Universal Professionals: 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 Professionals
Largest movements
- Tangible fixed assets +€371,703
up €371,703 (+678.6%), from €54,773 to €426,476
of which Land and buildings: +€379,983
- Cash -€200,255
down €200,255 (-57.0%), from €351,489 to €151,234
mainly Investment in fixed assets (net) (-€420,346) and Other debts (-€118,152)
- Current investments -€17,064
down €17,064 (-8.5%), from €200,375 to €183,311
- Debts after one year +€152,882
new in 2025: €152,882
- Other debts -€118,152
down €118,152 (-100.0%), from €118,152 to €0
- Reserves +€74,401
up €74,401 (+15.9%), from €467,739 to €542,140
- Current portion of long-term debt +€37,840
new in 2025: €37,840
- Tax, wage and social debts +€9,863
up €9,863 (+52.9%), from €18,633 to €28,496
- Gross operating margin +€67,607
up €67,607 (+58.8%), from €114,948 to €182,555
- Depreciation +€34,169
up €34,169 (+236.1%), from €14,475 to €48,644
- Financial charges +€9,973
up €9,973 (+2160.7%), from €462 to €10,434
- Taxes +€9,876
up €9,876 (+33.6%), from €29,365 to €39,241
- Financial income +€3,684
up €3,684 (+64.5%), from €5,717 to €9,401
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 | €638,597 | €797,033 | +€158,436 | +24.8% |
| Fixed assets | 21/28 | €55,757 | €427,460 | +€371,703 | +666.6% |
| Tangible fixed assets | 22/27 | €54,773 | €426,476 | +€371,703 | +678.6% |
| Land and buildings | 22 | - | €379,983 | +€379,983 | |
| Plant, machinery and equipment | 23 | €1,701 | €522 | -€1,179 | -69.3% |
| Furniture and vehicles | 24 | €53,073 | €45,970 | -€7,102 | -13.4% |
| Financial fixed assets | 28 | €984 | €984 | = | 0.0% |
| Current assets | 29/58 | €582,840 | €369,573 | -€213,267 | -36.6% |
| Amounts receivable within one year | 40/41 | €26,059 | €32,415 | +€6,356 | +24.4% |
| Trade receivables | 40 | €26,059 | €28,632 | +€2,574 | +9.9% |
| Other amounts receivable | 41 | €0 | €3,783 | +€3,783 | |
| Current investments | 50/53 | €200,375 | €183,311 | -€17,064 | -8.5% |
| Cash at bank and in hand | 54/58 | €351,489 | €151,234 | -€200,255 | -57.0% |
| Deferred charges and accrued income | 490/1 | €4,917 | €2,613 | -€2,305 | -46.9% |
| Total equity and liabilities | 10/49 | €638,597 | €797,033 | +€158,436 | +24.8% |
| Equity | 10/15 | €495,639 | €570,040 | +€74,401 | +15.0% |
| Contributions | 10/11 | €27,900 | €27,900 | = | 0.0% |
| Reserves | 13 | €467,739 | €542,140 | +€74,401 | +15.9% |
| Distributable reserves | 133 | €467,739 | €542,140 | +€74,401 | +15.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €142,958 | €226,993 | +€84,035 | +58.8% |
| Amounts payable after more than one year | 17 | - | €152,882 | +€152,882 | |
| Financial debts | 170/4 | - | €152,882 | +€152,882 | |
| Amounts payable within one year | 42/48 | €142,303 | €69,211 | -€73,093 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | - | €37,840 | +€37,840 | |
| Trade debts | 44 | €5,518 | €2,874 | -€2,644 | -47.9% |
| Suppliers | 440/4 | €5,518 | €2,874 | -€2,644 | -47.9% |
| Taxes, remuneration and social security | 45 | €18,633 | €28,496 | +€9,863 | +52.9% |
| Taxes | 450/3 | €18,633 | €28,496 | +€9,863 | +52.9% |
| Other amounts payable | 47/48 | €118,152 | €0 | -€118,152 | -100.0% |
| Accrued charges and deferred income | 492/3 | €655 | €4,900 | +€4,245 | +648.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,475 | €48,644 | +€34,169 | +236.1% |
| Other operating charges | 640/8 | €735 | €2,675 | +€1,941 | +264.0% |
| Non-recurring operating charges | 66A | - | €16,560 | +€16,560 | |
| Gross operating margin | 9900 | €114,948 | €182,555 | +€67,607 | +58.8% |
| Operating profit (loss) | 9901 | €99,738 | €114,676 | +€14,938 | +15.0% |
| Financial income | 75/76B | €5,717 | €9,401 | +€3,684 | +64.5% |
| Recurring financial income | 75 | €5,717 | €9,401 | +€3,684 | +64.5% |
| Financial charges | 65/66B | €462 | €10,434 | +€9,973 | +2160.7% |
| Recurring financial charges | 65 | €462 | €10,434 | +€9,973 | +2160.7% |
| Profit (loss) for the period before taxes | 9903 | €104,993 | €113,643 | +€8,649 | +8.2% |
| Income taxes | 67/77 | €29,365 | €39,241 | +€9,876 | +33.6% |
| Profit (loss) for the period | 9904 | €75,628 | €74,401 | -€1,227 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,628 | €74,401 | -€1,227 | -1.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.