D&A UNO: 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.
D&A UNO
Largest movements
- Receivables within one year +€68,588
up €68,588 (+2528.0%), from €2,713 to €71,301
of which Trade receivables: +€36,465
- Stocks and contracts +€47,135
up €47,135 (+19.3%), from €244,000 to €291,135
- Cash +€16,945
up €16,945 (+88.9%), from €19,058 to €36,003
mainly Trade debts (+€113,581) and Tax, wage and social debts (+€18,967)
- Trade debts +€113,581
up €113,581 (+66.4%), from €171,001 to €284,582
of which Suppliers: +€69,458
- Tax, wage and social debts +€18,967
up €18,967 (+62.3%), from €30,422 to €49,389
of which Taxes: +€18,967
- Profit (loss) carried forward -€6,057
down €6,057 (-11.6%), from -€52,028 to -€58,086
- Gross operating margin -€10,776
down €10,776, from €9,775 to -€1,001
- Financial charges +€6,415
up €6,415, from -€3,425 to €2,991
- Taxes -€3,203
down €3,203 (-100.0%), from €3,203 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,604 | €404,164 | +€127,560 | +46.1% |
| Fixed assets | 21/28 | €7,381 | €5,315 | -€2,066 | -28.0% |
| Tangible fixed assets | 22/27 | €6,968 | €4,902 | -€2,066 | -29.7% |
| Furniture and vehicles | 24 | €6,968 | €4,902 | -€2,066 | -29.7% |
| Financial fixed assets | 28 | €413 | €413 | = | 0.0% |
| Current assets | 29/58 | €269,223 | €398,849 | +€129,626 | +48.1% |
| Stocks and contracts in progress | 3 | €244,000 | €291,135 | +€47,135 | +19.3% |
| Stocks | 30/36 | €244,000 | €291,135 | +€47,135 | +19.3% |
| Amounts receivable within one year | 40/41 | €2,713 | €71,301 | +€68,588 | +2528.0% |
| Trade receivables | 40 | €0 | €36,465 | +€36,465 | |
| Other amounts receivable | 41 | €2,713 | €34,836 | +€32,123 | +1184.0% |
| Cash at bank and in hand | 54/58 | €19,058 | €36,003 | +€16,945 | +88.9% |
| Deferred charges and accrued income | 490/1 | €3,452 | €410 | -€3,042 | -88.1% |
| Total equity and liabilities | 10/49 | €276,604 | €404,164 | +€127,560 | +46.1% |
| Equity | 10/15 | €12,972 | €6,915 | -€6,057 | -46.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,028 | -€58,086 | -€6,057 | -11.6% |
| Amounts payable | 17/49 | €263,633 | €397,250 | +€133,617 | +50.7% |
| Amounts payable within one year | 42/48 | €263,633 | €397,250 | +€133,617 | +50.7% |
| Trade debts | 44 | €171,001 | €284,582 | +€113,581 | +66.4% |
| Suppliers | 440/4 | €171,001 | €240,459 | +€69,458 | +40.6% |
| Bills of exchange payable | 441 | - | €44,123 | +€44,123 | |
| Taxes, remuneration and social security | 45 | €30,422 | €49,389 | +€18,967 | +62.3% |
| Taxes | 450/3 | €30,422 | €49,389 | +€18,967 | +62.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,209 | €63,279 | +€1,070 | +1.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €2,066 | +€0 | 0.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €9,775 | -€1,001 | -€10,776 | |
| Operating profit (loss) | 9901 | €7,709 | -€3,067 | -€10,776 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | -€3,425 | €2,991 | +€6,415 | |
| Recurring financial charges | 65 | -€3,425 | €2,991 | +€6,415 | |
| Profit (loss) for the period before taxes | 9903 | €11,134 | -€6,057 | -€17,191 | |
| Income taxes | 67/77 | €3,203 | €0 | -€3,203 | -100.0% |
| Profit (loss) for the period | 9904 | €7,931 | -€6,057 | -€13,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,931 | -€6,057 | -€13,988 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.