UNI VALUE: 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 VALUE
Largest movements
- Receivables within one year +€37,561
up €37,561 (+135.2%), from €27,784 to €65,344
of which Other amounts receivable: +€25,388
- Cash +€7,263
up €7,263 (+241.0%), from €3,014 to €10,277
mainly Other debts (+€52,700) and Net result for the year (+€33,045)
- Other debts +€52,700
new in 2025: €52,700
- Profit (loss) carried forward -€19,655
down €19,655 (-99.9%), from €19,674 to €19
- Tax, wage and social debts +€15,143
up €15,143 (+248.2%), from €6,100 to €21,243
- Trade debts -€5,056
down €5,056 (-75.8%), from €6,671 to €1,615
- Debts after one year +€1,361
new in 2025: €1,361
- Gross operating margin +€23,174
up €23,174 (+82.7%), from €28,030 to €51,204
- Taxes +€9,143
up €9,143 (+152.4%), from €6,000 to €15,143
- Financial charges +€1,599
up €1,599 (+89.6%), from €1,784 to €3,384
- Financial income +€963
up €963 (+128.5%), from €749 to €1,712
- Other operating charges -€683
down €683 (-51.9%), from €1,317 to €634
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 | €33,445 | €77,937 | +€44,493 | +133.0% |
| Fixed assets | 21/28 | €1,236 | €526 | -€710 | -57.5% |
| Intangible fixed assets | 21 | €246 | - | -€246 | |
| Tangible fixed assets | 22/27 | €990 | €526 | -€464 | -46.9% |
| Plant, machinery and equipment | 23 | €145 | - | -€145 | |
| Furniture and vehicles | 24 | €845 | €526 | -€319 | -37.7% |
| Current assets | 29/58 | €32,208 | €77,412 | +€45,203 | +140.3% |
| Amounts receivable within one year | 40/41 | €27,784 | €65,344 | +€37,561 | +135.2% |
| Trade receivables | 40 | €3,577 | €15,750 | +€12,173 | +340.3% |
| Other amounts receivable | 41 | €24,207 | €49,594 | +€25,388 | +104.9% |
| Cash at bank and in hand | 54/58 | €3,014 | €10,277 | +€7,263 | +241.0% |
| Deferred charges and accrued income | 490/1 | €1,411 | €1,790 | +€379 | +26.9% |
| Total equity and liabilities | 10/49 | €33,445 | €77,937 | +€44,493 | +133.0% |
| Equity | 10/15 | €20,674 | €1,019 | -€19,655 | -95.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,674 | €19 | -€19,655 | -99.9% |
| Amounts payable | 17/49 | €12,771 | €76,919 | +€64,148 | +502.3% |
| Amounts payable after more than one year | 17 | - | €1,361 | +€1,361 | |
| Financial debts | 170/4 | - | €1,361 | +€1,361 | |
| Amounts payable within one year | 42/48 | €12,771 | €75,558 | +€62,787 | +491.6% |
| Trade debts | 44 | €6,671 | €1,615 | -€5,056 | -75.8% |
| Suppliers | 440/4 | €6,671 | €1,615 | -€5,056 | -75.8% |
| Taxes, remuneration and social security | 45 | €6,100 | €21,243 | +€15,143 | +248.2% |
| Taxes | 450/3 | €6,100 | €21,243 | +€15,143 | +248.2% |
| Other amounts payable | 47/48 | - | €52,700 | +€52,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €710 | -€396 | -35.8% |
| Other operating charges | 640/8 | €1,317 | €634 | -€683 | -51.9% |
| Non-recurring operating charges | 66A | €482 | - | -€482 | |
| Gross operating margin | 9900 | €28,030 | €51,204 | +€23,174 | +82.7% |
| Operating profit (loss) | 9901 | €25,124 | €49,860 | +€24,735 | +98.5% |
| Financial income | 75/76B | €749 | €1,712 | +€963 | +128.5% |
| Recurring financial income | 75 | €749 | €1,712 | +€963 | +128.5% |
| Financial charges | 65/66B | €1,784 | €3,384 | +€1,599 | +89.6% |
| Recurring financial charges | 65 | €1,784 | €3,384 | +€1,599 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €24,089 | €48,188 | +€24,099 | +100.0% |
| Income taxes | 67/77 | €6,000 | €15,143 | +€9,143 | +152.4% |
| Profit (loss) for the period | 9904 | €18,090 | €33,045 | +€14,956 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,090 | €33,045 | +€14,956 | +82.7% |
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 29 September 2026 via checked.be.