STUDIO UNIK: 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.
STUDIO UNIK
Largest movements
- Cash +€15,799
up €15,799 (+1940.9%), from €814 to €16,613
mainly Net result for the year (+€16,055) and Tax, wage and social debts (+€13,969)
- Deferred charges and accrued income -€10,875
no longer reported in 2025 (was €10,875)
- Receivables within one year +€3,267
up €3,267 (+25.7%), from €12,705 to €15,972
- Tax, wage and social debts +€13,969
up €13,969 (+253.7%), from €5,506 to €19,475
- Profit (loss) carried forward +€8,661
up €8,661 (+117.1%), from €7,394 to €16,055
- Debts after one year -€7,760
down €7,760 (-13.2%), from €58,984 to €51,224
- Trade debts -€7,752
down €7,752 (-69.5%), from €11,159 to €3,407
- Other debts +€3,908
up €3,908 (+882.2%), from €443 to €4,351
- Gross operating margin +€29,267
up €29,267 (+356.3%), from €8,215 to €37,482
- Depreciation +€12,182
up €12,182 (+706.6%), from €1,724 to €13,906
- Taxes +€3,585
up €3,585 (+166.1%), from €2,158 to €5,743
- Financial charges -€2,576
down €2,576 (-65.1%), from €3,954 to €1,378
of which Financial charges: -€2,234
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 | €93,720 | €102,271 | +€8,551 | +9.1% |
| Fixed assets | 21/28 | €69,326 | €69,686 | +€360 | +0.5% |
| Tangible fixed assets | 22/27 | €69,326 | €69,686 | +€360 | +0.5% |
| Land and buildings | 22 | - | €43,111 | +€43,111 | |
| Plant, machinery and equipment | 23 | €5,735 | €4,587 | -€1,148 | -20.0% |
| Furniture and vehicles | 24 | €15,279 | €21,988 | +€6,709 | +43.9% |
| Other tangible fixed assets | 26 | €48,312 | - | -€48,312 | |
| Current assets | 29/58 | €24,394 | €32,585 | +€8,191 | +33.6% |
| Amounts receivable within one year | 40/41 | €12,705 | €15,972 | +€3,267 | +25.7% |
| Trade receivables | 40 | €12,705 | €15,972 | +€3,267 | +25.7% |
| Cash at bank and in hand | 54/58 | €814 | €16,613 | +€15,799 | +1940.9% |
| Deferred charges and accrued income | 490/1 | €10,875 | - | -€10,875 | |
| Total equity and liabilities | 10/49 | €93,720 | €102,271 | +€8,551 | +9.1% |
| Equity | 10/15 | €9,894 | €16,055 | +€6,161 | +62.3% |
| Contributions | 10/11 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €7,394 | €16,055 | +€8,661 | +117.1% |
| Amounts payable | 17/49 | €83,826 | €86,216 | +€2,390 | +2.9% |
| Amounts payable after more than one year | 17 | €58,984 | €51,224 | -€7,760 | -13.2% |
| Financial debts | 170/4 | €58,984 | €51,224 | -€7,760 | -13.2% |
| Amounts payable within one year | 42/48 | €24,592 | €34,992 | +€10,400 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €7,484 | €7,759 | +€275 | +3.7% |
| Trade debts | 44 | €11,159 | €3,407 | -€7,752 | -69.5% |
| Suppliers | 440/4 | €11,159 | €3,407 | -€7,752 | -69.5% |
| Taxes, remuneration and social security | 45 | €5,506 | €19,475 | +€13,969 | +253.7% |
| Taxes | 450/3 | €5,506 | €19,475 | +€13,969 | +253.7% |
| Other amounts payable | 47/48 | €443 | €4,351 | +€3,908 | +882.2% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €13,906 | +€12,182 | +706.6% |
| Other operating charges | 640/8 | €389 | €400 | +€11 | +2.8% |
| Gross operating margin | 9900 | €8,215 | €37,482 | +€29,267 | +356.3% |
| Operating profit (loss) | 9901 | €6,102 | €23,176 | +€17,074 | +279.8% |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Non-recurring financial income | 76B | €252 | - | -€252 | |
| Financial charges | 65/66B | €3,954 | €1,378 | -€2,576 | -65.1% |
| Recurring financial charges | 65 | €3,612 | €1,378 | -€2,234 | -61.8% |
| Non-recurring financial charges | 66B | €342 | - | -€342 | |
| Profit (loss) for the period before taxes | 9903 | €2,400 | €21,798 | +€19,398 | +808.3% |
| Income taxes | 67/77 | €2,158 | €5,743 | +€3,585 | +166.1% |
| Profit (loss) for the period | 9904 | €242 | €16,055 | +€15,813 | +6534.3% |
| Profit (loss) for the period to be appropriated | 9905 | €242 | €16,055 | +€15,813 | +6534.3% |
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 12 October 2026 via checked.be.