Be Unique: what changed
Two fiscal 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.
Be Unique
Largest movements
- Tangible fixed assets +€29,175
up €29,175 (+93.5%), from €31,203 to €60,378
of which Land and buildings: +€29,293
- Stocks and contracts +€23,940
up €23,940 (+280.1%), from €8,548 to €32,487
- Cash +€11,905
up €11,905 (+20.8%), from €57,280 to €69,185
mainly Net result for the year (+€39,679) and Other debts (+€38,097)
- Other debts +€38,097
up €38,097 (+121.3%), from €31,408 to €69,505
- Debts after one year +€25,877
new in 2025: €25,877
- Accrued charges and deferred income -€5,773
no longer reported in 2025 (was €5,773)
- Trade debts +€4,581
up €4,581 (+34.4%), from €13,322 to €17,903
- Tax, wage and social debts +€1,918
up €1,918 (+31.3%), from €6,126 to €8,043
of which Taxes: +€1,616
- Gross operating margin +€33,972
up €33,972 (+104.7%), from €32,431 to €66,403
- Taxes +€7,336
up €7,336 (+125.4%), from €5,851 to €13,187
- Depreciation +€923
up €923 (+10.6%), from €8,726 to €9,649
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 | €102,941 | €167,627 | +€64,686 | +62.8% |
| Fixed assets | 21/28 | €31,203 | €60,378 | +€29,175 | +93.5% |
| Tangible fixed assets | 22/27 | €31,203 | €60,378 | +€29,175 | +93.5% |
| Land and buildings | 22 | €26,224 | €55,516 | +€29,293 | +111.7% |
| Plant, machinery and equipment | 23 | €2,202 | €3,557 | +€1,354 | +61.5% |
| Furniture and vehicles | 24 | €2,777 | €1,305 | -€1,472 | -53.0% |
| Current assets | 29/58 | €71,738 | €107,249 | +€35,511 | +49.5% |
| Stocks and contracts in progress | 3 | €8,548 | €32,487 | +€23,940 | +280.1% |
| Stocks | 30/36 | €8,548 | €32,487 | +€23,940 | +280.1% |
| Amounts receivable within one year | 40/41 | €5,211 | €4,736 | -€475 | -9.1% |
| Trade receivables | 40 | €1,054 | - | -€1,054 | |
| Other amounts receivable | 41 | €4,156 | €4,736 | +€579 | +13.9% |
| Cash at bank and in hand | 54/58 | €57,280 | €69,185 | +€11,905 | +20.8% |
| Deferred charges and accrued income | 490/1 | €700 | €841 | +€141 | +20.2% |
| Total equity and liabilities | 10/49 | €102,941 | €167,627 | +€64,686 | +62.8% |
| Equity | 10/15 | €40,097 | €40,097 | = | 0.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €32,597 | €32,597 | = | 0.0% |
| Distributable reserves | 133 | €32,597 | €32,597 | = | 0.0% |
| Amounts payable | 17/49 | €62,844 | €127,530 | +€64,686 | +102.9% |
| Amounts payable after more than one year | 17 | - | €25,877 | +€25,877 | |
| Financial debts | 170/4 | - | €25,877 | +€25,877 | |
| Amounts payable within one year | 42/48 | €57,071 | €101,653 | +€44,582 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €6,215 | €6,201 | -€14 | -0.2% |
| Trade debts | 44 | €13,322 | €17,903 | +€4,581 | +34.4% |
| Suppliers | 440/4 | €13,322 | €17,903 | +€4,581 | +34.4% |
| Taxes, remuneration and social security | 45 | €6,126 | €8,043 | +€1,918 | +31.3% |
| Taxes | 450/3 | €3,070 | €4,686 | +€1,616 | +52.6% |
| Remuneration and social security | 454/9 | €3,056 | €3,358 | +€302 | +9.9% |
| Other amounts payable | 47/48 | €31,408 | €69,505 | +€38,097 | +121.3% |
| Accrued charges and deferred income | 492/3 | €5,773 | - | -€5,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,726 | €9,649 | +€923 | +10.6% |
| Other operating charges | 640/8 | €781 | €796 | +€15 | +2.0% |
| Gross operating margin | 9900 | €32,431 | €66,403 | +€33,972 | +104.7% |
| Operating profit (loss) | 9901 | €22,924 | €55,958 | +€33,033 | +144.1% |
| Financial income | 75/76B | €83 | €74 | -€9 | -10.6% |
| Recurring financial income | 75 | €83 | €74 | -€9 | -10.6% |
| Financial charges | 65/66B | €3,207 | €3,166 | -€41 | -1.3% |
| Recurring financial charges | 65 | €3,207 | €3,166 | -€41 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €19,801 | €52,866 | +€33,066 | +167.0% |
| Income taxes | 67/77 | €5,851 | €13,187 | +€7,336 | +125.4% |
| Profit (loss) for the period | 9904 | €13,950 | €39,679 | +€25,729 | +184.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,950 | €39,679 | +€25,729 | +184.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.