UNIVERSALIS PARK 3: 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 3
Largest movements
- Stocks and contracts +€2.0m
up €2.0m (+4.5%), from €45.4m to €47.4m
- Debts after one year +€2.1m
up €2.1m (+5.0%), from €41.8m to €43.9m
of which Other amounts payable: +€2.1m
- Gross operating margin +€1,600
up €1,600 (+40.8%), from -€3,923 to -€2,322
- Other operating charges +€279
up €279 (+15.3%), from €1,821 to €2,099
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 | €45,436,170 | €47,628,490 | +€2.2m | +4.8% |
| Current assets | 29/58 | €45,436,170 | €47,628,490 | +€2.2m | +4.8% |
| Stocks and contracts in progress | 3 | €45,388,340 | €47,420,148 | +€2.0m | +4.5% |
| Stocks | 30/36 | €45,388,340 | €47,420,148 | +€2.0m | +4.5% |
| Cash at bank and in hand | 54/58 | €47,830 | €208,342 | +€160,511 | +336% |
| Total equity and liabilities | 10/49 | €45,436,170 | €47,628,490 | +€2.2m | +4.8% |
| Equity | 10/15 | €2,365,092 | €2,360,670 | -€4,422 | -0.2% |
| Contributions | 10/11 | €2,523,508 | €2,523,508 | = | 0.0% |
| Capital | 10 | €2,523,508 | €2,523,508 | = | 0.0% |
| Issued capital | 100 | €2,523,508 | €2,523,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,416 | -€162,838 | -€4,422 | -2.8% |
| Amounts payable | 17/49 | €43,071,079 | €45,267,820 | +€2.2m | +5.1% |
| Amounts payable after more than one year | 17 | €41,794,646 | €43,892,581 | +€2.1m | +5.0% |
| Financial debts | 170/4 | €15,930,000 | €15,930,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,864,646 | €27,962,581 | +€2.1m | +8.1% |
| Amounts payable within one year | 42/48 | €3,497 | €2,209 | -€1,288 | -36.8% |
| Trade debts | 44 | €3,497 | €2,209 | -€1,288 | -36.8% |
| Suppliers | 440/4 | €3,497 | €2,209 | -€1,288 | -36.8% |
| Accrued charges and deferred income | 492/3 | €1,272,935 | €1,373,030 | +€100,095 | +7.9% |
| Other operating charges | 640/8 | €1,821 | €2,099 | +€279 | +15.3% |
| Gross operating margin | 9900 | -€3,923 | -€2,322 | +€1,600 | +40.8% |
| Operating profit (loss) | 9901 | -€5,743 | -€4,422 | +€1,321 | +23.0% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€5,743 | -€4,422 | +€1,321 | +23.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,743 | -€4,422 | +€1,321 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,743 | -€4,422 | +€1,321 | +23.0% |
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 26 October 2026 via checked.be.