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
- Cash +€57,162
up €57,162 (+162.8%), from €35,105 to €92,267
mainly Depreciation (+€47,408) and Receivables within one year (+€38,084)
- Tangible fixed assets -€54,376
down €54,376 (-70.0%), from €77,712 to €23,336
of which Furniture and vehicles: -€54,217
- Receivables within one year -€38,084
down €38,084 (-23.2%), from €164,332 to €126,249
of which Trade receivables: -€44,381
- Other debts -€16,673
down €16,673 (-37.3%), from €44,643 to €27,971
- Reserves +€15,513
up €15,513 (+10.4%), from €149,107 to €164,620
- Short-term financial debts -€12,827
down €12,827 (-74.2%), from €17,281 to €4,454
- Tax, wage and social debts -€11,193
down €11,193 (-31.6%), from €35,424 to €24,231
of which Remuneration and social security: -€8,486
- Trade debts -€5,218
down €5,218 (-25.9%), from €20,140 to €14,922
- Gross operating margin -€172,937
down €172,937 (-51.1%), from €338,426 to €165,489
- Staff costs -€128,269
down €128,269 (-62.4%), from €205,662 to €77,393
- Taxes -€12,809
down €12,809 (-59.5%), from €21,511 to €8,703
- Other operating charges -€11,350
down €11,350 (-67.1%), from €16,921 to €5,570
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 | €277,249 | €241,952 | -€35,298 | -12.7% |
| Fixed assets | 21/28 | €77,812 | €23,436 | -€54,376 | -69.9% |
| Tangible fixed assets | 22/27 | €77,712 | €23,336 | -€54,376 | -70.0% |
| Plant, machinery and equipment | 23 | €159 | - | -€159 | |
| Furniture and vehicles | 24 | €77,553 | €23,336 | -€54,217 | -69.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €199,437 | €218,516 | +€19,079 | +9.6% |
| Amounts receivable within one year | 40/41 | €164,332 | €126,249 | -€38,084 | -23.2% |
| Trade receivables | 40 | €164,332 | €119,951 | -€44,381 | -27.0% |
| Other amounts receivable | 41 | - | €6,297 | +€6,297 | |
| Cash at bank and in hand | 54/58 | €35,105 | €92,267 | +€57,162 | +162.8% |
| Total equity and liabilities | 10/49 | €277,249 | €241,952 | -€35,298 | -12.7% |
| Equity | 10/15 | €155,307 | €170,374 | +€15,067 | +9.7% |
| Contributions | 10/11 | €6,200 | €5,754 | -€446 | -7.2% |
| Reserves | 13 | €149,107 | €164,620 | +€15,513 | +10.4% |
| Distributable reserves | 133 | €149,107 | €164,620 | +€15,513 | +10.4% |
| Amounts payable | 17/49 | €121,942 | €71,578 | -€50,365 | -41.3% |
| Amounts payable after more than one year | 17 | €4,454 | - | -€4,454 | |
| Financial debts | 170/4 | €4,454 | - | -€4,454 | |
| Amounts payable within one year | 42/48 | €117,489 | €71,578 | -€45,911 | -39.1% |
| Financial debts | 43 | €17,281 | €4,454 | -€12,827 | -74.2% |
| Credit institutions | 430/8 | €17,281 | €4,454 | -€12,827 | -74.2% |
| Trade debts | 44 | €20,140 | €14,922 | -€5,218 | -25.9% |
| Suppliers | 440/4 | €20,140 | €14,922 | -€5,218 | -25.9% |
| Taxes, remuneration and social security | 45 | €35,424 | €24,231 | -€11,193 | -31.6% |
| Taxes | 450/3 | €19,754 | €17,047 | -€2,707 | -13.7% |
| Remuneration and social security | 454/9 | €15,670 | €7,184 | -€8,486 | -54.2% |
| Other amounts payable | 47/48 | €44,643 | €27,971 | -€16,673 | -37.3% |
| Non-recurring operating income | 76A | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €205,662 | €77,393 | -€128,269 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,875 | €47,408 | -€2,467 | -4.9% |
| Other operating charges | 640/8 | €16,921 | €5,570 | -€11,350 | -67.1% |
| Non-recurring operating charges | 66A | - | €8,969 | +€8,969 | |
| Gross operating margin | 9900 | €338,426 | €165,489 | -€172,937 | -51.1% |
| Operating profit (loss) | 9901 | €65,969 | €26,149 | -€39,820 | -60.4% |
| Financial income | 75/76B | €156 | €0 | -€155 | -99.7% |
| Recurring financial income | 75 | €156 | €0 | -€155 | -99.7% |
| Financial charges | 65/66B | €3,651 | €1,934 | -€1,717 | -47.0% |
| Recurring financial charges | 65 | €3,651 | €1,934 | -€1,717 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €62,474 | €24,215 | -€38,258 | -61.2% |
| Income taxes | 67/77 | €21,511 | €8,703 | -€12,809 | -59.5% |
| Profit (loss) for the period | 9904 | €40,962 | €15,513 | -€25,450 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,962 | €15,513 | -€25,450 | -62.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.