Univestors: 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.
Univestors
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,962
up €4,962 (+7.5%), from €66,050 to €71,012
- Profit (loss) carried forward -€4,296
down €4,296 (-1.3%), from -€328,876 to -€333,172
- Trade debts -€822
down €822 (-67.9%), from €1,210 to €388
- Taxes -€5,030
no longer reported in 2025 (was €5,030)
- Purchases and services -€3,801
down €3,801 (-47.9%), from €7,943 to €4,142
- Gross operating margin +€3,502
up €3,502 (+50.5%), from -€6,928 to -€3,426
- Financial income -€2,000
no longer reported in 2025 (was €2,000)
- Other operating charges +€767
up €767 (+1,743%), from €44 to €811
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 | €70,345 | €70,189 | -€156 | -0.2% |
| Fixed assets | 21/28 | €346 | €346 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €346 | €346 | = | 0.0% |
| Current assets | 29/58 | €69,999 | €69,843 | -€156 | -0.2% |
| Amounts receivable within one year | 40/41 | €69,197 | €69,148 | -€49 | -0.1% |
| Other amounts receivable | 41 | €69,197 | €69,148 | -€49 | -0.1% |
| Current investments | 50/53 | €576 | €576 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €226 | €119 | -€107 | -47.3% |
| Total equity and liabilities | 10/49 | €70,345 | €70,189 | -€156 | -0.2% |
| Equity | 10/15 | -€113,886 | -€118,182 | -€4,296 | -3.8% |
| Contributions | 10/11 | €210,800 | €210,800 | = | 0.0% |
| Capital | 10 | €210,800 | €210,800 | = | 0.0% |
| Issued capital | 100 | €210,800 | €210,800 | = | 0.0% |
| Reserves | 13 | €4,190 | €4,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,190 | €4,190 | = | 0.0% |
| Legal reserve | 130 | - | €4,190 | +€4,190 | |
| Reserves not available under the articles | 1311 | €4,190 | - | -€4,190 | |
| Profit (loss) carried forward | 14 | -€328,876 | -€333,172 | -€4,296 | -1.3% |
| Amounts payable | 17/49 | €184,231 | €188,371 | +€4,140 | +2.2% |
| Amounts payable after more than one year | 17 | €116,960 | €116,960 | = | 0.0% |
| Financial debts | 170/4 | €116,960 | €116,960 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,271 | €71,411 | +€4,140 | +6.2% |
| Financial debts | 43 | €11 | €11 | = | 0.0% |
| Credit institutions | 430/8 | €11 | €11 | = | 0.0% |
| Trade debts | 44 | €1,210 | €388 | -€822 | -67.9% |
| Suppliers | 440/4 | €1,210 | €388 | -€822 | -67.9% |
| Other amounts payable | 47/48 | €66,050 | €71,012 | +€4,962 | +7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,943 | €4,142 | -€3,801 | -47.9% |
| Other operating charges | 640/8 | €44 | €811 | +€767 | +1,743% |
| Gross operating margin | 9900 | -€6,928 | -€3,426 | +€3,502 | +50.5% |
| Operating profit (loss) | 9901 | -€6,972 | -€4,237 | +€2,735 | +39.2% |
| Financial income | 75/76B | €2,000 | - | -€2,000 | |
| Recurring financial income | 75 | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €517 | €59 | -€458 | -88.6% |
| Recurring financial charges | 65 | €517 | €59 | -€458 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,489 | -€4,296 | +€1,193 | +21.7% |
| Income taxes | 67/77 | €5,030 | - | -€5,030 | |
| Profit (loss) for the period | 9904 | -€10,519 | -€4,296 | +€6,223 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,519 | -€4,296 | +€6,223 | +59.2% |
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.