UNIVERSALIS PARK 2: 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 PARK 2
Largest movements
- Stocks and contracts -€4.1m
down €4.1m (-14.6%), from €27.9m to €23.9m
- Cash -€335,133
down €335,133 (-84.9%), from €394,588 to €59,455
mainly Debts after one year (-€6.6m) and Accrued charges and deferred income (-€127,270)
- Debts after one year -€6.6m
down €6.6m (-24.1%), from €27.2m to €20.7m
of which Financial debts: -€7.4m
- Profit (loss) carried forward +€2.0m
up €2.0m, from -€1.5m to €512,094
- Gross operating margin +€4.0m
up €4.0m, from -€1.4m to €2.6m
- Financial charges +€345,047
up €345,047, from €0 to €345,047
- Taxes +€195,697
new in 2025: €195,697
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 | €28,332,394 | €23,914,525 | -€4.4m | -15.6% |
| Current assets | 29/58 | €28,332,394 | €23,914,525 | -€4.4m | -15.6% |
| Stocks and contracts in progress | 3 | €27,937,806 | €23,853,459 | -€4.1m | -14.6% |
| Stocks | 30/36 | €27,937,806 | €23,853,459 | -€4.1m | -14.6% |
| Amounts receivable within one year | 40/41 | - | €1,612 | +€1,612 | |
| Trade receivables | 40 | - | €1,612 | +€1,612 | |
| Cash at bank and in hand | 54/58 | €394,588 | €59,455 | -€335,133 | -84.9% |
| Total equity and liabilities | 10/49 | €28,332,394 | €23,914,525 | -€4.4m | -15.6% |
| Equity | 10/15 | €246,402 | €2,321,312 | +€2.1m | +842% |
| Contributions | 10/11 | €1,782,265 | €1,782,265 | = | 0.0% |
| Capital | 10 | €1,782,265 | €1,782,265 | = | 0.0% |
| Issued capital | 100 | €1,782,265 | €1,782,265 | = | 0.0% |
| Reserves | 13 | - | €26,952 | +€26,952 | |
| Non-distributable reserves | 130/1 | - | €26,952 | +€26,952 | |
| Legal reserve | 130 | - | €26,952 | +€26,952 | |
| Profit (loss) carried forward | 14 | -€1,535,863 | €512,094 | +€2.0m | |
| Amounts payable | 17/49 | €28,085,991 | €21,593,214 | -€6.5m | -23.1% |
| Amounts payable after more than one year | 17 | €27,245,076 | €20,680,801 | -€6.6m | -24.1% |
| Financial debts | 170/4 | €13,877,500 | €6,475,700 | -€7.4m | -53.3% |
| Other amounts payable | 178/9 | €13,367,576 | €14,205,101 | +€837,525 | +6.3% |
| Amounts payable within one year | 42/48 | €3,390 | €202,157 | +€198,767 | +5,863% |
| Trade debts | 44 | €3,390 | €6,460 | +€3,070 | +90.6% |
| Suppliers | 440/4 | €3,390 | €6,460 | +€3,070 | +90.6% |
| Taxes, remuneration and social security | 45 | - | €195,697 | +€195,697 | |
| Taxes | 450/3 | - | €195,697 | +€195,697 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €837,525 | €710,255 | -€127,270 | -15.2% |
| Other operating charges | 640/8 | €0 | €1,966 | +€1,966 | |
| Gross operating margin | 9900 | -€1,412,838 | €2,617,611 | +€4.0m | |
| Operating profit (loss) | 9901 | -€1,412,838 | €2,615,645 | +€4.0m | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €0 | €345,047 | +€345,047 | |
| Recurring financial charges | 65 | €0 | €345,047 | +€345,047 | |
| Profit (loss) for the period before taxes | 9903 | -€1,412,838 | €2,270,606 | +€3.7m | |
| Income taxes | 67/77 | - | €195,697 | +€195,697 | |
| Profit (loss) for the period | 9904 | -€1,412,838 | €2,074,909 | +€3.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,412,838 | €2,074,909 | +€3.5m |
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 31 October 2026 via checked.be.