UNA LEVA: 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.
UNA LEVA
Largest movements
- Receivables within one year +€50,693
up €50,693 (+123%), from €41,188 to €91,881
of which Other amounts receivable: +€48,878
- Cash +€20,044
up €20,044 (+8.2%), from €243,538 to €263,582
mainly Net result for the year (+€72,357) and Tax, wage and social debts (+€23,679)
- Receivables after one year -€18,523
down €18,523 (-7.9%), from €233,523 to €215,000
- Reserves +€29,285
up €29,285 (+6.2%), from €471,737 to €501,022
- Tax, wage and social debts +€23,679
up €23,679 (+97.6%), from €24,271 to €47,950
- Turnover -€194,712
no longer reported in 2025 (was €194,712)
- Gross operating margin -€26,063
down €26,063 (-19.9%), from €130,699 to €104,636
- Taxes -€7,465
down €7,465 (-19.8%), from €37,638 to €30,173
- Financial charges +€3,654
up €3,654 (+318%), from €1,149 to €4,803
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 | €527,099 | €576,709 | +€49,610 | +9.4% |
| Fixed assets | 21/28 | €8,850 | €6,054 | -€2,796 | -31.6% |
| Tangible fixed assets | 22/27 | €8,850 | €6,054 | -€2,796 | -31.6% |
| Plant, machinery and equipment | 23 | €8,611 | €5,381 | -€3,230 | -37.5% |
| Furniture and vehicles | 24 | €239 | €673 | +€434 | +182% |
| Current assets | 29/58 | €518,249 | €570,655 | +€52,406 | +10.1% |
| Amounts receivable after more than one year | 29 | €233,523 | €215,000 | -€18,523 | -7.9% |
| Other amounts receivable | 291 | €233,523 | €215,000 | -€18,523 | -7.9% |
| Amounts receivable within one year | 40/41 | €41,188 | €91,881 | +€50,693 | +123% |
| Trade receivables | 40 | €25,063 | €26,878 | +€1,815 | +7.2% |
| Other amounts receivable | 41 | €16,125 | €65,003 | +€48,878 | +303% |
| Cash at bank and in hand | 54/58 | €243,538 | €263,582 | +€20,044 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €527,099 | €576,709 | +€49,610 | +9.4% |
| Equity | 10/15 | €487,147 | €516,432 | +€29,285 | +6.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €471,737 | €501,022 | +€29,285 | +6.2% |
| Distributable reserves | 133 | €471,737 | €501,022 | +€29,285 | +6.2% |
| Profit (loss) carried forward | 14 | €8,410 | €8,410 | +€0 | 0.0% |
| Amounts payable | 17/49 | €39,952 | €60,277 | +€20,325 | +50.9% |
| Amounts payable within one year | 42/48 | €39,952 | €60,277 | +€20,325 | +50.9% |
| Financial debts | 43 | - | €123 | +€123 | |
| Credit institutions | 430/8 | - | €123 | +€123 | |
| Trade debts | 44 | €15,681 | €12,204 | -€3,477 | -22.2% |
| Suppliers | 440/4 | €15,681 | €12,204 | -€3,477 | -22.2% |
| Taxes, remuneration and social security | 45 | €24,271 | €47,950 | +€23,679 | +97.6% |
| Taxes | 450/3 | €24,271 | €47,950 | +€23,679 | +97.6% |
| Turnover | 70 | €194,712 | - | -€194,712 | |
| Non-recurring operating income | 76A | €13,663 | - | -€13,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €2,796 | +€973 | +53.3% |
| Other operating charges | 640/8 | €840 | €1,748 | +€908 | +108% |
| Gross operating margin | 9900 | €130,699 | €104,636 | -€26,063 | -19.9% |
| Operating profit (loss) | 9901 | €128,036 | €100,092 | -€27,944 | -21.8% |
| Financial income | 75/76B | €6,481 | €7,242 | +€761 | +11.7% |
| Recurring financial income | 75 | €5,505 | €7,242 | +€1,737 | +31.5% |
| Non-recurring financial income | 76B | €976 | - | -€976 | |
| Financial charges | 65/66B | €1,149 | €4,803 | +€3,654 | +318% |
| Recurring financial charges | 65 | €1,149 | €4,803 | +€3,654 | +318% |
| Profit (loss) for the period before taxes | 9903 | €133,368 | €102,530 | -€30,838 | -23.1% |
| Income taxes | 67/77 | €37,638 | €30,173 | -€7,465 | -19.8% |
| Profit (loss) for the period | 9904 | €95,730 | €72,357 | -€23,373 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,730 | €72,357 | -€23,373 | -24.4% |
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 25 October 2026 via checked.be.