UNIVERSALIS: 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.
UNIVERSALIS
Largest movements
- Cash -€22,478
down €22,478 (-12.3%), from €183,328 to €160,850
mainly Net result for the year (-€11,783) and Receivables within one year (-€11,156)
- Tangible fixed assets -€11,746
down €11,746 (-40.3%), from €29,130 to €17,384
of which Furniture and vehicles: -€11,088
- Receivables within one year +€11,156
up €11,156 (+84.8%), from €13,151 to €24,307
of which Trade receivables: +€11,589
- Profit (loss) carried forward -€11,783
down €11,783 (-23.2%), from -€50,851 to -€62,634
- Debts after one year -€7,900
down €7,900 (-92.3%), from €8,558 to €658
- Other debts -€6,312
down €6,312 (-3.5%), from €179,924 to €173,613
- Trade debts +€2,509
up €2,509 (+205.1%), from €1,224 to €3,733
- Taxes +€9,698
up €9,698 (+377.6%), from €2,568 to €12,266
- Gross operating margin -€4,576
down €4,576 (-25.6%), from €17,889 to €13,314
- Financial charges -€400
down €400 (-25.0%), from €1,598 to €1,198
- Other operating charges +€379
up €379 (+51.6%), from €734 to €1,113
- Depreciation +€334
up €334 (+2.9%), from €11,412 to €11,746
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 | €226,609 | €205,275 | -€21,334 | -9.4% |
| Fixed assets | 21/28 | €30,130 | €18,384 | -€11,746 | -39.0% |
| Tangible fixed assets | 22/27 | €29,130 | €17,384 | -€11,746 | -40.3% |
| Land and buildings | 22 | €7,068 | €6,411 | -€658 | -9.3% |
| Furniture and vehicles | 24 | €22,061 | €10,973 | -€11,088 | -50.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €196,479 | €186,891 | -€9,588 | -4.9% |
| Amounts receivable within one year | 40/41 | €13,151 | €24,307 | +€11,156 | +84.8% |
| Trade receivables | 40 | €11,556 | €23,145 | +€11,589 | +100.3% |
| Other amounts receivable | 41 | €1,595 | €1,162 | -€433 | -27.2% |
| Cash at bank and in hand | 54/58 | €183,328 | €160,850 | -€22,478 | -12.3% |
| Deferred charges and accrued income | 490/1 | - | €1,734 | +€1,734 | |
| Total equity and liabilities | 10/49 | €226,609 | €205,275 | -€21,334 | -9.4% |
| Equity | 10/15 | €27,818 | €16,036 | -€11,783 | -42.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,070 | €60,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,508 | €5,508 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,508 | €5,508 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,364 | €15,364 | = | 0.0% |
| Distributable reserves | 133 | €39,197 | €39,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,851 | -€62,634 | -€11,783 | -23.2% |
| Amounts payable | 17/49 | €198,790 | €189,239 | -€9,551 | -4.8% |
| Amounts payable after more than one year | 17 | €8,558 | €658 | -€7,900 | -92.3% |
| Financial debts | 170/4 | €8,558 | €658 | -€7,900 | -92.3% |
| Amounts payable within one year | 42/48 | €189,925 | €188,274 | -€1,651 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €7,900 | €7,900 | = | 0.0% |
| Trade debts | 44 | €1,224 | €3,733 | +€2,509 | +205.1% |
| Suppliers | 440/4 | €1,224 | €3,733 | +€2,509 | +205.1% |
| Taxes, remuneration and social security | 45 | €877 | €3,028 | +€2,151 | +245.2% |
| Taxes | 450/3 | €877 | €3,028 | +€2,151 | +245.2% |
| Other amounts payable | 47/48 | €179,924 | €173,613 | -€6,312 | -3.5% |
| Accrued charges and deferred income | 492/3 | €307 | €307 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,412 | €11,746 | +€334 | +2.9% |
| Other operating charges | 640/8 | €734 | €1,113 | +€379 | +51.6% |
| Gross operating margin | 9900 | €17,889 | €13,314 | -€4,576 | -25.6% |
| Operating profit (loss) | 9901 | €5,743 | €455 | -€5,288 | -92.1% |
| Financial income | 75/76B | €1,132 | €1,227 | +€96 | +8.5% |
| Recurring financial income | 75 | €1,132 | €1,227 | +€96 | +8.5% |
| Financial charges | 65/66B | €1,598 | €1,198 | -€400 | -25.0% |
| Recurring financial charges | 65 | €1,598 | €1,198 | -€400 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €5,277 | €484 | -€4,793 | -90.8% |
| Income taxes | 67/77 | €2,568 | €12,266 | +€9,698 | +377.6% |
| Profit (loss) for the period | 9904 | €2,708 | -€11,783 | -€14,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,708 | -€11,783 | -€14,491 |
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 10 October 2026 via checked.be.