UNADENTAL: 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.
UNADENTAL
Largest movements
- Receivables within one year +€91,776
up €91,776 (+197%), from €46,500 to €138,276
of which Other amounts receivable: +€62,155
- Cash +€6,847
up €6,847 (+10.0%), from €68,504 to €75,351
mainly Net result for the year (+€128,844) and Depreciation (+€48,525)
- Reserves +€128,844
up €128,844 (+133%), from €96,729 to €225,573
of which Distributable reserves: +€130,704
- Debts after one year -€72,035
down €72,035 (-26.6%), from €271,196 to €199,161
- Accrued charges and deferred income +€35,135
up €35,135 (+176%), from €20,001 to €55,136
- Tax, wage and social debts +€23,665
up €23,665 (+98.9%), from €23,937 to €47,602
of which Taxes: +€23,229
- Current portion of long-term debt -€19,016
down €19,016 (-56.0%), from €33,963 to €14,947
- Gross operating margin +€76,845
up €76,845 (+39.8%), from €193,246 to €270,091
- Taxes +€22,392
up €22,392 (+60.0%), from €37,331 to €59,724
- Staff costs +€6,988
up €6,988 (+47.8%), from €14,617 to €21,605
- Depreciation +€6,943
up €6,943 (+16.7%), from €41,582 to €48,525
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,660 | €576,692 | +€97,032 | +20.2% |
| Fixed assets | 21/28 | €363,915 | €363,065 | -€850 | -0.2% |
| Tangible fixed assets | 22/27 | €363,600 | €362,749 | -€850 | -0.2% |
| Land and buildings | 22 | €282,543 | €281,305 | -€1,238 | -0.4% |
| Plant, machinery and equipment | 23 | €43,472 | €48,237 | +€4,765 | +11.0% |
| Furniture and vehicles | 24 | €37,584 | €33,207 | -€4,377 | -11.6% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €115,745 | €213,627 | +€97,882 | +84.6% |
| Amounts receivable within one year | 40/41 | €46,500 | €138,276 | +€91,776 | +197% |
| Trade receivables | 40 | €4,538 | €34,158 | +€29,621 | +653% |
| Other amounts receivable | 41 | €41,962 | €104,117 | +€62,155 | +148% |
| Cash at bank and in hand | 54/58 | €68,504 | €75,351 | +€6,847 | +10.0% |
| Deferred charges and accrued income | 490/1 | €742 | - | -€742 | |
| Total equity and liabilities | 10/49 | €479,660 | €576,692 | +€97,032 | +20.2% |
| Equity | 10/15 | €115,329 | €244,173 | +€128,844 | +112% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,729 | €225,573 | +€128,844 | +133% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €94,869 | €225,573 | +€130,704 | +138% |
| Amounts payable | 17/49 | €364,332 | €332,519 | -€31,813 | -8.7% |
| Amounts payable after more than one year | 17 | €271,196 | €199,161 | -€72,035 | -26.6% |
| Financial debts | 170/4 | €271,196 | €199,161 | -€72,035 | -26.6% |
| Amounts payable within one year | 42/48 | €73,135 | €78,221 | +€5,086 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €33,963 | €14,947 | -€19,016 | -56.0% |
| Financial debts | 43 | €3,819 | - | -€3,819 | |
| Credit institutions | 430/8 | €3,819 | - | -€3,819 | |
| Trade debts | 44 | €11,416 | €15,672 | +€4,256 | +37.3% |
| Suppliers | 440/4 | €11,416 | €15,672 | +€4,256 | +37.3% |
| Taxes, remuneration and social security | 45 | €23,937 | €47,602 | +€23,665 | +98.9% |
| Taxes | 450/3 | €21,495 | €44,724 | +€23,229 | +108% |
| Remuneration and social security | 454/9 | €2,442 | €2,878 | +€436 | +17.9% |
| Accrued charges and deferred income | 492/3 | €20,001 | €55,136 | +€35,135 | +176% |
| Non-recurring operating income | 76A | €3,025 | - | -€3,025 | |
| Remuneration, social security and pensions | 62 | €14,617 | €21,605 | +€6,988 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,582 | €48,525 | +€6,943 | +16.7% |
| Other operating charges | 640/8 | €657 | €1,069 | +€412 | +62.7% |
| Gross operating margin | 9900 | €193,246 | €270,091 | +€76,845 | +39.8% |
| Operating profit (loss) | 9901 | €136,390 | €198,892 | +€62,501 | +45.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,633 | €10,323 | -€2,310 | -18.3% |
| Recurring financial charges | 65 | €12,633 | €10,323 | -€2,310 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €123,757 | €188,568 | +€64,811 | +52.4% |
| Income taxes | 67/77 | €37,331 | €59,724 | +€22,392 | +60.0% |
| Profit (loss) for the period | 9904 | €86,426 | €128,844 | +€42,419 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,426 | €128,844 | +€42,419 | +49.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.