UNI_LINK: 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.
UNI_LINK
Largest movements
- Receivables within one year -€193,650
down €193,650 (-40.5%), from €478,136 to €284,486
of which Other amounts receivable: -€132,475
- Cash -€123,259
down €123,259 (-78.4%), from €157,299 to €34,040
mainly Other debts (-€192,945) and Trade debts (-€150,965)
- Deferred charges and accrued income -€71,210
down €71,210 (-98.5%), from €72,281 to €1,072
- Tangible fixed assets -€8,162
down €8,162 (-34.8%), from €23,454 to €15,292
of which Plant, machinery and equipment: -€5,628
- Other debts -€192,945
down €192,945 (-51.7%), from €373,134 to €180,189
- Trade debts -€150,965
down €150,965 (-81.5%), from €185,346 to €34,381
- Profit (loss) carried forward -€110,096
new in 2025: -€110,096
- Accrued charges and deferred income +€47,800
new in 2025: €47,800
- Tax, wage and social debts +€17,203
up €17,203 (+14.8%), from €115,949 to €133,151
of which Taxes: +€12,937
- Financial charges +€129,767
up €129,767 (+490.2%), from €26,474 to €156,241
of which Non-recurring financial charges: +€137,001
- Gross operating margin -€75,419
down €75,419 (-7.9%), from €957,635 to €882,216
- Taxes -€47,384
down €47,384 (-98.2%), from €48,253 to €870
- Write-downs +€34,207
new in 2025: €34,207
- Staff costs +€17,877
up €17,877 (+2.3%), from €766,454 to €784,331
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 | €731,820 | €336,502 | -€395,319 | -54.0% |
| Fixed assets | 21/28 | €24,104 | €16,904 | -€7,200 | -29.9% |
| Tangible fixed assets | 22/27 | €23,454 | €15,292 | -€8,162 | -34.8% |
| Plant, machinery and equipment | 23 | €17,773 | €12,145 | -€5,628 | -31.7% |
| Furniture and vehicles | 24 | €5,681 | €3,148 | -€2,533 | -44.6% |
| Financial fixed assets | 28 | €650 | €1,612 | +€962 | +148.0% |
| Current assets | 29/58 | €707,716 | €319,598 | -€388,119 | -54.8% |
| Amounts receivable within one year | 40/41 | €478,136 | €284,486 | -€193,650 | -40.5% |
| Trade receivables | 40 | €330,776 | €269,602 | -€61,174 | -18.5% |
| Other amounts receivable | 41 | €147,360 | €14,885 | -€132,475 | -89.9% |
| Cash at bank and in hand | 54/58 | €157,299 | €34,040 | -€123,259 | -78.4% |
| Deferred charges and accrued income | 490/1 | €72,281 | €1,072 | -€71,210 | -98.5% |
| Total equity and liabilities | 10/49 | €731,820 | €336,502 | -€395,319 | -54.0% |
| Equity | 10/15 | €51,076 | -€59,020 | -€110,096 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,876 | €44,876 | = | 0.0% |
| Distributable reserves | 133 | €44,876 | €44,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€110,096 | -€110,096 | |
| Amounts payable | 17/49 | €680,744 | €395,522 | -€285,223 | -41.9% |
| Amounts payable within one year | 42/48 | €680,744 | €347,722 | -€333,023 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €6,315 | - | -€6,315 | |
| Trade debts | 44 | €185,346 | €34,381 | -€150,965 | -81.5% |
| Suppliers | 440/4 | €185,346 | €34,381 | -€150,965 | -81.5% |
| Taxes, remuneration and social security | 45 | €115,949 | €133,151 | +€17,203 | +14.8% |
| Taxes | 450/3 | €43,253 | €56,191 | +€12,937 | +29.9% |
| Remuneration and social security | 454/9 | €72,696 | €76,961 | +€4,265 | +5.9% |
| Other amounts payable | 47/48 | €373,134 | €180,189 | -€192,945 | -51.7% |
| Accrued charges and deferred income | 492/3 | - | €47,800 | +€47,800 | |
| Non-recurring operating income | 76A | €21,096 | - | -€21,096 | |
| Remuneration, social security and pensions | 62 | €766,454 | €784,331 | +€17,877 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,304 | €11,291 | -€1,013 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,207 | +€34,207 | |
| Other operating charges | 640/8 | €2,280 | €9,607 | +€7,327 | +321.3% |
| Gross operating margin | 9900 | €957,635 | €882,216 | -€75,419 | -7.9% |
| Operating profit (loss) | 9901 | €176,597 | €42,780 | -€133,817 | -75.8% |
| Financial income | 75/76B | €5,879 | €4,235 | -€1,643 | -28.0% |
| Recurring financial income | 75 | €5,879 | €4,235 | -€1,643 | -28.0% |
| Financial charges | 65/66B | €26,474 | €156,241 | +€129,767 | +490.2% |
| Recurring financial charges | 65 | €26,474 | €19,240 | -€7,234 | -27.3% |
| Non-recurring financial charges | 66B | - | €137,001 | +€137,001 | |
| Profit (loss) for the period before taxes | 9903 | €156,002 | -€109,226 | -€265,228 | |
| Income taxes | 67/77 | €48,253 | €870 | -€47,384 | -98.2% |
| Profit (loss) for the period | 9904 | €107,748 | -€110,096 | -€217,844 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,748 | -€110,096 | -€217,844 |
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.