Universalis Energy: 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 Energy
Largest movements
- Receivables within one year -€29,962
down €29,962 (-71.8%), from €41,708 to €11,746
of which Trade receivables: -€26,289
- Cash +€6,080
up €6,080 (+80.0%), from €7,597 to €13,677
mainly Receivables within one year (+€29,962) and Net result for the year (+€9,361)
- Tangible fixed assets -€4,642
down €4,642 (-92.1%), from €5,040 to €398
- Other debts -€17,566
down €17,566 (-98.0%), from €17,917 to €351
- Advances received -€17,534
no longer reported in 2025 (was €17,534)
- Profit (loss) carried forward +€9,361
up €9,361 (+59.0%), from -€15,875 to -€6,514
- Current portion of long-term debt -€5,375
down €5,375 (-39.8%), from €13,489 to €8,114
- Tax, wage and social debts +€1,943
up €1,943 (+114%), from €1,698 to €3,641
- Gross operating margin +€8,952
up €8,952 (+55.9%), from €16,011 to €24,964
- Other operating charges +€5,885
up €5,885 (+630%), from €934 to €6,819
- Depreciation -€3,162
down €3,162 (-40.5%), from €7,804 to €4,642
- Taxes +€2,168
up €2,168 (+147%), from €1,473 to €3,641
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 | €54,345 | €25,821 | -€28,524 | -52.5% |
| Fixed assets | 21/28 | €5,040 | €398 | -€4,642 | -92.1% |
| Tangible fixed assets | 22/27 | €5,040 | €398 | -€4,642 | -92.1% |
| Furniture and vehicles | 24 | €5,040 | €398 | -€4,642 | -92.1% |
| Current assets | 29/58 | €49,305 | €25,423 | -€23,882 | -48.4% |
| Amounts receivable within one year | 40/41 | €41,708 | €11,746 | -€29,962 | -71.8% |
| Trade receivables | 40 | €37,720 | €11,431 | -€26,289 | -69.7% |
| Other amounts receivable | 41 | €3,989 | €316 | -€3,673 | -92.1% |
| Cash at bank and in hand | 54/58 | €7,597 | €13,677 | +€6,080 | +80.0% |
| Total equity and liabilities | 10/49 | €54,345 | €25,821 | -€28,524 | -52.5% |
| Equity | 10/15 | €3,433 | €12,794 | +€9,361 | +273% |
| Contributions | 10/11 | €19,308 | €19,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,875 | -€6,514 | +€9,361 | +59.0% |
| Amounts payable | 17/49 | €50,912 | €13,027 | -€37,885 | -74.4% |
| Amounts payable within one year | 42/48 | €50,912 | €13,027 | -€37,885 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €13,489 | €8,114 | -€5,375 | -39.8% |
| Financial debts | 43 | - | €795 | +€795 | |
| Credit institutions | 430/8 | - | €795 | +€795 | |
| Trade debts | 44 | €274 | €126 | -€148 | -54.0% |
| Suppliers | 440/4 | €274 | €126 | -€148 | -54.0% |
| Advances received on contracts in progress | 46 | €17,534 | - | -€17,534 | |
| Taxes, remuneration and social security | 45 | €1,698 | €3,641 | +€1,943 | +114% |
| Taxes | 450/3 | €1,698 | €3,641 | +€1,943 | +114% |
| Other amounts payable | 47/48 | €17,917 | €351 | -€17,566 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,804 | €4,642 | -€3,162 | -40.5% |
| Other operating charges | 640/8 | €934 | €6,819 | +€5,885 | +630% |
| Gross operating margin | 9900 | €16,011 | €24,964 | +€8,952 | +55.9% |
| Operating profit (loss) | 9901 | €7,273 | €13,502 | +€6,229 | +85.6% |
| Financial charges | 65/66B | €651 | €500 | -€150 | -23.1% |
| Recurring financial charges | 65 | €651 | €500 | -€150 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €6,622 | €13,002 | +€6,380 | +96.3% |
| Income taxes | 67/77 | €1,473 | €3,641 | +€2,168 | +147% |
| Profit (loss) for the period | 9904 | €5,149 | €9,361 | +€4,211 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,149 | €9,361 | +€4,211 | +81.8% |
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 26 October 2026 via checked.be.