UNA: 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.
UNA
Largest movements
- Receivables within one year -€73,118
down €73,118 (-64.2%), from €113,826 to €40,708
of which Trade receivables: -€67,820
- Receivables after one year +€39,278
new in 2025: €39,278
- Cash +€26,243
up €26,243 (+12.2%), from €214,586 to €240,828
- Tangible fixed assets +€7,708
up €7,708 (+59.6%), from €12,923 to €20,631
of which Furniture and vehicles: +€15,274
- Deferred charges and accrued income +€6,214
up €6,214 (+116.5%), from €5,333 to €11,547
- Trade debts -€47,382
down €47,382 (-92.6%), from €51,154 to €3,771
- Reserves +€39,900
up €39,900 (+14.4%), from €277,797 to €317,697
of which Distributable reserves: +€39,900
- Tax, wage and social debts +€12,453
up €12,453 (+219.3%), from €5,679 to €18,133
of which Taxes: +€8,357
- Gross operating margin +€9,883
up €9,883 (+29.5%), from €33,455 to €43,338
- Depreciation +€7,717
up €7,717 (+212.6%), from €3,631 to €11,348
- Staff costs +€3,309
up €3,309 (+61.0%), from €5,421 to €8,730
- Financial charges +€3,256
up €3,256 (+886.0%), from €368 to €3,624
- Financial income +€1,339
up €1,339 (+850.2%), from €158 to €1,497
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,628 | €363,192 | +€7,564 | +2.1% |
| Fixed assets | 21/28 | €21,883 | €30,831 | +€8,948 | +40.9% |
| Tangible fixed assets | 22/27 | €12,923 | €20,631 | +€7,708 | +59.6% |
| Plant, machinery and equipment | 23 | €12,923 | €5,356 | -€7,566 | -58.6% |
| Furniture and vehicles | 24 | - | €15,274 | +€15,274 | |
| Financial fixed assets | 28 | €8,960 | €10,200 | +€1,240 | +13.8% |
| Current assets | 29/58 | €333,745 | €332,361 | -€1,384 | -0.4% |
| Amounts receivable after more than one year | 29 | - | €39,278 | +€39,278 | |
| Other amounts receivable | 291 | - | €39,278 | +€39,278 | |
| Amounts receivable within one year | 40/41 | €113,826 | €40,708 | -€73,118 | -64.2% |
| Trade receivables | 40 | €106,760 | €38,940 | -€67,820 | -63.5% |
| Other amounts receivable | 41 | €7,067 | €1,769 | -€5,298 | -75.0% |
| Cash at bank and in hand | 54/58 | €214,586 | €240,828 | +€26,243 | +12.2% |
| Deferred charges and accrued income | 490/1 | €5,333 | €11,547 | +€6,214 | +116.5% |
| Total equity and liabilities | 10/49 | €355,628 | €363,192 | +€7,564 | +2.1% |
| Equity | 10/15 | €297,797 | €337,876 | +€40,080 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €277,797 | €317,697 | +€39,900 | +14.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €275,797 | €315,697 | +€39,900 | +14.5% |
| Profit (loss) carried forward | 14 | - | €180 | +€180 | |
| Amounts payable | 17/49 | €57,831 | €25,316 | -€32,515 | -56.2% |
| Amounts payable within one year | 42/48 | €57,831 | €25,316 | -€32,515 | -56.2% |
| Trade debts | 44 | €51,154 | €3,771 | -€47,382 | -92.6% |
| Suppliers | 440/4 | €51,154 | €3,771 | -€47,382 | -92.6% |
| Taxes, remuneration and social security | 45 | €5,679 | €18,133 | +€12,453 | +219.3% |
| Taxes | 450/3 | €3,000 | €11,358 | +€8,357 | +278.5% |
| Remuneration and social security | 454/9 | €2,679 | €6,775 | +€4,096 | +152.9% |
| Other amounts payable | 47/48 | €998 | €3,412 | +€2,414 | +241.8% |
| Non-recurring operating income | 76A | €668 | - | -€668 | |
| Remuneration, social security and pensions | 62 | €5,421 | €8,730 | +€3,309 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,631 | €11,348 | +€7,717 | +212.6% |
| Other operating charges | 640/8 | €1,152 | €2,372 | +€1,221 | +106.0% |
| Gross operating margin | 9900 | €33,455 | €43,338 | +€9,883 | +29.5% |
| Operating profit (loss) | 9901 | €23,251 | €20,887 | -€2,364 | -10.2% |
| Financial income | 75/76B | €158 | €1,497 | +€1,339 | +850.2% |
| Recurring financial income | 75 | €158 | €1,497 | +€1,339 | +850.2% |
| Financial charges | 65/66B | €368 | €3,624 | +€3,256 | +886.0% |
| Recurring financial charges | 65 | €368 | €3,624 | +€3,256 | +886.0% |
| Profit (loss) for the period before taxes | 9903 | €23,041 | €18,760 | -€4,281 | -18.6% |
| Income taxes | 67/77 | €9,215 | €8,681 | -€534 | -5.8% |
| Profit (loss) for the period | 9904 | €13,826 | €10,079 | -€3,747 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,826 | €10,079 | -€3,747 | -27.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.