Universal Human Services: 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 Human Services
Largest movements
- Receivables within one year +€52,541
up €52,541 (+132.3%), from €39,700 to €92,241
of which Trade receivables: +€49,852
- Cash -€14,056
down €14,056 (-87.5%), from €16,058 to €2,003
mainly Receivables within one year (-€52,541)
- Deferred charges and accrued income -€1,900
no longer reported in 2024 (was €1,900)
- Profit (loss) carried forward +€19,528
up €19,528 (+492.4%), from €3,966 to €23,493
- Other debts +€14,224
new in 2024: €14,224
- Tax, wage and social debts +€2,779
new in 2024: €2,779
- Gross operating margin +€16,176
up €16,176 (+1196.3%), from €1,352 to €17,528
- Financial income -€3,344
down €3,344 (-57.8%), from €5,781 to €2,437
- Taxes -€1,322
no longer reported in 2024 (was €1,322)
- Financial charges -€1,273
down €1,273 (-94.7%), from €1,344 to €71
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.
Cash bridge derived
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 | €68,858 | €105,444 | +€36,586 | +53.1% |
| Fixed assets | 21/28 | €11,200 | €11,200 | = | 0.0% |
| Financial fixed assets | 28 | €11,200 | €11,200 | = | 0.0% |
| Current assets | 29/58 | €57,658 | €94,244 | +€36,586 | +63.5% |
| Amounts receivable within one year | 40/41 | €39,700 | €92,241 | +€52,541 | +132.3% |
| Trade receivables | 40 | - | €49,852 | +€49,852 | |
| Other amounts receivable | 41 | €39,700 | €42,389 | +€2,689 | +6.8% |
| Cash at bank and in hand | 54/58 | €16,058 | €2,003 | -€14,056 | -87.5% |
| Deferred charges and accrued income | 490/1 | €1,900 | - | -€1,900 | |
| Total equity and liabilities | 10/49 | €68,858 | €105,444 | +€36,586 | +53.1% |
| Equity | 10/15 | €3,966 | €23,493 | +€19,528 | +492.4% |
| Profit (loss) carried forward | 14 | €3,966 | €23,493 | +€19,528 | +492.4% |
| Amounts payable | 17/49 | €64,892 | €81,950 | +€17,058 | +26.3% |
| Amounts payable within one year | 42/48 | €64,892 | €81,950 | +€17,058 | +26.3% |
| Trade debts | 44 | €64,892 | €64,947 | +€55 | +0.1% |
| Suppliers | 440/4 | €64,892 | €64,947 | +€55 | +0.1% |
| Taxes, remuneration and social security | 45 | - | €2,779 | +€2,779 | |
| Taxes | 450/3 | - | €2,779 | +€2,779 | |
| Other amounts payable | 47/48 | - | €14,224 | +€14,224 | |
| Other operating charges | 640/8 | €502 | €367 | -€135 | -26.9% |
| Gross operating margin | 9900 | €1,352 | €17,528 | +€16,176 | +1196.3% |
| Operating profit (loss) | 9901 | €851 | €17,162 | +€16,311 | +1917.5% |
| Financial income | 75/76B | €5,781 | €2,437 | -€3,344 | -57.8% |
| Recurring financial income | 75 | €5,781 | €2,437 | -€3,344 | -57.8% |
| Financial charges | 65/66B | €1,344 | €71 | -€1,273 | -94.7% |
| Recurring financial charges | 65 | €1,344 | €71 | -€1,273 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | €5,288 | €19,528 | +€14,240 | +269.3% |
| Income taxes | 67/77 | €1,322 | - | -€1,322 | |
| Profit (loss) for the period | 9904 | €3,966 | €19,528 | +€15,562 | +392.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,966 | €19,528 | +€15,562 | +392.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.