UNALI: 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.
UNALI
Largest movements
- Tangible fixed assets -€1,583
no longer reported in 2025 (was €1,583)
- Receivables within one year +€705
up €705 (+8.2%), from €8,561 to €9,265
of which Other amounts receivable: +€432
- Cash -€505
down €505 (-50.1%), from €1,007 to €502
mainly Tax, wage and social debts (-€2,220) and Contributions, distributions and other (-€2,000)
- Tax, wage and social debts -€2,220
down €2,220 (-40.0%), from €5,551 to €3,330
of which Taxes: -€1,920
- Current portion of long-term debt -€1,980
no longer reported in 2025 (was €1,980)
- Profit (loss) carried forward +€1,577
up €1,577, from -€277 to €1,301
- Other debts +€1,302
up €1,302 (+181%), from €721 to €2,023
- Depreciation -€1,877
down €1,877 (-54.2%), from €3,460 to €1,583
- Gross operating margin +€1,352
up €1,352 (+20.7%), from €6,534 to €7,886
- Taxes +€554
up €554 (+31.4%), from €1,764 to €2,318
- Other operating charges -€338
down €338 (-46.0%), from €735 to €397
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 | €11,633 | €10,215 | -€1,418 | -12.2% |
| Fixed assets | 21/28 | €1,583 | - | -€1,583 | |
| Tangible fixed assets | 22/27 | €1,583 | - | -€1,583 | |
| Furniture and vehicles | 24 | €1,583 | - | -€1,583 | |
| Current assets | 29/58 | €10,049 | €10,215 | +€165 | +1.6% |
| Amounts receivable within one year | 40/41 | €8,561 | €9,265 | +€705 | +8.2% |
| Trade receivables | 40 | €8,531 | €8,803 | +€272 | +3.2% |
| Other amounts receivable | 41 | €30 | €462 | +€432 | +1,441% |
| Cash at bank and in hand | 54/58 | €1,007 | €502 | -€505 | -50.1% |
| Deferred charges and accrued income | 490/1 | €481 | €447 | -€34 | -7.1% |
| Total equity and liabilities | 10/49 | €11,633 | €10,215 | -€1,418 | -12.2% |
| Equity | 10/15 | €1,723 | €3,301 | +€1,577 | +91.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277 | €1,301 | +€1,577 | |
| Amounts payable | 17/49 | €9,909 | €6,914 | -€2,995 | -30.2% |
| Amounts payable within one year | 42/48 | €9,909 | €6,914 | -€2,995 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €1,980 | - | -€1,980 | |
| Trade debts | 44 | €1,658 | €1,561 | -€97 | -5.9% |
| Suppliers | 440/4 | €1,658 | €1,561 | -€97 | -5.9% |
| Taxes, remuneration and social security | 45 | €5,551 | €3,330 | -€2,220 | -40.0% |
| Taxes | 450/3 | €3,251 | €1,330 | -€1,920 | -59.1% |
| Remuneration and social security | 454/9 | €2,300 | €2,000 | -€300 | -13.0% |
| Other amounts payable | 47/48 | €721 | €2,023 | +€1,302 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,460 | €1,583 | -€1,877 | -54.2% |
| Other operating charges | 640/8 | €735 | €397 | -€338 | -46.0% |
| Gross operating margin | 9900 | €6,534 | €7,886 | +€1,352 | +20.7% |
| Operating profit (loss) | 9901 | €2,339 | €5,906 | +€3,567 | +153% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €81 | €11 | -€69 | -85.8% |
| Recurring financial charges | 65 | €81 | €11 | -€69 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €2,258 | €5,895 | +€3,637 | +161% |
| Income taxes | 67/77 | €1,764 | €2,318 | +€554 | +31.4% |
| Profit (loss) for the period | 9904 | €494 | €3,577 | +€3,083 | +624% |
| Profit (loss) for the period to be appropriated | 9905 | €494 | €3,577 | +€3,083 | +624% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.