UNIVERSAL MOBILIER: 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 MOBILIER
Largest movements
- Stocks and contracts +€340,914
up €340,914 (+530%), from €64,336 to €405,249
- Cash -€149,229
down €149,229 (-74.7%), from €199,842 to €50,613
mainly Stocks and contracts (-€340,914) and Receivables within one year (-€148,545)
- Receivables within one year +€148,545
up €148,545 (+45.4%), from €327,519 to €476,064
of which Trade receivables: +€250,219
- Trade debts +€260,754
up €260,754 (+142%), from €183,486 to €444,239
- Short-term financial debts +€32,500
up €32,500 (+28.8%), from €113,000 to €145,500
- Reserves +€30,000
up €30,000 (+36.6%), from €81,860 to €111,860
- Tax, wage and social debts +€16,017
up €16,017 (+35.1%), from €45,570 to €61,587
of which Remuneration and social security: +€20,079
- Turnover -€380,001
down €380,001 (-10.7%), from €3.5m to €3.2m
- Purchases and services -€323,733
down €323,733 (-9.8%), from €3.3m to €3.0m
- Gross operating margin -€65,249
down €65,249 (-24.7%), from €264,515 to €199,266
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 | €613,801 | €959,319 | +€345,518 | +56.3% |
| Fixed assets | 21/28 | €22,104 | €24,193 | +€2,089 | +9.5% |
| Tangible fixed assets | 22/27 | €3,504 | €5,593 | +€2,089 | +59.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €2,625 | +€2,625 | +26,250,000% |
| Other tangible fixed assets | 26 | €3,504 | €2,968 | -€536 | -15.3% |
| Financial fixed assets | 28 | €18,600 | €18,600 | = | 0.0% |
| Current assets | 29/58 | €591,697 | €935,125 | +€343,429 | +58.0% |
| Stocks and contracts in progress | 3 | €64,336 | €405,249 | +€340,914 | +530% |
| Stocks | 30/36 | €64,336 | €405,249 | +€340,914 | +530% |
| Amounts receivable within one year | 40/41 | €327,519 | €476,064 | +€148,545 | +45.4% |
| Trade receivables | 40 | €141,901 | €392,120 | +€250,219 | +176% |
| Other amounts receivable | 41 | €185,618 | €83,944 | -€101,674 | -54.8% |
| Cash at bank and in hand | 54/58 | €199,842 | €50,613 | -€149,229 | -74.7% |
| Deferred charges and accrued income | 490/1 | - | €3,199 | +€3,199 | |
| Total equity and liabilities | 10/49 | €613,801 | €959,319 | +€345,518 | +56.3% |
| Equity | 10/15 | €271,745 | €305,649 | +€33,904 | +12.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €81,860 | €111,860 | +€30,000 | +36.6% |
| Distributable reserves | 133 | €81,860 | €111,860 | +€30,000 | +36.6% |
| Profit (loss) carried forward | 14 | €179,885 | €183,789 | +€3,904 | +2.2% |
| Amounts payable | 17/49 | €342,056 | €653,669 | +€311,613 | +91.1% |
| Amounts payable within one year | 42/48 | €342,056 | €653,669 | +€311,613 | +91.1% |
| Financial debts | 43 | €113,000 | €145,500 | +€32,500 | +28.8% |
| Credit institutions | 430/8 | €113,000 | €145,500 | +€32,500 | +28.8% |
| Trade debts | 44 | €183,486 | €444,239 | +€260,754 | +142% |
| Suppliers | 440/4 | €183,486 | €444,239 | +€260,754 | +142% |
| Taxes, remuneration and social security | 45 | €45,570 | €61,587 | +€16,017 | +35.1% |
| Taxes | 450/3 | €19,930 | €15,868 | -€4,062 | -20.4% |
| Remuneration and social security | 454/9 | €25,641 | €45,720 | +€20,079 | +78.3% |
| Other amounts payable | 47/48 | - | €2,342 | +€2,342 | |
| Turnover | 70 | €3,549,186 | €3,169,184 | -€380,001 | -10.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,293,756 | €2,970,022 | -€323,733 | -9.8% |
| Remuneration, social security and pensions | 62 | €123,160 | €116,766 | -€6,394 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €536 | = | 0.0% |
| Other operating charges | 640/8 | €796 | €5,302 | +€4,506 | +566% |
| Gross operating margin | 9900 | €264,515 | €199,266 | -€65,249 | -24.7% |
| Operating profit (loss) | 9901 | €140,023 | €76,662 | -€63,361 | -45.3% |
| Financial income | 75/76B | €28 | €5 | -€24 | -83.2% |
| Recurring financial income | 75 | €28 | €5 | -€24 | -83.2% |
| Financial charges | 65/66B | €9,645 | €11,098 | +€1,453 | +15.1% |
| Recurring financial charges | 65 | €9,645 | €11,098 | +€1,453 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €130,406 | €65,569 | -€64,837 | -49.7% |
| Income taxes | 67/77 | €33,280 | €31,665 | -€1,615 | -4.9% |
| Profit (loss) for the period | 9904 | €97,127 | €33,904 | -€63,222 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,127 | €33,904 | -€63,222 | -65.1% |
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 31 October 2026 via checked.be.