UNIVERSAL PROMOTIONS: 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 PROMOTIONS
Largest movements
- Cash -€1,587
down €1,587 (-35.7%), from €4,445 to €2,858
mainly Net result for the year (-€1,587)
- Profit (loss) carried forward -€1,587
down €1,587 (-28.6%), from -€5,555 to -€7,142
- Depreciation -€2,393
down €2,393 (-100%), from €2,393 to €0
- Financial charges -€847
down €847 (-74.6%), from €1,136 to €289
- Other operating charges -€488
down €488 (-66.7%), from €732 to €244
- Gross operating margin +€240
up €240 (+18.6%), from -€1,294 to -€1,054
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 | €4,445 | €2,858 | -€1,587 | -35.7% |
| Current assets | 29/58 | €4,445 | €2,858 | -€1,587 | -35.7% |
| Cash at bank and in hand | 54/58 | €4,445 | €2,858 | -€1,587 | -35.7% |
| Total equity and liabilities | 10/49 | €4,445 | €2,858 | -€1,587 | -35.7% |
| Equity | 10/15 | €4,445 | €2,858 | -€1,587 | -35.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,555 | -€7,142 | -€1,587 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,393 | €0 | -€2,393 | -100% |
| Other operating charges | 640/8 | €732 | €244 | -€488 | -66.7% |
| Gross operating margin | 9900 | -€1,294 | -€1,054 | +€240 | +18.6% |
| Operating profit (loss) | 9901 | -€4,419 | -€1,298 | +€3,121 | +70.6% |
| Financial charges | 65/66B | €1,136 | €289 | -€847 | -74.6% |
| Recurring financial charges | 65 | €1,136 | €289 | -€847 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,555 | -€1,587 | +€3,968 | +71.4% |
| Profit (loss) for the period | 9904 | -€5,555 | -€1,587 | +€3,968 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,555 | -€1,587 | +€3,968 | +71.4% |
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 14 October 2026 via checked.be.