UNIVERSAL TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Cash -€309,796
down €309,796 (-18.7%), from €1.7m to €1.3m
mainly Current investments (-€290,427) and Tax, wage and social debts (-€9,000)
- Current investments +€290,427
up €290,427 (+12.0%), from €2.4m to €2.7m
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€102,318
down €102,318 (-47.2%), from €216,682 to €114,363
- Gross operating margin -€59,812
down €59,812 (-312%), from -€19,150 to -€78,961
- Other operating charges -€23,967
down €23,967 (-77.0%), from €31,118 to €7,150
- Taxes -€17,606
down €17,606 (-96.7%), from €18,208 to €601
- Provisions +€7,000
no longer reported in 2026 (was -€7,000)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,076,799 | €4,061,118 | -€15,681 | -0.4% |
| Fixed assets | 21/28 | €3,045 | €2,793 | -€252 | -8.3% |
| Tangible fixed assets | 22/27 | €3,045 | €2,793 | -€252 | -8.3% |
| Land and buildings | 22 | €409 | €409 | = | 0.0% |
| Plant, machinery and equipment | 23 | €858 | €1,302 | +€444 | +51.8% |
| Furniture and vehicles | 24 | €1,778 | €1,082 | -€696 | -39.2% |
| Current assets | 29/58 | €4,073,754 | €4,058,324 | -€15,429 | -0.4% |
| Amounts receivable within one year | 40/41 | - | €3,940 | +€3,940 | |
| Other amounts receivable | 41 | - | €3,940 | +€3,940 | |
| Current investments | 50/53 | €2,417,641 | €2,708,068 | +€290,427 | +12.0% |
| Cash at bank and in hand | 54/58 | €1,656,113 | €1,346,316 | -€309,796 | -18.7% |
| Total equity and liabilities | 10/49 | €4,076,799 | €4,061,118 | -€15,681 | -0.4% |
| Equity | 10/15 | €3,863,314 | €3,857,163 | -€6,152 | -0.2% |
| Contributions | 10/11 | €2,825,000 | €2,825,000 | = | 0.0% |
| Capital | 10 | €2,825,000 | €2,825,000 | = | 0.0% |
| Issued capital | 100 | €2,825,000 | €2,825,000 | = | 0.0% |
| Reserves | 13 | €609,572 | €609,572 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97,701 | €97,701 | = | 0.0% |
| Legal reserve | 130 | €97,701 | €97,701 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,870 | €11,870 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €428,743 | €422,591 | -€6,152 | -1.4% |
| Amounts payable | 17/49 | €213,484 | €203,955 | -€9,529 | -4.5% |
| Amounts payable within one year | 42/48 | €213,484 | €203,955 | -€9,529 | -4.5% |
| Trade debts | 44 | €2,410 | €1,880 | -€530 | -22.0% |
| Suppliers | 440/4 | €2,410 | €1,880 | -€530 | -22.0% |
| Taxes, remuneration and social security | 45 | €9,000 | - | -€9,000 | |
| Taxes | 450/3 | €9,000 | - | -€9,000 | |
| Other amounts payable | 47/48 | €202,075 | €202,075 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €1,531 | +€255 | +20.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,000 | - | +€7,000 | |
| Other operating charges | 640/8 | €31,118 | €7,150 | -€23,967 | -77.0% |
| Gross operating margin | 9900 | -€19,150 | -€78,961 | -€59,812 | -312% |
| Operating profit (loss) | 9901 | -€44,543 | -€87,642 | -€43,099 | -96.8% |
| Financial income | 75/76B | €216,682 | €114,363 | -€102,318 | -47.2% |
| Recurring financial income | 75 | €216,682 | €114,363 | -€102,318 | -47.2% |
| Financial charges | 65/66B | €35,115 | €31,795 | -€3,320 | -9.5% |
| Recurring financial charges | 65 | €35,115 | €31,795 | -€3,320 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €137,023 | -€5,074 | -€142,097 | |
| Transfer to deferred taxes | 680 | €459 | €476 | +€17 | +3.8% |
| Income taxes | 67/77 | €18,208 | €601 | -€17,606 | -96.7% |
| Profit (loss) for the period | 9904 | €118,357 | -€6,152 | -€124,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,357 | -€6,152 | -€124,509 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.