UNA MATTINA: 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 MATTINA
Largest movements
- Cash +€12,973
up €12,973 (+174%), from €7,439 to €20,413
mainly Other debts (+€42,250) and Net result for the year (+€16,371)
- Receivables within one year +€10,425
up €10,425 (+527%), from €1,977 to €12,402
of which Trade receivables: +€11,006
- Tangible fixed assets -€8,833
down €8,833 (-22.2%), from €39,703 to €30,869
of which Furniture and vehicles: -€7,529
- Other debts +€42,250
up €42,250 (+746%), from €5,663 to €47,913
- Reserves -€29,615
no longer reported in 2025 (was €29,615)
- Tax, wage and social debts +€7,474
up €7,474 (+1,434%), from €521 to €7,995
- Debts after one year -€3,791
no longer reported in 2025 (was €3,791)
- Current portion of long-term debt -€2,739
down €2,739 (-41.9%), from €6,530 to €3,791
- Gross operating margin +€40,750
up €40,750, from -€11,693 to €29,057
- Taxes +€2,544
up €2,544 (+2,289%), from €111 to €2,655
- Depreciation +€861
up €861 (+10.4%), from €8,239 to €9,100
- Financial charges +€380
up €380 (+168%), from €226 to €607
- Other operating charges +€325
new in 2025: €325
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 | €49,119 | €63,684 | +€14,565 | +29.7% |
| Fixed assets | 21/28 | €39,703 | €30,869 | -€8,833 | -22.2% |
| Tangible fixed assets | 22/27 | €39,703 | €30,869 | -€8,833 | -22.2% |
| Furniture and vehicles | 24 | €27,150 | €19,621 | -€7,529 | -27.7% |
| Other tangible fixed assets | 26 | €12,552 | €11,248 | -€1,304 | -10.4% |
| Current assets | 29/58 | €9,416 | €32,814 | +€23,398 | +248% |
| Amounts receivable within one year | 40/41 | €1,977 | €12,402 | +€10,425 | +527% |
| Trade receivables | 40 | €1,396 | €12,402 | +€11,006 | +788% |
| Other amounts receivable | 41 | €581 | - | -€581 | |
| Cash at bank and in hand | 54/58 | €7,439 | €20,413 | +€12,973 | +174% |
| Total equity and liabilities | 10/49 | €49,119 | €63,684 | +€14,565 | +29.7% |
| Equity | 10/15 | €32,615 | €3,986 | -€28,629 | -87.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,615 | - | -€29,615 | |
| Distributable reserves | 133 | €29,615 | - | -€29,615 | |
| Profit (loss) carried forward | 14 | - | €986 | +€986 | |
| Amounts payable | 17/49 | €16,504 | €59,698 | +€43,194 | +262% |
| Amounts payable after more than one year | 17 | €3,791 | - | -€3,791 | |
| Financial debts | 170/4 | €3,791 | - | -€3,791 | |
| Amounts payable within one year | 42/48 | €12,714 | €59,698 | +€46,984 | +370% |
| Current portion of amounts payable after more than one year | 42 | €6,530 | €3,791 | -€2,739 | -41.9% |
| Taxes, remuneration and social security | 45 | €521 | €7,995 | +€7,474 | +1,434% |
| Taxes | 450/3 | €521 | €7,995 | +€7,474 | +1,434% |
| Other amounts payable | 47/48 | €5,663 | €47,913 | +€42,250 | +746% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,239 | €9,100 | +€861 | +10.4% |
| Other operating charges | 640/8 | - | €325 | +€325 | |
| Gross operating margin | 9900 | -€11,693 | €29,057 | +€40,750 | |
| Operating profit (loss) | 9901 | -€19,932 | €19,632 | +€39,564 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €226 | €607 | +€380 | +168% |
| Recurring financial charges | 65 | €226 | €607 | +€380 | +168% |
| Profit (loss) for the period before taxes | 9903 | -€20,158 | €19,026 | +€39,184 | |
| Income taxes | 67/77 | €111 | €2,655 | +€2,544 | +2,289% |
| Profit (loss) for the period | 9904 | -€20,269 | €16,371 | +€36,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,269 | €16,371 | +€36,640 |
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 26 October 2026 via checked.be.