HAUTE 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.
HAUTE UNIQUE
Largest movements
- Receivables within one year +€18,049
up €18,049 (+2749.7%), from €656 to €18,706
- Tangible fixed assets -€3,342
down €3,342 (-24.3%), from €13,729 to €10,386
of which Furniture and vehicles: -€2,762
- Cash -€915
down €915 (-13.7%), from €6,660 to €5,745
mainly Receivables within one year (-€18,049) and Debts after one year (-€3,750)
- Deferred charges and accrued income +€411
new in 2025: €411
- Trade debts +€13,653
up €13,653 (+164.9%), from €8,281 to €21,934
- Profit (loss) carried forward +€4,265
up €4,265 (+14.7%), from -€28,934 to -€24,670
- Short-term financial debts +€3,760
new in 2025: €3,760
- Debts after one year -€3,750
down €3,750 (-24.0%), from €15,625 to €11,875
- Current portion of long-term debt -€3,070
down €3,070 (-45.0%), from €6,820 to €3,750
- Gross operating margin -€5,217
down €5,217 (-33.7%), from €15,460 to €10,243
- Financial charges -€2,042
down €2,042 (-77.5%), from €2,634 to €592
- Financial income +€421
up €421 (+2107050.0%), from €0 to €421
- Other operating charges +€353
up €353 (+17.8%), from €1,982 to €2,335
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 | €21,045 | €35,249 | +€14,204 | +67.5% |
| Fixed assets | 21/28 | €13,729 | €10,386 | -€3,342 | -24.3% |
| Tangible fixed assets | 22/27 | €13,729 | €10,386 | -€3,342 | -24.3% |
| Land and buildings | 22 | €2,322 | €1,741 | -€580 | -25.0% |
| Furniture and vehicles | 24 | €11,407 | €8,645 | -€2,762 | -24.2% |
| Current assets | 29/58 | €7,316 | €24,863 | +€17,546 | +239.8% |
| Amounts receivable within one year | 40/41 | €656 | €18,706 | +€18,049 | +2749.7% |
| Other amounts receivable | 41 | €656 | €18,706 | +€18,049 | +2749.7% |
| Cash at bank and in hand | 54/58 | €6,660 | €5,745 | -€915 | -13.7% |
| Deferred charges and accrued income | 490/1 | - | €411 | +€411 | |
| Total equity and liabilities | 10/49 | €21,045 | €35,249 | +€14,204 | +67.5% |
| Equity | 10/15 | -€10,334 | -€6,070 | +€4,265 | +41.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,934 | -€24,670 | +€4,265 | +14.7% |
| Amounts payable | 17/49 | €31,380 | €41,319 | +€9,939 | +31.7% |
| Amounts payable after more than one year | 17 | €15,625 | €11,875 | -€3,750 | -24.0% |
| Financial debts | 170/4 | €15,625 | €11,875 | -€3,750 | -24.0% |
| Amounts payable within one year | 42/48 | €15,361 | €29,444 | +€14,083 | +91.7% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €3,750 | -€3,070 | -45.0% |
| Financial debts | 43 | - | €3,760 | +€3,760 | |
| Credit institutions | 430/8 | - | €3,760 | +€3,760 | |
| Trade debts | 44 | €8,281 | €21,934 | +€13,653 | +164.9% |
| Suppliers | 440/4 | €8,281 | €21,934 | +€13,653 | +164.9% |
| Taxes, remuneration and social security | 45 | €134 | - | -€134 | |
| Taxes | 450/3 | €134 | - | -€134 | |
| Other amounts payable | 47/48 | €125 | - | -€125 | |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,342 | €3,342 | = | 0.0% |
| Other operating charges | 640/8 | €1,982 | €2,335 | +€353 | +17.8% |
| Gross operating margin | 9900 | €15,460 | €10,243 | -€5,217 | -33.7% |
| Operating profit (loss) | 9901 | €10,135 | €4,565 | -€5,570 | -55.0% |
| Financial income | 75/76B | €0 | €421 | +€421 | +2107050.0% |
| Recurring financial income | 75 | €0 | €421 | +€421 | +2107050.0% |
| Financial charges | 65/66B | €2,634 | €592 | -€2,042 | -77.5% |
| Recurring financial charges | 65 | €2,634 | €592 | -€2,042 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €7,502 | €4,395 | -€3,107 | -41.4% |
| Income taxes | 67/77 | €134 | €130 | -€4 | -3.0% |
| Profit (loss) for the period | 9904 | €7,368 | €4,265 | -€3,103 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,368 | €4,265 | -€3,103 | -42.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.