universal supplies: 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 supplies
Largest movements
- Cash -€175,017
down €175,017 (-91.4%), from €191,499 to €16,482
mainly Trade debts (-€263,044) and Investment in fixed assets (net) (-€18,148)
- Receivables within one year -€78,114
down €78,114 (-42.6%), from €183,448 to €105,334
of which Other amounts receivable: -€46,025
- Stocks and contracts +€14,123
up €14,123 (+21.5%), from €65,669 to €79,792
- Trade debts -€263,044
down €263,044 (-63.4%), from €414,765 to €151,722
- Reserves +€40,208
up €40,208 (+63.6%), from €63,205 to €103,413
- Tax, wage and social debts -€11,712
no longer reported in 2025 (was €11,712)
- Staff costs -€57,884
down €57,884 (-83.9%), from €69,031 to €11,147
- Gross operating margin -€45,630
down €45,630 (-36.5%), from €124,971 to €79,341
- Depreciation +€4,751
up €4,751 (+53.2%), from €8,937 to €13,688
- Taxes +€2,131
up €2,131 (+18.2%), from €11,712 to €13,843
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 | €499,683 | €265,135 | -€234,548 | -46.9% |
| Fixed assets | 21/28 | €59,066 | €63,526 | +€4,459 | +7.5% |
| Tangible fixed assets | 22/27 | €59,066 | €63,526 | +€4,459 | +7.5% |
| Land and buildings | 22 | - | €15,000 | +€15,000 | |
| Plant, machinery and equipment | 23 | - | €2,973 | +€2,973 | |
| Furniture and vehicles | 24 | €59,066 | €45,553 | -€13,513 | -22.9% |
| Current assets | 29/58 | €440,617 | €201,609 | -€239,008 | -54.2% |
| Stocks and contracts in progress | 3 | €65,669 | €79,792 | +€14,123 | +21.5% |
| Stocks | 30/36 | €65,669 | €79,792 | +€14,123 | +21.5% |
| Amounts receivable within one year | 40/41 | €183,448 | €105,334 | -€78,114 | -42.6% |
| Trade receivables | 40 | €102,808 | €70,719 | -€32,089 | -31.2% |
| Other amounts receivable | 41 | €80,641 | €34,615 | -€46,025 | -57.1% |
| Cash at bank and in hand | 54/58 | €191,499 | €16,482 | -€175,017 | -91.4% |
| Total equity and liabilities | 10/49 | €499,683 | €265,135 | -€234,548 | -46.9% |
| Equity | 10/15 | €73,205 | €113,413 | +€40,208 | +54.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €63,205 | €103,413 | +€40,208 | +63.6% |
| Distributable reserves | 133 | €63,205 | €103,413 | +€40,208 | +63.6% |
| Amounts payable | 17/49 | €426,478 | €151,722 | -€274,756 | -64.4% |
| Amounts payable within one year | 42/48 | €426,478 | €151,722 | -€274,756 | -64.4% |
| Trade debts | 44 | €414,765 | €151,722 | -€263,044 | -63.4% |
| Suppliers | 440/4 | €414,765 | €151,722 | -€263,044 | -63.4% |
| Taxes, remuneration and social security | 45 | €11,712 | - | -€11,712 | |
| Taxes | 450/3 | €11,712 | - | -€11,712 | |
| Remuneration, social security and pensions | 62 | €69,031 | €11,147 | -€57,884 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,937 | €13,688 | +€4,751 | +53.2% |
| Other operating charges | 640/8 | €388 | €364 | -€24 | -6.3% |
| Gross operating margin | 9900 | €124,971 | €79,341 | -€45,630 | -36.5% |
| Operating profit (loss) | 9901 | €46,615 | €54,142 | +€7,527 | +16.1% |
| Financial income | 75/76B | €591 | - | -€591 | |
| Recurring financial income | 75 | €591 | - | -€591 | |
| Financial charges | 65/66B | €8 | €91 | +€83 | +1,024% |
| Recurring financial charges | 65 | €8 | €91 | +€83 | +1,024% |
| Profit (loss) for the period before taxes | 9903 | €47,198 | €54,051 | +€6,853 | +14.5% |
| Income taxes | 67/77 | €11,712 | €13,843 | +€2,131 | +18.2% |
| Profit (loss) for the period | 9904 | €35,486 | €40,208 | +€4,722 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,486 | €40,208 | +€4,722 | +13.3% |
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 14 October 2026 via checked.be.