UNAL: 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.
UNAL
Largest movements
- Cash +€8,177
up €8,177 (+84.3%), from €9,704 to €17,881
mainly Depreciation (+€6,030) and Trade debts (+€5,699)
- Tangible fixed assets -€6,030
down €6,030 (-26.7%), from €22,552 to €16,522
- Stocks and contracts +€1,900
up €1,900 (+4.9%), from €38,850 to €40,750
- Trade debts +€5,699
up €5,699 (+43.8%), from €13,001 to €18,700
- Tax, wage and social debts -€3,845
down €3,845 (-35.9%), from €10,712 to €6,867
of which Remuneration and social security: -€2,104
- Profit (loss) carried forward +€2,678
up €2,678 (+7.8%), from -€34,133 to -€31,456
- Staff costs -€3,792
down €3,792 (-32.6%), from €11,615 to €7,823
- Gross operating margin -€1,865
down €1,865 (-8.1%), from €23,032 to €21,167
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 | €73,493 | €78,014 | +€4,521 | +6.2% |
| Fixed assets | 21/28 | €24,439 | €18,409 | -€6,030 | -24.7% |
| Tangible fixed assets | 22/27 | €22,552 | €16,522 | -€6,030 | -26.7% |
| Furniture and vehicles | 24 | €22,552 | €16,522 | -€6,030 | -26.7% |
| Financial fixed assets | 28 | €1,887 | €1,887 | = | 0.0% |
| Current assets | 29/58 | €49,054 | €59,605 | +€10,551 | +21.5% |
| Stocks and contracts in progress | 3 | €38,850 | €40,750 | +€1,900 | +4.9% |
| Stocks | 30/36 | €38,850 | €40,750 | +€1,900 | +4.9% |
| Amounts receivable within one year | 40/41 | €500 | €974 | +€474 | +94.8% |
| Trade receivables | 40 | €500 | €974 | +€474 | +94.8% |
| Cash at bank and in hand | 54/58 | €9,704 | €17,881 | +€8,177 | +84.3% |
| Total equity and liabilities | 10/49 | €73,493 | €78,014 | +€4,521 | +6.2% |
| Equity | 10/15 | -€13,673 | -€10,996 | +€2,678 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,133 | -€31,456 | +€2,678 | +7.8% |
| Amounts payable | 17/49 | €87,167 | €89,009 | +€1,843 | +2.1% |
| Amounts payable within one year | 42/48 | €87,167 | €89,009 | +€1,843 | +2.1% |
| Trade debts | 44 | €13,001 | €18,700 | +€5,699 | +43.8% |
| Suppliers | 440/4 | €13,001 | €18,700 | +€5,699 | +43.8% |
| Taxes, remuneration and social security | 45 | €10,712 | €6,867 | -€3,845 | -35.9% |
| Taxes | 450/3 | €7,448 | €5,706 | -€1,742 | -23.4% |
| Remuneration and social security | 454/9 | €3,264 | €1,161 | -€2,104 | -64.4% |
| Other amounts payable | 47/48 | €63,454 | €63,443 | -€11 | 0.0% |
| Remuneration, social security and pensions | 62 | €11,615 | €7,823 | -€3,792 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,030 | €6,030 | = | 0.0% |
| Other operating charges | 640/8 | €4,431 | €4,459 | +€28 | +0.6% |
| Gross operating margin | 9900 | €23,032 | €21,167 | -€1,865 | -8.1% |
| Operating profit (loss) | 9901 | €956 | €2,855 | +€1,899 | +198.7% |
| Financial income | 75/76B | €37 | €50 | +€13 | +34.4% |
| Recurring financial income | 75 | €37 | €50 | +€13 | +34.4% |
| Financial charges | 65/66B | €193 | €227 | +€34 | +17.7% |
| Recurring financial charges | 65 | €193 | €227 | +€34 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €800 | €2,678 | +€1,878 | +234.7% |
| Profit (loss) for the period | 9904 | €800 | €2,678 | +€1,878 | +234.7% |
| Profit (loss) for the period to be appropriated | 9905 | €800 | €2,678 | +€1,878 | +234.7% |
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 8 October 2026 via checked.be.