UNIVERSAL FRAMEWORKS: what changed
Two fiscal 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 FRAMEWORKS
Largest movements
- Cash -€28,913
down €28,913 (-12.5%), from €231,930 to €203,017
mainly Other debts (-€17,570) and Tax, wage and social debts (-€12,103)
- Receivables within one year -€8,399
down €8,399 (-45.0%), from €18,685 to €10,286
of which Trade receivables: -€18,282
- Other debts -€17,570
down €17,570 (-92.0%), from €19,101 to €1,531
- Tax, wage and social debts -€12,103
down €12,103 (-79.6%), from €15,198 to €3,096
of which Taxes: -€7,601
- Profit (loss) carried forward -€5,248
down €5,248, from €136 to -€5,112
- Gross operating margin -€64,727
down €64,727, from €61,000 to -€3,727
- Taxes -€16,683
down €16,683 (-99.2%), from €16,823 to €140
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 | €254,250 | €216,995 | -€37,255 | -14.7% |
| Fixed assets | 21/28 | €588 | €1,677 | +€1,089 | +185.4% |
| Tangible fixed assets | 22/27 | €188 | €1,277 | +€1,089 | +580.5% |
| Plant, machinery and equipment | 23 | €188 | €1,277 | +€1,089 | +580.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €253,663 | €215,318 | -€38,344 | -15.1% |
| Amounts receivable within one year | 40/41 | €18,685 | €10,286 | -€8,399 | -45.0% |
| Trade receivables | 40 | €18,301 | €19 | -€18,282 | -99.9% |
| Other amounts receivable | 41 | €384 | €10,267 | +€9,883 | +2571.0% |
| Cash at bank and in hand | 54/58 | €231,930 | €203,017 | -€28,913 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,047 | €2,015 | -€1,032 | -33.9% |
| Total equity and liabilities | 10/49 | €254,250 | €216,995 | -€37,255 | -14.7% |
| Equity | 10/15 | €213,984 | €208,735 | -€5,248 | -2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,448 | €201,448 | = | 0.0% |
| Distributable reserves | 133 | €201,448 | €201,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136 | -€5,112 | -€5,248 | |
| Amounts payable | 17/49 | €40,267 | €8,260 | -€32,007 | -79.5% |
| Amounts payable within one year | 42/48 | €40,267 | €8,260 | -€32,007 | -79.5% |
| Financial debts | 43 | - | €44 | +€44 | |
| Other loans | 439 | - | €44 | +€44 | |
| Trade debts | 44 | €5,968 | €3,590 | -€2,378 | -39.8% |
| Suppliers | 440/4 | €5,968 | €3,590 | -€2,378 | -39.8% |
| Taxes, remuneration and social security | 45 | €15,198 | €3,096 | -€12,103 | -79.6% |
| Taxes | 450/3 | €8,403 | €802 | -€7,601 | -90.5% |
| Remuneration and social security | 454/9 | €6,796 | €2,294 | -€4,502 | -66.2% |
| Other amounts payable | 47/48 | €19,101 | €1,531 | -€17,570 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €496 | -€66 | -11.7% |
| Other operating charges | 640/8 | €508 | €573 | +€65 | +12.7% |
| Gross operating margin | 9900 | €61,000 | -€3,727 | -€64,727 | |
| Operating profit (loss) | 9901 | €59,930 | -€4,796 | -€64,726 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €292 | €313 | +€21 | +7.1% |
| Recurring financial charges | 65 | €292 | €313 | +€21 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €59,638 | -€5,109 | -€64,747 | |
| Income taxes | 67/77 | €16,823 | €140 | -€16,683 | -99.2% |
| Profit (loss) for the period | 9904 | €42,815 | -€5,248 | -€48,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,815 | -€5,248 | -€48,063 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.