UNAGI: 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.
UNAGI
Largest movements
- Cash -€5,778
down €5,778 (-12.2%), from €47,484 to €41,706
mainly Receivables within one year (-€5,540) and Net result for the year (-€3,295)
- Receivables within one year +€5,540
up €5,540 (+39.5%), from €14,009 to €19,549
- Tangible fixed assets -€4,889
down €4,889 (-41.1%), from €11,887 to €6,999
of which Furniture and vehicles: -€4,076
- Profit (loss) carried forward -€3,295
down €3,295 (-24.0%), from -€13,716 to -€17,010
- Current portion of long-term debt -€2,653
down €2,653 (-100%), from €2,653 to €0
- Other debts -€1,802
down €1,802 (-51.9%), from €3,471 to €1,669
- Trade debts +€1,117
up €1,117 (+181%), from €616 to €1,733
- Depreciation -€7,281
down €7,281 (-57.0%), from €12,778 to €5,497
- Gross operating margin -€4,071
down €4,071 (-54.4%), from €7,477 to €3,406
- Financial charges -€82
down €82 (-13.2%), from €618 to €537
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,102 | €68,253 | -€5,849 | -7.9% |
| Fixed assets | 21/28 | €11,887 | €6,999 | -€4,889 | -41.1% |
| Tangible fixed assets | 22/27 | €11,887 | €6,999 | -€4,889 | -41.1% |
| Plant, machinery and equipment | 23 | €163 | €0 | -€163 | -100% |
| Furniture and vehicles | 24 | €6,222 | €2,147 | -€4,076 | -65.5% |
| Other tangible fixed assets | 26 | €5,502 | €4,852 | -€650 | -11.8% |
| Current assets | 29/58 | €62,215 | €61,255 | -€960 | -1.5% |
| Amounts receivable within one year | 40/41 | €14,009 | €19,549 | +€5,540 | +39.5% |
| Trade receivables | 40 | €14,009 | €19,549 | +€5,540 | +39.5% |
| Cash at bank and in hand | 54/58 | €47,484 | €41,706 | -€5,778 | -12.2% |
| Deferred charges and accrued income | 490/1 | €723 | €0 | -€723 | -100% |
| Total equity and liabilities | 10/49 | €74,102 | €68,253 | -€5,849 | -7.9% |
| Equity | 10/15 | €60,738 | €57,444 | -€3,295 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,054 | €62,054 | = | 0.0% |
| Distributable reserves | 133 | €62,054 | €62,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,716 | -€17,010 | -€3,295 | -24.0% |
| Amounts payable | 17/49 | €13,364 | €10,810 | -€2,554 | -19.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,101 | €9,886 | -€3,215 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €2,653 | €0 | -€2,653 | -100% |
| Trade debts | 44 | €616 | €1,733 | +€1,117 | +181% |
| Suppliers | 440/4 | €616 | €1,733 | +€1,117 | +181% |
| Taxes, remuneration and social security | 45 | €6,360 | €6,484 | +€124 | +1.9% |
| Taxes | 450/3 | €6,360 | €6,484 | +€124 | +1.9% |
| Other amounts payable | 47/48 | €3,471 | €1,669 | -€1,802 | -51.9% |
| Accrued charges and deferred income | 492/3 | €263 | €924 | +€661 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,778 | €5,497 | -€7,281 | -57.0% |
| Other operating charges | 640/8 | €535 | €525 | -€10 | -1.9% |
| Gross operating margin | 9900 | €7,477 | €3,406 | -€4,071 | -54.4% |
| Operating profit (loss) | 9901 | -€5,835 | -€2,615 | +€3,220 | +55.2% |
| Financial income | 75/76B | €61 | €0 | -€61 | -100% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -100% |
| Financial charges | 65/66B | €618 | €537 | -€82 | -13.2% |
| Recurring financial charges | 65 | €618 | €537 | -€82 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,393 | -€3,152 | +€3,241 | +50.7% |
| Income taxes | 67/77 | €147 | €143 | -€4 | -2.7% |
| Profit (loss) for the period | 9904 | -€6,540 | -€3,295 | +€3,245 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,540 | -€3,295 | +€3,245 | +49.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.