Universal Holdings: 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 Holdings
Largest movements
- Cash -€1,753
down €1,753 (-90.5%), from €1,938 to €185
mainly Net result for the year (-€6,398) and Receivables within one year (-€346)
- Receivables within one year +€346
up €346 (+34.7%), from €998 to €1,344
- Profit (loss) carried forward -€6,398
down €6,398 (-14.3%), from -€44,672 to -€51,069
- Other debts +€4,800
up €4,800 (+17.4%), from €27,608 to €32,408
- Trade debts +€190
up €190, from €0 to €190
- Gross operating margin +€699
up €699 (+11.5%), from -€6,096 to -€5,397
- Other operating charges +€468
up €468 (+251%), from €186 to €654
- Financial charges +€154
up €154 (+80.0%), from €192 to €346
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 | €2,936 | €1,529 | -€1,407 | -47.9% |
| Current assets | 29/58 | €2,936 | €1,529 | -€1,407 | -47.9% |
| Amounts receivable within one year | 40/41 | €998 | €1,344 | +€346 | +34.7% |
| Other amounts receivable | 41 | €998 | €1,344 | +€346 | +34.7% |
| Cash at bank and in hand | 54/58 | €1,938 | €185 | -€1,753 | -90.5% |
| Total equity and liabilities | 10/49 | €2,936 | €1,529 | -€1,407 | -47.9% |
| Equity | 10/15 | -€24,672 | -€31,069 | -€6,398 | -25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,672 | -€51,069 | -€6,398 | -14.3% |
| Amounts payable | 17/49 | €27,608 | €32,598 | +€4,990 | +18.1% |
| Amounts payable within one year | 42/48 | €27,608 | €32,598 | +€4,990 | +18.1% |
| Trade debts | 44 | €0 | €190 | +€190 | |
| Suppliers | 440/4 | €0 | €190 | +€190 | |
| Other amounts payable | 47/48 | €27,608 | €32,408 | +€4,800 | +17.4% |
| Other operating charges | 640/8 | €186 | €654 | +€468 | +251% |
| Gross operating margin | 9900 | -€6,096 | -€5,397 | +€699 | +11.5% |
| Operating profit (loss) | 9901 | -€6,283 | -€6,052 | +€231 | +3.7% |
| Financial charges | 65/66B | €192 | €346 | +€154 | +80.0% |
| Recurring financial charges | 65 | €192 | €346 | +€154 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,475 | -€6,398 | +€77 | +1.2% |
| Profit (loss) for the period | 9904 | -€6,475 | -€6,398 | +€77 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,475 | -€6,398 | +€77 | +1.2% |
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 16 October 2026 via checked.be.