UNAWATUNA: 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.
UNAWATUNA
Largest movements
- Receivables within one year +€234,912
up €234,912 (+216%), from €108,799 to €343,711
of which Trade receivables: +€233,053
- Current investments +€135,000
up €135,000 (+46.6%), from €290,000 to €425,000
- Cash +€127,797
up €127,797 (+793%), from €16,109 to €143,906
mainly Other debts (+€620,088) and Net result for the year (+€479,805)
- Other debts +€620,088
up €620,088, from €0 to €620,088
- Reserves -€312,711
down €312,711 (-100%), from €312,711 to €0
- Tax, wage and social debts +€191,790
up €191,790 (+202%), from €94,928 to €286,718
- Gross operating margin +€306,741
up €306,741 (+92.2%), from €332,755 to €639,495
- Taxes +€81,830
up €81,830 (+106%), from €76,998 to €158,828
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 | €418,881 | €917,225 | +€498,343 | +119% |
| Fixed assets | 21/28 | €3,644 | €3,878 | +€234 | +6.4% |
| Tangible fixed assets | 22/27 | €3,644 | €3,878 | +€234 | +6.4% |
| Plant, machinery and equipment | 23 | €2,776 | €2,126 | -€650 | -23.4% |
| Furniture and vehicles | 24 | €868 | €1,752 | +€884 | +102% |
| Current assets | 29/58 | €415,238 | €913,347 | +€498,109 | +120% |
| Amounts receivable within one year | 40/41 | €108,799 | €343,711 | +€234,912 | +216% |
| Trade receivables | 40 | €106,300 | €339,353 | +€233,053 | +219% |
| Other amounts receivable | 41 | €2,499 | €4,357 | +€1,859 | +74.4% |
| Current investments | 50/53 | €290,000 | €425,000 | +€135,000 | +46.6% |
| Cash at bank and in hand | 54/58 | €16,109 | €143,906 | +€127,797 | +793% |
| Deferred charges and accrued income | 490/1 | €330 | €730 | +€400 | +121% |
| Total equity and liabilities | 10/49 | €418,881 | €917,225 | +€498,343 | +119% |
| Equity | 10/15 | €322,711 | €10,000 | -€312,711 | -96.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €312,711 | €0 | -€312,711 | -100% |
| Distributable reserves | 133 | €312,711 | €0 | -€312,711 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,170 | €907,225 | +€811,054 | +843% |
| Amounts payable within one year | 42/48 | €96,170 | €907,225 | +€811,054 | +843% |
| Trade debts | 44 | €1,242 | €418 | -€824 | -66.3% |
| Suppliers | 440/4 | €1,242 | €418 | -€824 | -66.3% |
| Taxes, remuneration and social security | 45 | €94,928 | €286,718 | +€191,790 | +202% |
| Taxes | 450/3 | €94,928 | €286,718 | +€191,790 | +202% |
| Other amounts payable | 47/48 | €0 | €620,088 | +€620,088 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €930 | +€404 | +76.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €332,755 | €639,495 | +€306,741 | +92.2% |
| Operating profit (loss) | 9901 | €331,841 | €638,165 | +€306,324 | +92.3% |
| Financial income | 75/76B | €2,711 | €3,382 | +€671 | +24.7% |
| Recurring financial income | 75 | €2,711 | €3,382 | +€671 | +24.7% |
| Financial charges | 65/66B | €1,950 | €2,915 | +€965 | +49.5% |
| Recurring financial charges | 65 | €1,950 | €2,915 | +€965 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €332,602 | €638,633 | +€306,030 | +92.0% |
| Income taxes | 67/77 | €76,998 | €158,828 | +€81,830 | +106% |
| Profit (loss) for the period | 9904 | €255,604 | €479,805 | +€224,201 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €255,604 | €479,805 | +€224,201 | +87.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.