UNIVERSIMMO: 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.
UNIVERSIMMO
Largest movements
- Cash -€23,655
down €23,655 (-34.5%), from €68,565 to €44,911
mainly Tax, wage and social debts (-€25,956) and Trade debts (-€1,285)
- Receivables within one year -€3,742
down €3,742 (-39.9%), from €9,374 to €5,632
of which Trade receivables: -€2,475
- Tax, wage and social debts -€25,956
down €25,956 (-65.2%), from €39,784 to €13,828
- Trade debts -€1,285
down €1,285 (-89.5%), from €1,437 to €151
- Gross operating margin +€76,604
up €76,604 (+97.7%), from -€78,431 to -€1,827
- Other operating charges -€1,985
no longer reported in 2025 (was €1,985)
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.
Cash bridge derived
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 | €103,819 | €76,191 | -€27,628 | -26.6% |
| Fixed assets | 21/28 | €879 | €648 | -€231 | -26.3% |
| Tangible fixed assets | 22/27 | €879 | €648 | -€231 | -26.3% |
| Furniture and vehicles | 24 | €879 | €648 | -€231 | -26.3% |
| Current assets | 29/58 | €102,939 | €75,543 | -€27,396 | -26.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,374 | €5,632 | -€3,742 | -39.9% |
| Trade receivables | 40 | €5,532 | €3,057 | -€2,475 | -44.7% |
| Other amounts receivable | 41 | €3,842 | €2,576 | -€1,267 | -33.0% |
| Cash at bank and in hand | 54/58 | €68,565 | €44,911 | -€23,655 | -34.5% |
| Total equity and liabilities | 10/49 | €103,819 | €76,191 | -€27,628 | -26.6% |
| Equity | 10/15 | €62,206 | €61,767 | -€439 | -0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,206 | €58,767 | -€439 | -0.7% |
| Amounts payable | 17/49 | €41,612 | €14,424 | -€27,188 | -65.3% |
| Amounts payable within one year | 42/48 | €41,612 | €14,424 | -€27,188 | -65.3% |
| Trade debts | 44 | €1,437 | €151 | -€1,285 | -89.5% |
| Suppliers | 440/4 | €1,437 | €151 | -€1,285 | -89.5% |
| Taxes, remuneration and social security | 45 | €39,784 | €13,828 | -€25,956 | -65.2% |
| Taxes | 450/3 | €39,784 | €13,828 | -€25,956 | -65.2% |
| Other amounts payable | 47/48 | €392 | €445 | +€53 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | = | 0.0% |
| Other operating charges | 640/8 | €1,985 | - | -€1,985 | |
| Gross operating margin | 9900 | -€78,431 | -€1,827 | +€76,604 | +97.7% |
| Operating profit (loss) | 9901 | -€80,647 | -€2,058 | +€78,589 | +97.4% |
| Financial income | 75/76B | €1,750 | €2,359 | +€609 | +34.8% |
| Recurring financial income | 75 | €1,750 | €2,359 | +€609 | +34.8% |
| Financial charges | 65/66B | €726 | €740 | +€14 | +1.9% |
| Recurring financial charges | 65 | €726 | €740 | +€14 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€79,624 | -€439 | +€79,185 | +99.4% |
| Profit (loss) for the period | 9904 | -€79,624 | -€439 | +€79,185 | +99.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,624 | -€439 | +€79,185 | +99.4% |
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 11 October 2026 via checked.be.