UNAL & FONSECA: what changed
What changed
UNAL & FONSECA
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€24,398
2024 · €156,699-€181,097
Equity
-€25,116
2024 · -€718-€24,398
Cash
€79,894
2024 · €68,987+€10,907
Balance sheet total
€1.4m
2024 · €1.5m-€109,788
Largest movements
Assets
- Tangible fixed assets -€118,579
down €118,579 (-8.5%), from €1.4m to €1.3m
of which Land and buildings: -€82,998
Equity and liabilities
- Debts after one year -€79,699
down €79,699 (-6.1%), from €1.3m to €1.2m
- Profit (loss) carried forward -€24,398
down €24,398 (-37.1%), from -€65,718 to -€90,116
Income statement
- Gross operating margin -€131,742
down €131,742 (-37.3%), from €352,962 to €221,220
- Staff costs +€30,245
up €30,245 (+77.0%), from €39,298 to €69,543
- Depreciation +€17,381
up €17,381 (+16.7%), from €103,782 to €121,164
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€156,699
Gross operating margin
-€131,742
Staff costs
-€30,245
Depreciation
-€17,381
Other operating charges
-€273
Financial income
-€299
Financial charges
-€1,157
Result 2025
-€24,398
lowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€94,556
Investment
-€2,585
Financing
-€81,065
Cash 2024
€68,987
From operations (derived)
+€94,556
Net result for the year
-€24,398
Depreciation
+€121,164
Deferred charges and accrued income
+€2,115
Trade debts
-€12,052
Tax, wage and social debts
+€9,310
Accrued charges and deferred income
-€1,582
Investment (derived)
-€2,585
Investment in fixed assets (net)
-€2,585
Financing
-€81,065
Debts after one year
-€79,699
Current portion of long-term debt
-€1,366
Cash 2025
€79,894
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,479,829 | €1,370,041 | -€109,788 | -7.4% |
| Fixed assets | 21/28 | €1,392,559 | €1,273,979 | -€118,579 | -8.5% |
| Tangible fixed assets | 22/27 | €1,392,559 | €1,273,979 | -€118,579 | -8.5% |
| Land and buildings | 22 | €1,239,110 | €1,156,112 | -€82,998 | -6.7% |
| Plant, machinery and equipment | 23 | €8,514 | €5,166 | -€3,348 | -39.3% |
| Furniture and vehicles | 24 | €8,724 | €6,808 | -€1,915 | -22.0% |
| Leasing and similar rights | 25 | €136,211 | €105,893 | -€30,318 | -22.3% |
| Current assets | 29/58 | €87,270 | €96,062 | +€8,791 | +10.1% |
| Cash at bank and in hand | 54/58 | €68,987 | €79,894 | +€10,907 | +15.8% |
| Deferred charges and accrued income | 490/1 | €18,283 | €16,168 | -€2,115 | -11.6% |
| Total equity and liabilities | 10/49 | €1,479,829 | €1,370,041 | -€109,788 | -7.4% |
| Equity | 10/15 | -€718 | -€25,116 | -€24,398 | -3,400% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | - | -€65,000 | |
| Issued capital | 100 | €65,000 | - | -€65,000 | |
| Profit (loss) carried forward | 14 | -€65,718 | -€90,116 | -€24,398 | -37.1% |
| Amounts payable | 17/49 | €1,480,546 | €1,395,157 | -€85,390 | -5.8% |
| Amounts payable after more than one year | 17 | €1,311,277 | €1,231,578 | -€79,699 | -6.1% |
| Financial debts | 170/4 | €1,311,277 | €1,231,578 | -€79,699 | -6.1% |
| Amounts payable within one year | 42/48 | €105,083 | €100,975 | -€4,108 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €81,065 | €79,699 | -€1,366 | -1.7% |
| Trade debts | 44 | €19,258 | €7,206 | -€12,052 | -62.6% |
| Suppliers | 440/4 | €19,258 | €7,206 | -€12,052 | -62.6% |
| Taxes, remuneration and social security | 45 | €4,760 | €14,070 | +€9,310 | +196% |
| Taxes | 450/3 | €155 | €301 | +€146 | +93.8% |
| Remuneration and social security | 454/9 | €4,605 | €13,769 | +€9,164 | +199% |
| Accrued charges and deferred income | 492/3 | €64,186 | €62,604 | -€1,582 | -2.5% |
| Remuneration, social security and pensions | 62 | €39,298 | €69,543 | +€30,245 | +77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,782 | €121,164 | +€17,381 | +16.7% |
| Other operating charges | 640/8 | €14,636 | €14,909 | +€273 | +1.9% |
| Gross operating margin | 9900 | €352,962 | €221,220 | -€131,742 | -37.3% |
| Operating profit (loss) | 9901 | €195,245 | €15,604 | -€179,641 | -92.0% |
| Financial income | 75/76B | €388 | €89 | -€299 | -77.1% |
| Recurring financial income | 75 | €388 | €89 | -€299 | -77.1% |
| Financial charges | 65/66B | €38,934 | €40,091 | +€1,157 | +3.0% |
| Recurring financial charges | 65 | €38,934 | €40,091 | +€1,157 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €156,699 | -€24,398 | -€181,097 | |
| Profit (loss) for the period | 9904 | €156,699 | -€24,398 | -€181,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €156,699 | -€24,398 | -€181,097 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.