UNIVERSIMA: 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.
What changed
UNIVERSIMA
NACE 82.920, Office administrative, office support and other business support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,403
2024 · €353,704-€335,301
Equity
€1.9m
2024 · €1.8m+€18,403
Cash
€7,120
2024 · €23,660-€16,540
Balance sheet total
€3.1m
2024 · €3.1m-€16,051
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€81,207
down €81,207 (-16.7%), from €486,344 to €405,138
- Short-term financial debts +€63,361
up €63,361 (+10.7%), from €593,109 to €656,470
Income statement
- Financial income -€320,524
down €320,524 (-89.4%), from €358,460 to €37,936
- Financial charges +€25,160
up €25,160 (+39.9%), from €63,112 to €88,272
- Depreciation -€11,636
down €11,636 (-18.9%), from €61,426 to €49,790
- Taxes -€4,834
down €4,834 (-43.6%), from €11,095 to €6,261
- Gross operating margin -€2,790
down €2,790 (-2.0%), from €138,829 to €136,039
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.
Result 2024
€353,704
Gross operating margin
-€2,790
Depreciation
+€11,636
Other operating charges
-€246
Other operating items
-€3,050
Financial income
-€320,524
Financial charges
-€25,160
Taxes
+€4,834
Result 2025
€18,403
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€62,646
Investment
-€42,339
Financing
-€36,848
Cash 2024
€23,660
From operations (derived)
+€62,646
Net result for the year
+€18,403
Depreciation
+€49,790
Receivables within one year
-€7,571
Deferred charges and accrued income
-€370
Trade debts
-€657
Tax, wage and social debts
+€4,321
Other debts
-€3,831
Accrued charges and deferred income
+€2,560
Investment (derived)
-€42,339
Investment in fixed assets (net)
-€34,259
Current investments
-€8,080
Financing
-€36,848
Debts after one year
-€81,207
Current portion of long-term debt
-€19,003
Short-term financial debts
+€63,361
Cash 2025
€7,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,099,905 | €3,083,854 | -€16,051 | -0.5% |
| Fixed assets | 21/28 | €2,589,044 | €2,573,512 | -€15,532 | -0.6% |
| Tangible fixed assets | 22/27 | €1,371,310 | €1,355,778 | -€15,532 | -1.1% |
| Land and buildings | 22 | €1,345,982 | €1,302,825 | -€43,156 | -3.2% |
| Plant, machinery and equipment | 23 | €2,978 | €1,984 | -€993 | -33.4% |
| Furniture and vehicles | 24 | €22,350 | €50,968 | +€28,618 | +128% |
| Financial fixed assets | 28 | €1,217,734 | €1,217,734 | = | 0.0% |
| Current assets | 29/58 | €510,861 | €510,342 | -€520 | -0.1% |
| Amounts receivable within one year | 40/41 | €8,604 | €16,174 | +€7,571 | +88.0% |
| Other amounts receivable | 41 | €8,604 | €16,174 | +€7,571 | +88.0% |
| Current investments | 50/53 | €456,224 | €464,304 | +€8,080 | +1.8% |
| Cash at bank and in hand | 54/58 | €23,660 | €7,120 | -€16,540 | -69.9% |
| Deferred charges and accrued income | 490/1 | €22,374 | €22,743 | +€370 | +1.7% |
| Total equity and liabilities | 10/49 | €3,099,905 | €3,083,854 | -€16,051 | -0.5% |
| Equity | 10/15 | €1,848,786 | €1,867,190 | +€18,403 | +1.0% |
| Contributions | 10/11 | €675,000 | €675,000 | = | 0.0% |
| Capital | 10 | €675,000 | €675,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Uncalled capital | 101 | €1,325,000 | €1,325,000 | = | 0.0% |
| Reserves | 13 | €1,173,786 | €1,192,190 | +€18,403 | +1.6% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €973,786 | €992,190 | +€18,403 | +1.9% |
| Amounts payable | 17/49 | €1,251,119 | €1,216,664 | -€34,455 | -2.8% |
| Amounts payable after more than one year | 17 | €486,344 | €405,138 | -€81,207 | -16.7% |
| Financial debts | 170/4 | €486,344 | €405,138 | -€81,207 | -16.7% |
| Amounts payable within one year | 42/48 | €738,895 | €783,087 | +€44,192 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €90,190 | €71,187 | -€19,003 | -21.1% |
| Financial debts | 43 | €593,109 | €656,470 | +€63,361 | +10.7% |
| Other loans | 439 | €593,109 | €656,470 | +€63,361 | +10.7% |
| Trade debts | 44 | €10,534 | €9,877 | -€657 | -6.2% |
| Suppliers | 440/4 | €10,534 | €9,877 | -€657 | -6.2% |
| Taxes, remuneration and social security | 45 | €10,804 | €15,125 | +€4,321 | +40.0% |
| Taxes | 450/3 | €10,804 | €15,125 | +€4,321 | +40.0% |
| Other amounts payable | 47/48 | €34,258 | €30,427 | -€3,831 | -11.2% |
| Accrued charges and deferred income | 492/3 | €25,879 | €28,439 | +€2,560 | +9.9% |
| Non-recurring operating income | 76A | - | €456 | +€456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,426 | €49,790 | -€11,636 | -18.9% |
| Other operating charges | 640/8 | €7,951 | €8,197 | +€246 | +3.1% |
| Non-recurring operating charges | 66A | - | €3,050 | +€3,050 | |
| Gross operating margin | 9900 | €138,829 | €136,039 | -€2,790 | -2.0% |
| Operating profit (loss) | 9901 | €69,451 | €75,001 | +€5,549 | +8.0% |
| Financial income | 75/76B | €358,460 | €37,936 | -€320,524 | -89.4% |
| Recurring financial income | 75 | €358,460 | €37,936 | -€320,524 | -89.4% |
| Financial charges | 65/66B | €63,112 | €88,272 | +€25,160 | +39.9% |
| Recurring financial charges | 65 | €63,112 | €88,272 | +€25,160 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €364,799 | €24,664 | -€340,135 | -93.2% |
| Income taxes | 67/77 | €11,095 | €6,261 | -€4,834 | -43.6% |
| Profit (loss) for the period | 9904 | €353,704 | €18,403 | -€335,301 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €353,704 | €18,403 | -€335,301 | -94.8% |
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 14 October 2026 via checked.be.