UNI4: 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.
UNI4
Largest movements
- Receivables within one year +€2,568
up €2,568 (+9.9%), from €25,968 to €28,536
of which Trade receivables: +€1,857
- Deferred charges and accrued income -€1,000
down €1,000 (-20.6%), from €4,850 to €3,850
- Formation expenses -€808
no longer reported in 2025 (was €808)
- Tangible fixed assets -€531
no longer reported in 2025 (was €531)
- Cash +€352
new in 2025: €352
mainly Depreciation (+€1,339) and Trade debts (+€1,047)
- Trade debts +€1,047
up €1,047 (+63.2%), from €1,656 to €2,702
- Tax, wage and social debts -€629
down €629 (-77.3%), from €815 to €185
- Depreciation -€798
down €798 (-37.3%), from €2,137 to €1,339
- Gross operating margin -€736
down €736 (-28.5%), from €2,579 to €1,843
- Other operating charges -€68
down €68 (-17.7%), from €387 to €319
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 | €32,189 | €32,739 | +€549 | +1.7% |
| Formation expenses | 20 | €808 | - | -€808 | |
| Fixed assets | 21/28 | €531 | - | -€531 | |
| Tangible fixed assets | 22/27 | €531 | - | -€531 | |
| Furniture and vehicles | 24 | €531 | - | -€531 | |
| Current assets | 29/58 | €30,850 | €32,739 | +€1,889 | +6.1% |
| Amounts receivable within one year | 40/41 | €25,968 | €28,536 | +€2,568 | +9.9% |
| Trade receivables | 40 | €25,968 | €27,825 | +€1,857 | +7.2% |
| Other amounts receivable | 41 | - | €711 | +€711 | |
| Current investments | 50/53 | €32 | - | -€32 | |
| Cash at bank and in hand | 54/58 | - | €352 | +€352 | |
| Deferred charges and accrued income | 490/1 | €4,850 | €3,850 | -€1,000 | -20.6% |
| Total equity and liabilities | 10/49 | €32,189 | €32,739 | +€549 | +1.7% |
| Equity | 10/15 | €29,156 | €29,288 | +€132 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €356 | €356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €356 | €356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €356 | €356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,200 | €10,332 | +€132 | +1.3% |
| Amounts payable | 17/49 | €3,033 | €3,451 | +€417 | +13.8% |
| Amounts payable within one year | 42/48 | €3,033 | €3,451 | +€417 | +13.8% |
| Trade debts | 44 | €1,656 | €2,702 | +€1,047 | +63.2% |
| Suppliers | 440/4 | €1,656 | €2,702 | +€1,047 | +63.2% |
| Taxes, remuneration and social security | 45 | €815 | €185 | -€629 | -77.3% |
| Taxes | 450/3 | €815 | €185 | -€629 | -77.3% |
| Other amounts payable | 47/48 | €563 | €563 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,137 | €1,339 | -€798 | -37.3% |
| Other operating charges | 640/8 | €387 | €319 | -€68 | -17.7% |
| Gross operating margin | 9900 | €2,579 | €1,843 | -€736 | -28.5% |
| Operating profit (loss) | 9901 | €55 | €185 | +€130 | +235.4% |
| Financial charges | 65/66B | €51 | €53 | +€2 | +3.5% |
| Recurring financial charges | 65 | €51 | €53 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €4 | €132 | +€128 | +3069.3% |
| Profit (loss) for the period | 9904 | €4 | €132 | +€128 | +3069.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4 | €132 | +€128 | +3069.3% |
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 11 October 2026 via checked.be.