UNIVERSE CONCEPT: what changed
UNIVERSE CONCEPT
Largest movements
- Tangible fixed assets +€16,996
up €16,996 (+151%), from €11,271 to €28,267
- Cash +€6,171
up €6,171 (+1,074%), from €575 to €6,745
mainly Net result for the year (+€13,150) and Other debts (+€8,735)
- Deferred charges and accrued income -€578
no longer reported in 2025 (was €578)
- Profit (loss) carried forward +€13,150
up €13,150 (+190%), from €6,919 to €20,069
- Other debts +€8,735
up €8,735 (+614%), from €1,422 to €10,157
- Tax, wage and social debts +€2,131
up €2,131 (+24.8%), from €8,603 to €10,734
of which Remuneration and social security: +€1,706
- Trade debts -€1,269
down €1,269 (-99.2%), from €1,280 to €11
- Gross operating margin +€18,612
up €18,612 (+404%), from €4,603 to €23,214
- Other operating charges +€3,710
up €3,710 (+476%), from €780 to €4,490
- Taxes +€3,126
up €3,126 (+1,931%), from €162 to €3,287
- Depreciation -€2,765
down €2,765 (-55.9%), from €4,942 to €2,177
- Financial charges -€350
down €350 (-76.0%), from €460 to €110
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,224 | €41,970 | +€22,747 | +118% |
| Fixed assets | 21/28 | €11,271 | €28,267 | +€16,996 | +151% |
| Tangible fixed assets | 22/27 | €11,271 | €28,267 | +€16,996 | +151% |
| Furniture and vehicles | 24 | €11,271 | €28,267 | +€16,996 | +151% |
| Current assets | 29/58 | €7,953 | €13,704 | +€5,751 | +72.3% |
| Amounts receivable within one year | 40/41 | €6,800 | €6,958 | +€158 | +2.3% |
| Trade receivables | 40 | €5,989 | €4,056 | -€1,933 | -32.3% |
| Other amounts receivable | 41 | €811 | €2,902 | +€2,091 | +258% |
| Cash at bank and in hand | 54/58 | €575 | €6,745 | +€6,171 | +1,074% |
| Deferred charges and accrued income | 490/1 | €578 | - | -€578 | |
| Total equity and liabilities | 10/49 | €19,224 | €41,970 | +€22,747 | +118% |
| Equity | 10/15 | €7,919 | €21,069 | +€13,150 | +166% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,919 | €20,069 | +€13,150 | +190% |
| Amounts payable | 17/49 | €11,305 | €20,902 | +€9,597 | +84.9% |
| Amounts payable within one year | 42/48 | €11,305 | €20,902 | +€9,597 | +84.9% |
| Trade debts | 44 | €1,280 | €11 | -€1,269 | -99.2% |
| Suppliers | 440/4 | €1,280 | €11 | -€1,269 | -99.2% |
| Taxes, remuneration and social security | 45 | €8,603 | €10,734 | +€2,131 | +24.8% |
| Taxes | 450/3 | €3,025 | €3,449 | +€425 | +14.0% |
| Remuneration and social security | 454/9 | €5,578 | €7,285 | +€1,706 | +30.6% |
| Other amounts payable | 47/48 | €1,422 | €10,157 | +€8,735 | +614% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,942 | €2,177 | -€2,765 | -55.9% |
| Other operating charges | 640/8 | €780 | €4,490 | +€3,710 | +476% |
| Gross operating margin | 9900 | €4,603 | €23,214 | +€18,612 | +404% |
| Operating profit (loss) | 9901 | -€1,119 | €16,547 | +€17,666 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €460 | €110 | -€350 | -76.0% |
| Recurring financial charges | 65 | €460 | €110 | -€350 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,580 | €16,437 | +€18,017 | |
| Income taxes | 67/77 | €162 | €3,287 | +€3,126 | +1,931% |
| Profit (loss) for the period | 9904 | -€1,741 | €13,150 | +€14,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,741 | €13,150 | +€14,891 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.