UNIVERSUM DIGITALIS: 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.
UNIVERSUM DIGITALIS
Largest movements
- Tangible fixed assets -€24,673
down €24,673 (-26.2%), from €94,093 to €69,419
of which Furniture and vehicles: -€24,480
- Cash +€20,933
up €20,933 (+67.2%), from €31,148 to €52,081
mainly Depreciation (+€24,673) and Receivables within one year (+€6,450)
- Receivables within one year -€6,450
down €6,450 (-42.0%), from €15,348 to €8,897
of which Trade receivables: -€9,635
- Profit (loss) carried forward -€8,386
down €8,386 (-6.6%), from €127,927 to €119,541
- Gross operating margin -€94,487
down €94,487 (-84.4%), from €111,968 to €17,481
- Taxes -€23,160
down €23,160 (-98.4%), from €23,528 to €368
- Depreciation +€4,442
up €4,442 (+22.0%), from €20,231 to €24,673
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 | €142,989 | €133,006 | -€9,984 | -7.0% |
| Fixed assets | 21/28 | €94,093 | €69,419 | -€24,673 | -26.2% |
| Tangible fixed assets | 22/27 | €94,093 | €69,419 | -€24,673 | -26.2% |
| Plant, machinery and equipment | 23 | €774 | €581 | -€194 | -25.0% |
| Furniture and vehicles | 24 | €93,319 | €68,839 | -€24,480 | -26.2% |
| Current assets | 29/58 | €48,897 | €63,586 | +€14,689 | +30.0% |
| Amounts receivable within one year | 40/41 | €15,348 | €8,897 | -€6,450 | -42.0% |
| Trade receivables | 40 | €10,273 | €639 | -€9,635 | -93.8% |
| Other amounts receivable | 41 | €5,074 | €8,258 | +€3,184 | +62.8% |
| Cash at bank and in hand | 54/58 | €31,148 | €52,081 | +€20,933 | +67.2% |
| Deferred charges and accrued income | 490/1 | €2,401 | €2,608 | +€206 | +8.6% |
| Total equity and liabilities | 10/49 | €142,989 | €133,006 | -€9,984 | -7.0% |
| Equity | 10/15 | €137,423 | €129,037 | -€8,386 | -6.1% |
| Contributions | 10/11 | €6,204 | €6,204 | = | 0.0% |
| Reserves | 13 | €3,292 | €3,292 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,672 | €2,672 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,927 | €119,541 | -€8,386 | -6.6% |
| Amounts payable | 17/49 | €5,566 | €3,969 | -€1,597 | -28.7% |
| Amounts payable within one year | 42/48 | €4,683 | €3,086 | -€1,597 | -34.1% |
| Trade debts | 44 | €1,516 | €218 | -€1,298 | -85.6% |
| Suppliers | 440/4 | €1,516 | €218 | -€1,298 | -85.6% |
| Other amounts payable | 47/48 | €3,167 | €2,868 | -€299 | -9.5% |
| Accrued charges and deferred income | 492/3 | €883 | €883 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,231 | €24,673 | +€4,442 | +22.0% |
| Other operating charges | 640/8 | €555 | €501 | -€54 | -9.7% |
| Gross operating margin | 9900 | €111,968 | €17,481 | -€94,487 | -84.4% |
| Operating profit (loss) | 9901 | €91,182 | -€7,693 | -€98,876 | |
| Financial income | 75/76B | €23 | €20 | -€2 | -9.8% |
| Recurring financial income | 75 | €23 | €20 | -€2 | -9.8% |
| Financial charges | 65/66B | €352 | €345 | -€7 | -1.9% |
| Recurring financial charges | 65 | €352 | €345 | -€7 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €90,853 | -€8,018 | -€98,871 | |
| Income taxes | 67/77 | €23,528 | €368 | -€23,160 | -98.4% |
| Profit (loss) for the period | 9904 | €67,325 | -€8,386 | -€75,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,325 | -€8,386 | -€75,711 |
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 15 October 2026 via checked.be.