UNIVERSAL EXPERTS: 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 EXPERTS
Largest movements
- Cash -€576,909
down €576,909 (-89.5%), from €644,520 to €67,611
mainly Contributions, distributions and other (-€617,000) and Receivables within one year (-€29,535)
- Receivables within one year +€29,535
up €29,535 (+245%), from €12,058 to €41,594
of which Other amounts receivable: +€30,312
- Reserves -€543,918
down €543,918 (-84.3%), from €645,500 to €101,582
of which Distributable reserves: -€543,918
- Gross operating margin -€908,845
down €908,845 (-89.8%), from €1.0m to €103,654
- Taxes -€226,910
down €226,910 (-89.9%), from €252,536 to €25,626
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 | €674,449 | €123,227 | -€551,222 | -81.7% |
| Fixed assets | 21/28 | €17,601 | €11,812 | -€5,789 | -32.9% |
| Intangible fixed assets | 21 | €251 | €0 | -€251 | -100% |
| Tangible fixed assets | 22/27 | €17,350 | €11,812 | -€5,538 | -31.9% |
| Furniture and vehicles | 24 | €17,350 | €11,812 | -€5,538 | -31.9% |
| Current assets | 29/58 | €656,848 | €111,415 | -€545,433 | -83.0% |
| Amounts receivable within one year | 40/41 | €12,058 | €41,594 | +€29,535 | +245% |
| Trade receivables | 40 | €11,238 | €10,461 | -€776 | -6.9% |
| Other amounts receivable | 41 | €821 | €31,133 | +€30,312 | +3,692% |
| Cash at bank and in hand | 54/58 | €644,520 | €67,611 | -€576,909 | -89.5% |
| Deferred charges and accrued income | 490/1 | €269 | €2,210 | +€1,941 | +722% |
| Total equity and liabilities | 10/49 | €674,449 | €123,227 | -€551,222 | -81.7% |
| Equity | 10/15 | €664,100 | €120,182 | -€543,918 | -81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €645,500 | €101,582 | -€543,918 | -84.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €645,500 | €101,582 | -€543,918 | -84.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,349 | €3,045 | -€7,304 | -70.6% |
| Amounts payable within one year | 42/48 | €10,168 | €3,045 | -€7,123 | -70.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €195 | €119 | -€76 | -39.0% |
| Suppliers | 440/4 | €195 | €119 | -€76 | -39.0% |
| Taxes, remuneration and social security | 45 | €7,637 | €2,926 | -€4,711 | -61.7% |
| Taxes | 450/3 | €7,637 | €2,926 | -€4,711 | -61.7% |
| Other amounts payable | 47/48 | €2,336 | €0 | -€2,336 | -100% |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,843 | €5,789 | -€1,054 | -15.4% |
| Other operating charges | 640/8 | €880 | €815 | -€65 | -7.4% |
| Gross operating margin | 9900 | €1,012,498 | €103,654 | -€908,845 | -89.8% |
| Operating profit (loss) | 9901 | €1,004,776 | €97,050 | -€907,726 | -90.3% |
| Financial income | 75/76B | €5,184 | €1,866 | -€3,318 | -64.0% |
| Recurring financial income | 75 | €5,184 | €1,866 | -€3,318 | -64.0% |
| Financial charges | 65/66B | €3,233 | €208 | -€3,026 | -93.6% |
| Recurring financial charges | 65 | €3,233 | €208 | -€3,026 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €1,006,726 | €98,708 | -€908,018 | -90.2% |
| Income taxes | 67/77 | €252,536 | €25,626 | -€226,910 | -89.9% |
| Profit (loss) for the period | 9904 | €754,190 | €73,082 | -€681,108 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €754,190 | €73,082 | -€681,108 | -90.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.