Universal Future Sound: 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 Future Sound
Largest movements
- Receivables within one year +€165,670
up €165,670 (+5,109%), from €3,243 to €168,913
of which Trade receivables: +€168,913
- Cash +€34,225
up €34,225 (+12.3%), from €279,098 to €313,323
mainly Net result for the year (+€148,266) and Tax, wage and social debts (+€40,202)
- Tangible fixed assets -€6,788
down €6,788 (-35.6%), from €19,063 to €12,275
of which Plant, machinery and equipment: -€12,244
- Profit (loss) carried forward +€148,266
up €148,266 (+189%), from €78,427 to €226,693
- Tax, wage and social debts +€40,202
up €40,202 (+178%), from €22,642 to €62,844
- Gross operating margin +€131,674
up €131,674 (+122%), from €108,206 to €239,880
- Taxes +€44,260
up €44,260 (+191%), from €23,129 to €67,390
- Financial charges -€12,294
down €12,294 (-54.4%), from €22,611 to €10,317
- Financial income -€4,451
down €4,451 (-89.2%), from €4,991 to €540
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,445 | €494,511 | +€193,067 | +64.0% |
| Fixed assets | 21/28 | €19,063 | €12,275 | -€6,788 | -35.6% |
| Tangible fixed assets | 22/27 | €19,063 | €12,275 | -€6,788 | -35.6% |
| Plant, machinery and equipment | 23 | €19,063 | €6,819 | -€12,244 | -64.2% |
| Furniture and vehicles | 24 | - | €5,457 | +€5,457 | |
| Current assets | 29/58 | €282,381 | €482,236 | +€199,855 | +70.8% |
| Amounts receivable within one year | 40/41 | €3,243 | €168,913 | +€165,670 | +5,109% |
| Trade receivables | 40 | - | €168,913 | +€168,913 | |
| Other amounts receivable | 41 | €3,243 | - | -€3,243 | |
| Cash at bank and in hand | 54/58 | €279,098 | €313,323 | +€34,225 | +12.3% |
| Deferred charges and accrued income | 490/1 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €301,445 | €494,511 | +€193,067 | +64.0% |
| Equity | 10/15 | €83,427 | €231,693 | +€148,266 | +178% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,427 | €226,693 | +€148,266 | +189% |
| Amounts payable | 17/49 | €218,017 | €262,818 | +€44,801 | +20.5% |
| Amounts payable within one year | 42/48 | €218,017 | €262,818 | +€44,801 | +20.5% |
| Trade debts | 44 | €9,373 | €12,076 | +€2,704 | +28.8% |
| Suppliers | 440/4 | €9,373 | €12,076 | +€2,704 | +28.8% |
| Advances received on contracts in progress | 46 | - | €4,143 | +€4,143 | |
| Taxes, remuneration and social security | 45 | €22,642 | €62,844 | +€40,202 | +178% |
| Taxes | 450/3 | €22,642 | €62,844 | +€40,202 | +178% |
| Other amounts payable | 47/48 | €186,003 | €183,754 | -€2,249 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,128 | €13,651 | -€1,477 | -9.8% |
| Other operating charges | 640/8 | €384 | €797 | +€412 | +107% |
| Gross operating margin | 9900 | €108,206 | €239,880 | +€131,674 | +122% |
| Operating profit (loss) | 9901 | €92,694 | €225,432 | +€132,738 | +143% |
| Financial income | 75/76B | €4,991 | €540 | -€4,451 | -89.2% |
| Recurring financial income | 75 | €4,991 | €540 | -€4,451 | -89.2% |
| Financial charges | 65/66B | €22,611 | €10,317 | -€12,294 | -54.4% |
| Recurring financial charges | 65 | €22,611 | €10,317 | -€12,294 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €75,074 | €215,656 | +€140,582 | +187% |
| Income taxes | 67/77 | €23,129 | €67,390 | +€44,260 | +191% |
| Profit (loss) for the period | 9904 | €51,945 | €148,266 | +€96,321 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €51,945 | €148,266 | +€96,321 | +185% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.