 | €179 | €245 | +€66 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €179 | €245 | +€66 | +36.9% |
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 14 October 2026 via checked.be.