L&C UNI: 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.
L&C UNI
Largest movements
- Cash +€8,729
new in 2025: €8,729
mainly Other debts (+€8,083) and Depreciation (+€5,940)
- Tangible fixed assets -€5,940
no longer reported in 2025 (was €5,940)
- Other debts +€8,083
up €8,083 (+10.7%), from €75,347 to €83,430
- Current portion of long-term debt -€5,970
no longer reported in 2025 (was €5,970)
- Profit (loss) carried forward +€1,478
up €1,478 (+6.4%), from -€23,140 to -€21,662
- Depreciation -€11,046
down €11,046 (-65.0%), from €16,986 to €5,940
- Gross operating margin +€6,552
up €6,552 (+495%), from €1,323 to €7,875
- Purchases and services -€717
no longer reported in 2025 (was €717)
- Other operating charges -€669
down €669 (-68.2%), from €980 to €311
- Financial charges -€123
down €123 (-45.9%), from €269 to €146
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 | €111,025 | €113,813 | +€2,788 | +2.5% |
| Fixed assets | 21/28 | €105,965 | €100,025 | -€5,940 | -5.6% |
| Tangible fixed assets | 22/27 | €5,940 | - | -€5,940 | |
| Furniture and vehicles | 24 | €5,940 | - | -€5,940 | |
| Financial fixed assets | 28 | €100,025 | €100,025 | = | 0.0% |
| Current assets | 29/58 | €5,060 | €13,788 | +€8,729 | +173% |
| Amounts receivable within one year | 40/41 | €5,060 | €5,060 | = | 0.0% |
| Other amounts receivable | 41 | €5,060 | €5,060 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €8,729 | +€8,729 | |
| Total equity and liabilities | 10/49 | €111,025 | €113,813 | +€2,788 | +2.5% |
| Equity | 10/15 | €28,905 | €30,383 | +€1,478 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,446 | €33,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €33,446 | €31,586 | -€1,860 | -5.6% |
| Profit (loss) carried forward | 14 | -€23,140 | -€21,662 | +€1,478 | +6.4% |
| Amounts payable | 17/49 | €82,120 | €83,430 | +€1,310 | +1.6% |
| Amounts payable within one year | 42/48 | €82,120 | €83,430 | +€1,310 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €5,970 | - | -€5,970 | |
| Financial debts | 43 | €13 | - | -€13 | |
| Other loans | 439 | €13 | - | -€13 | |
| Trade debts | 44 | €790 | - | -€790 | |
| Suppliers | 440/4 | €790 | - | -€790 | |
| Other amounts payable | 47/48 | €75,347 | €83,430 | +€8,083 | +10.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €717 | - | -€717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,986 | €5,940 | -€11,046 | -65.0% |
| Other operating charges | 640/8 | €980 | €311 | -€669 | -68.2% |
| Gross operating margin | 9900 | €1,323 | €7,875 | +€6,552 | +495% |
| Operating profit (loss) | 9901 | -€16,643 | €1,623 | +€18,266 | |
| Financial charges | 65/66B | €269 | €146 | -€123 | -45.9% |
| Recurring financial charges | 65 | €269 | €146 | -€123 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,912 | €1,478 | +€18,390 | |
| Profit (loss) for the period | 9904 | -€16,912 | €1,478 | +€18,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,912 | €1,478 | +€18,390 |
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 15 October 2026 via checked.be.