Universal Exports TDB: 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 TDB
Largest movements
- Current investments +€9,997
new in 2025: €9,997
- Tangible fixed assets +€9,950
up €9,950 (+21.4%), from €46,533 to €56,483
of which Other tangible fixed assets: +€7,229
- Cash -€8,712
down €8,712 (-28.8%), from €30,258 to €21,545
mainly Investment in fixed assets (net) (-€18,522) and Current investments (-€9,997)
- Deferred charges and accrued income -€2,139
down €2,139 (-35.0%), from €6,105 to €3,966
- Reserves +€17,939
up €17,939 (+48.8%), from €36,777 to €54,716
- Tax, wage and social debts -€6,787
down €6,787 (-24.7%), from €27,430 to €20,644
- Short-term financial debts -€2,198
down €2,198 (-100%), from €2,198 to €0
- Gross operating margin -€21,698
down €21,698 (-33.7%), from €64,361 to €42,663
- Taxes -€6,474
down €6,474 (-46.8%), from €13,842 to €7,367
- Depreciation +€2,350
up €2,350 (+37.8%), from €6,222 to €8,572
- Other operating charges +€916
up €916 (+127%), from €719 to €1,635
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 | €83,899 | €92,275 | +€8,376 | +10.0% |
| Fixed assets | 21/28 | €46,533 | €56,483 | +€9,950 | +21.4% |
| Tangible fixed assets | 22/27 | €46,533 | €56,483 | +€9,950 | +21.4% |
| Plant, machinery and equipment | 23 | €2,477 | €6,075 | +€3,598 | +145% |
| Furniture and vehicles | 24 | €9,095 | €8,218 | -€877 | -9.6% |
| Other tangible fixed assets | 26 | €34,961 | €42,190 | +€7,229 | +20.7% |
| Current assets | 29/58 | €37,366 | €35,792 | -€1,574 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,004 | €284 | -€720 | -71.7% |
| Trade receivables | 40 | €804 | €271 | -€533 | -66.3% |
| Other amounts receivable | 41 | €200 | €13 | -€187 | -93.4% |
| Current investments | 50/53 | - | €9,997 | +€9,997 | |
| Cash at bank and in hand | 54/58 | €30,258 | €21,545 | -€8,712 | -28.8% |
| Deferred charges and accrued income | 490/1 | €6,105 | €3,966 | -€2,139 | -35.0% |
| Total equity and liabilities | 10/49 | €83,899 | €92,275 | +€8,376 | +10.0% |
| Equity | 10/15 | €38,777 | €56,716 | +€17,939 | +46.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,777 | €54,716 | +€17,939 | +48.8% |
| Distributable reserves | 133 | €36,777 | €54,716 | +€17,939 | +48.8% |
| Amounts payable | 17/49 | €45,122 | €35,560 | -€9,563 | -21.2% |
| Amounts payable after more than one year | 17 | €10,711 | €11,242 | +€531 | +5.0% |
| Financial debts | 170/4 | €10,711 | €11,242 | +€531 | +5.0% |
| Amounts payable within one year | 42/48 | €33,221 | €23,128 | -€10,093 | -30.4% |
| Financial debts | 43 | €2,198 | €0 | -€2,198 | -100% |
| Credit institutions | 430/8 | €2,198 | €0 | -€2,198 | -100% |
| Trade debts | 44 | €1,605 | €709 | -€896 | -55.8% |
| Suppliers | 440/4 | €1,605 | €709 | -€896 | -55.8% |
| Taxes, remuneration and social security | 45 | €27,430 | €20,644 | -€6,787 | -24.7% |
| Taxes | 450/3 | €27,430 | €20,644 | -€6,787 | -24.7% |
| Other amounts payable | 47/48 | €1,988 | €1,775 | -€213 | -10.7% |
| Accrued charges and deferred income | 492/3 | €1,190 | €1,190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,222 | €8,572 | +€2,350 | +37.8% |
| Other operating charges | 640/8 | €719 | €1,635 | +€916 | +127% |
| Gross operating margin | 9900 | €64,361 | €42,663 | -€21,698 | -33.7% |
| Operating profit (loss) | 9901 | €57,420 | €32,456 | -€24,964 | -43.5% |
| Financial income | 75/76B | €54 | €89 | +€35 | +65.3% |
| Recurring financial income | 75 | €54 | €89 | +€35 | +65.3% |
| Financial charges | 65/66B | €6,856 | €7,240 | +€384 | +5.6% |
| Recurring financial charges | 65 | €6,856 | €7,240 | +€384 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €50,619 | €25,306 | -€25,313 | -50.0% |
| Income taxes | 67/77 | €13,842 | €7,367 | -€6,474 | -46.8% |
| Profit (loss) for the period | 9904 | €36,777 | €17,939 | -€18,839 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,777 | €17,939 | -€18,839 | -51.2% |
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 28 October 2026 via checked.be.