Be Unique
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 31-03-2026 PDF all 5 filings
Turnover
≈ €150,000
Estimated: probably between €120,000 and €190,000
Total assets
€167,627▲ 62.8%
2024 · €102,941
Net result
€39,679▲ 184%
2024 · €13,950
Working capital
€5,596▼ 61.8%
2024 · €14,667
Multi-year overview
2021 to 2025, 5 financial yearsOperating result
€55,958
▲ 144%
2025
20212025
Net result
€39,679
▲ 184%
2025
highest quarter of the sector
20212025
Equity
€40,097
=
2025
middle half of the sector
20212025
Total assets
€167,627
▲ 62.8%
2025
middle half of the sector
20212025
Debt
€127,530
▲ 103%
2025
20212025
Working capital
€5,596
▼ 61.8%
2025
middle half of the sector
20212025
Solvency
23.9%
▼ 15.0pp
2025
middle half of the sector
20212025
Current ratio
1.06
▼ 0.20
2025
middle half of the sector
20212025
Return on assets (ROA)
23.7%
▲ 10.1pp
2025
highest quarter of the sector
20212025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20212022202320242025
Operating result€15,391-€12,210▼ 20.7%€35,254▲ 189%€22,924▼ 35.0%€55,958▲ 144%
Net result€10,812within the sector's middle half-€9,435within the sector's middle half▼ 12.7%€26,944above the sector's middle half▲ 186%€13,950within the sector's middle half▼ 48.2%€39,679above the sector's middle half▲ 184%
Equity€18,312within the sector's middle half-€26,147within the sector's middle half▲ 42.8%€53,091within the sector's middle half▲ 103%€40,097within the sector's middle half▼ 24.5%€40,097within the sector's middle half=
Total assets€86,086within the sector's middle half-€89,626within the sector's middle half▲ 4.1%€104,964within the sector's middle half▲ 17.1%€102,941within the sector's middle half▼ 1.9%€167,627within the sector's middle half▲ 62.8%
Debt€67,774-€63,478▼ 6.3%€51,873▼ 18.3%€62,844▲ 21.1%€127,530▲ 103%
Working capital€306within the sector's middle half-€4,086within the sector's middle half▲ 13×€31,098above the sector's middle half▲ 661%€14,667within the sector's middle half▼ 52.8%€5,596within the sector's middle half▼ 61.8%
Solvency21.3%within the sector's middle half-29.2%within the sector's middle half▲ 7.9pp50.6%within the sector's middle half▲ 21.4pp39.0%within the sector's middle half▼ 11.6pp23.9%within the sector's middle half▼ 15.0pp
Current ratio1.01within the sector's middle half-1.10within the sector's middle half▲ 0.091.87within the sector's middle half▲ 0.771.26within the sector's middle half▼ 0.621.06within the sector's middle half▼ 0.20
Return on assets (ROA)12.6%within the sector's middle half-10.5%within the sector's middle half▼ 2.0pp25.7%above the sector's middle half▲ 15.1pp13.6%within the sector's middle half▼ 12.1pp23.7%above the sector's middle half▲ 10.1pp
above
within
below
The sector band is the middle half of the companies in Personal service activities (NACE 96). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 144% higher than in 2024 and the highest since 2021. It is a recovery after the fall in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €167,627
Fixed assets
€60,378 ▲ 93.5%
Current assets
€107,249 ▲ 49.5%
Equity and liabilities €167,627
Equity
€40,097 =
Debt
€127,530 ▲ 103%
Debt's share of the balance-sheet total rises from 61.0% to 76.1%. Debt is higher.
Key figures and ratios
EBITDA
€65,607▲
2024 · €31,651
Cash flow
€49,328▲
2024 · €22,676
Quick ratio
0.74▼
2024 · 1.11
Debt to equity
3.18▲
2024 · 1.57
ROE
99.0%▲
2024 · 34.8%
Interest coverage
20.72▲
2024 · 9.87
Debt ≤ 1 year
€101,653▲
2024 · €57,071
Debt > 1 year
€25,877
Income taxes
€13,187▲
2024 · €5,851
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 30-09-2021 | 30-09-2022 | 30-09-2023 | 30-09-2024 | 30-09-2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €56,403 | €4,842 | €785 | €1,721 | €38,824 |
| Depreciation and write-downs of the year | €7,902 | €7,816 | €8,104 | €8,726 | €9,649 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,902 | €7,816 | €8,104 | €8,726 | €9,649 | ▲ 10.6% |
| Other operating charges640/8 | €217 | €354 | €391 | €781 | €796 | ▲ 2.0% |
| Gross operating margin9900 | €23,510 | €20,380 | €43,748 | €32,431 | €66,403 | ▲ 105% |
| Operating profit (loss)9901 | €15,391 | €12,210 | €35,254 | €22,924 | €55,958 | ▲ 144% |
| Financial income75/76B | €150 | €1,011 | €453 | €83 | €74 | ▼ 10.6% |
| Recurring financial income75 | €150 | €1,011 | €453 | €83 | €74 | ▼ 10.6% |
| Financial charges65/66B | €3,648 | €2,005 | €1,401 | €3,207 | €3,166 | ▼ 1.3% |
| Recurring financial charges65 | €3,648 | €2,005 | €1,401 | €3,207 | €3,166 | ▼ 1.3% |
| Profit (loss) for the period before taxes9903 | €11,893 | €11,216 | €34,307 | €19,801 | €52,866 | ▲ 167% |
| Income taxes67/77 | €1,081 | €1,781 | €7,363 | €5,851 | €13,187 | ▲ 125% |
| Profit (loss) for the period9904 | €10,812 | €9,435 | €26,944 | €13,950 | €39,679 | ▲ 184% |
| Profit (loss) for the period to be appropriated9905 | €10,812 | €9,435 | €26,944 | €13,950 | €39,679 | ▲ 184% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €86,086 | €89,626 | €104,964 | €102,941 | €167,627 | ▲ 62.8% |
| Fixed assets21/28 | €48,501 | €45,526 | €38,208 | €31,203 | €60,378 | ▲ 93.5% |
| Tangible fixed assets22/27 | €48,501 | €45,526 | €38,208 | €31,203 | €60,378 | ▲ 93.5% |
| Land and buildings22 | €44,959 | €38,714 | €32,469 | €26,224 | €55,516 | ▲ 112% |
| Plant, machinery and equipment23 | €720 | €3,266 | €3,174 | €2,202 | €3,557 | ▲ 61.5% |
| Furniture and vehicles24 | €2,822 | €3,546 | €2,565 | €2,777 | €1,305 | ▼ 53.0% |
| Current assets29/58 | €37,585 | €44,099 | €66,756 | €71,738 | €107,249 | ▲ 49.5% |
| Stocks and contracts in progress3 | €20,690 | €39,598 | €17,754 | €8,548 | €32,487 | ▲ 280% |
| Stocks30/36 | €20,690 | €39,598 | €17,754 | €8,548 | €32,487 | ▲ 280% |
| Amounts receivable within one year40/41 | - | €1,952 | €5,099 | €5,211 | €4,736 | ▼ 9.1% |
| Trade receivables40 | - | €1,233 | €2,459 | €1,054 | - | - |
| Other amounts receivable41 | - | €719 | €2,641 | €4,156 | €4,736 | ▲ 13.9% |
| Cash at bank and in hand54/58 | €13,384 | €2,050 | €43,361 | €57,280 | €69,185 | ▲ 20.8% |
| Deferred charges and accrued income490/1 | €3,511 | €499 | €542 | €700 | €841 | ▲ 20.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €86,086 | €89,626 | €104,964 | €102,941 | €167,627 | ▲ 62.8% |
| Equity10/15 | €18,312 | €26,147 | €53,091 | €40,097 | €40,097 | = |
| Contributions10/11 | €7,500 | €7,500 | €7,500 | €7,500 | €7,500 | = |
| Reserves13 | €10,812 | €18,647 | €18,647 | €32,597 | €32,597 | = |
| Distributable reserves133 | €10,812 | €18,647 | €18,647 | €32,597 | €32,597 | = |
| Profit (loss) carried forward14 | - | - | €26,944 | - | - | - |
| Amounts payable17/49 | €67,774 | €63,478 | €51,873 | €62,844 | €127,530 | ▲ 103% |
| Amounts payable after more than one year17 | €27,994 | €20,965 | €13,715 | - | €25,877 | - |
| Financial debts170/4 | €27,994 | €20,965 | €13,715 | - | €25,877 | - |
| Amounts payable within one year42/48 | €37,280 | €40,014 | €35,658 | €57,071 | €101,653 | ▲ 78.1% |
| Current portion of amounts payable after more than one year42 | €8,498 | €7,029 | €7,250 | €6,215 | €6,201 | ▼ 0.2% |
| Trade debts44 | €6,394 | €10,937 | €14,575 | €13,322 | €17,903 | ▲ 34.4% |
| Suppliers440/4 | €6,394 | €10,937 | €14,575 | €13,322 | €17,903 | ▲ 34.4% |
| Taxes, remuneration and social security45 | €14,334 | €12,096 | €6,629 | €6,126 | €8,043 | ▲ 31.3% |
| Taxes450/3 | €7,053 | €1,596 | €3,603 | €3,070 | €4,686 | ▲ 52.6% |
| Remuneration and social security454/9 | €7,281 | €10,500 | €3,026 | €3,056 | €3,358 | ▲ 9.9% |
| Other amounts payable47/48 | €8,053 | €9,951 | €7,204 | €31,408 | €69,505 | ▲ 121% |
| Accrued charges and deferred income492/3 | €2,500 | €2,500 | €2,500 | €5,773 | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €10,812 | €9,435 | €26,944 | €13,950 | €39,679 | ▲ 184% |
| + Depreciation and write-downs630 | €7,902 | €7,816 | €8,104 | €8,726 | €9,649 | ▲ 10.6% |
| Operating cash flow (approximation) | €18,715 | €17,251 | €35,047 | €22,676 | €49,328 | ▲ 118% |
| Investment in fixed assets (approximation) | - | -€4,842 | -€785 | -€1,721 | -€38,824 | ▼ 2,155% |
| Change in cash | - | -€11,335 | €41,311 | €13,919 | €11,905 | ▼ 14.5% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 6,713 companies had the same profile as Be Unique has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 5 to 10 years old
- solvency 10 to 30%
- a profit of 5% of the balance sheet or more
95.8%
was still going
2.2%
stopped otherwise
1.8%
went bankrupt
Another 0.2% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of Be Unique itself is lower: 0.3% within 12 months. It rests on far more data about Be Unique than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 6,713 companies, not a prediction for Be Unique. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Filings with the National Bank (5)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | micro format | 31-03-2026 | 2026-00072102 | |
| 30-09-2024 | micro format | 23-04-2025 | 2025-00074326 | |
| 30-09-2023 | micro format | 26-04-2024 | 2024-00074680 | |
| 30-09-2022 | micro format | 31-03-2023 | 2023-00050204 | |
| 30-09-2021 | micro format | 10-05-2022 | 2022-20023711 |