UniversalEvent: 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.
UniversalEvent
Largest movements
- Tangible fixed assets -€8,940
down €8,940 (-27.4%), from €32,630 to €23,690
of which Furniture and vehicles: -€8,285
- Receivables within one year +€1,877
up €1,877 (+161%), from €1,169 to €3,046
of which Trade receivables: +€2,495
- Cash +€618
up €618 (+95.1%), from €650 to €1,268
mainly Depreciation (+€14,475) and Trade debts (+€1,673)
- Profit (loss) carried forward -€6,721
down €6,721 (-80.9%), from -€8,306 to -€15,027
- Other debts -€1,996
down €1,996 (-9.3%), from €21,448 to €19,451
- Trade debts +€1,673
up €1,673 (+387%), from €432 to €2,105
- Tax, wage and social debts +€742
up €742 (+134%), from €555 to €1,296
- Gross operating margin +€11,580
up €11,580, from -€3,382 to €8,198
- Other operating charges -€6,614
down €6,614 (-97.4%), from €6,792 to €178
- Write-downs -€2,331
no longer reported in 2025 (was €2,331)
- Depreciation -€1,014
down €1,014 (-6.5%), from €15,489 to €14,475
- Taxes -€91
down €91 (-52.1%), from €175 to €84
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 | €34,588 | €28,286 | -€6,303 | -18.2% |
| Fixed assets | 21/28 | €32,630 | €23,690 | -€8,940 | -27.4% |
| Tangible fixed assets | 22/27 | €32,630 | €23,690 | -€8,940 | -27.4% |
| Land and buildings | 22 | €2,346 | €1,691 | -€654 | -27.9% |
| Furniture and vehicles | 24 | €30,284 | €21,999 | -€8,285 | -27.4% |
| Current assets | 29/58 | €1,959 | €4,596 | +€2,637 | +135% |
| Amounts receivable within one year | 40/41 | €1,169 | €3,046 | +€1,877 | +161% |
| Trade receivables | 40 | €526 | €3,022 | +€2,495 | +474% |
| Other amounts receivable | 41 | €643 | €24 | -€619 | -96.3% |
| Cash at bank and in hand | 54/58 | €650 | €1,268 | +€618 | +95.1% |
| Deferred charges and accrued income | 490/1 | €140 | €282 | +€143 | +102% |
| Total equity and liabilities | 10/49 | €34,588 | €28,286 | -€6,303 | -18.2% |
| Equity | 10/15 | €12,154 | €5,433 | -€6,721 | -55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€8,306 | -€15,027 | -€6,721 | -80.9% |
| Amounts payable | 17/49 | €22,435 | €22,853 | +€418 | +1.9% |
| Amounts payable within one year | 42/48 | €22,435 | €22,853 | +€418 | +1.9% |
| Trade debts | 44 | €432 | €2,105 | +€1,673 | +387% |
| Suppliers | 440/4 | €432 | €2,105 | +€1,673 | +387% |
| Taxes, remuneration and social security | 45 | €555 | €1,296 | +€742 | +134% |
| Taxes | 450/3 | €555 | €1,296 | +€742 | +134% |
| Other amounts payable | 47/48 | €21,448 | €19,451 | -€1,996 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,489 | €14,475 | -€1,014 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,331 | - | -€2,331 | |
| Other operating charges | 640/8 | €6,792 | €178 | -€6,614 | -97.4% |
| Gross operating margin | 9900 | -€3,382 | €8,198 | +€11,580 | |
| Operating profit (loss) | 9901 | -€27,994 | -€6,455 | +€21,539 | +76.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €120 | €182 | +€61 | +50.9% |
| Recurring financial charges | 65 | €120 | €182 | +€61 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,110 | -€6,637 | +€21,473 | +76.4% |
| Income taxes | 67/77 | €175 | €84 | -€91 | -52.1% |
| Profit (loss) for the period | 9904 | -€28,285 | -€6,721 | +€21,564 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,285 | -€6,721 | +€21,564 | +76.2% |
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 25 October 2026 via checked.be.