Universal Exports: 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 Exports
Largest movements
- Cash -€64,313
down €64,313 (-96.8%), from €66,469 to €2,156
mainly Contributions, distributions and other (-€87,000) and Other debts (-€44,622)
- Current investments +€12,625
up €12,625 (+50.7%), from €24,900 to €37,525
- Other debts -€44,622
down €44,622 (-37.8%), from €117,952 to €73,331
- Profit (loss) carried forward -€7,084
down €7,084 (-45.9%), from €15,419 to €8,335
- Trade debts -€3,701
down €3,701 (-79.9%), from €4,630 to €929
- Tax, wage and social debts +€2,758
up €2,758, from €0 to €2,758
- Gross operating margin +€8,844
up €8,844 (+9.1%), from €97,330 to €106,174
- Taxes +€4,336
up €4,336 (+21.2%), from €20,481 to €24,817
- Depreciation -€4,144
down €4,144 (-88.0%), from €4,710 to €566
- Other operating charges -€1,296
down €1,296 (-65.2%), from €1,988 to €691
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 | €139,002 | €86,352 | -€52,649 | -37.9% |
| Fixed assets | 21/28 | €2,643 | €2,078 | -€566 | -21.4% |
| Tangible fixed assets | 22/27 | €2,643 | €2,078 | -€566 | -21.4% |
| Plant, machinery and equipment | 23 | €1,500 | €934 | -€566 | -37.7% |
| Furniture and vehicles | 24 | €1,144 | €1,144 | = | 0.0% |
| Current assets | 29/58 | €136,358 | €84,275 | -€52,084 | -38.2% |
| Stocks and contracts in progress | 3 | €3,970 | €3,970 | = | 0.0% |
| Stocks | 30/36 | €3,970 | €3,970 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,019 | €40,624 | -€396 | -1.0% |
| Trade receivables | 40 | €36,500 | €40,624 | +€4,124 | +11.3% |
| Other amounts receivable | 41 | €4,519 | €0 | -€4,519 | -100.0% |
| Current investments | 50/53 | €24,900 | €37,525 | +€12,625 | +50.7% |
| Cash at bank and in hand | 54/58 | €66,469 | €2,156 | -€64,313 | -96.8% |
| Total equity and liabilities | 10/49 | €139,002 | €86,352 | -€52,649 | -37.9% |
| Equity | 10/15 | €16,419 | €9,335 | -€7,084 | -43.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,419 | €8,335 | -€7,084 | -45.9% |
| Amounts payable | 17/49 | €122,583 | €77,017 | -€45,565 | -37.2% |
| Amounts payable within one year | 42/48 | €122,583 | €77,017 | -€45,565 | -37.2% |
| Trade debts | 44 | €4,630 | €929 | -€3,701 | -79.9% |
| Suppliers | 440/4 | €4,630 | €929 | -€3,701 | -79.9% |
| Taxes, remuneration and social security | 45 | €0 | €2,758 | +€2,758 | |
| Taxes | 450/3 | €0 | €2,758 | +€2,758 | |
| Other amounts payable | 47/48 | €117,952 | €73,331 | -€44,622 | -37.8% |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,710 | €566 | -€4,144 | -88.0% |
| Other operating charges | 640/8 | €1,988 | €691 | -€1,296 | -65.2% |
| Gross operating margin | 9900 | €97,330 | €106,174 | +€8,844 | +9.1% |
| Operating profit (loss) | 9901 | €90,632 | €104,857 | +€14,225 | +15.7% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100.0% |
| Financial charges | 65/66B | €96 | €124 | +€29 | +30.1% |
| Recurring financial charges | 65 | €96 | €124 | +€29 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €90,550 | €104,733 | +€14,183 | +15.7% |
| Income taxes | 67/77 | €20,481 | €24,817 | +€4,336 | +21.2% |
| Profit (loss) for the period | 9904 | €70,070 | €79,916 | +€9,846 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,070 | €79,916 | +€9,846 | +14.1% |
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 10 October 2026 via checked.be.