UNICO-CONSULT: 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.
UNICO-CONSULT
Largest movements
- Deferred charges and accrued income +€95,660
new in 2025: €95,660
- Receivables within one year +€36,392
up €36,392 (+84.5%), from €43,051 to €79,443
of which Trade receivables: +€39,734
- Tangible fixed assets -€29,592
down €29,592 (-28.2%), from €104,977 to €75,385
of which Furniture and vehicles: -€25,636
- Cash -€25,688
down €25,688 (-68.9%), from €37,273 to €11,585
mainly Deferred charges and accrued income (-€95,660) and Receivables within one year (-€36,392)
- Trade debts +€48,709
up €48,709 (+286%), from €17,030 to €65,739
- Tax, wage and social debts +€28,570
up €28,570 (+189%), from €15,097 to €43,667
of which Taxes: +€22,436
- Debts after one year -€15,954
down €15,954 (-23.6%), from €67,488 to €51,533
- Profit (loss) carried forward +€10,447
up €10,447, from -€1,474 to €8,973
- Other debts +€5,000
up €5,000 (+351%), from €1,423 to €6,423
- Gross operating margin +€30,264
up €30,264 (+52.1%), from €58,061 to €88,325
- Depreciation +€18,488
up €18,488 (+216%), from €8,547 to €27,035
- Financial charges -€10,537
down €10,537 (-56.7%), from €18,582 to €8,045
- Staff costs +€9,180
up €9,180 (+48.2%), from €19,041 to €28,221
- Other operating charges -€3,951
down €3,951 (-69.4%), from €5,692 to €1,741
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 | €189,380 | €266,152 | +€76,772 | +40.5% |
| Fixed assets | 21/28 | €109,057 | €79,465 | -€29,592 | -27.1% |
| Tangible fixed assets | 22/27 | €104,977 | €75,385 | -€29,592 | -28.2% |
| Furniture and vehicles | 24 | €100,345 | €74,709 | -€25,636 | -25.5% |
| Other tangible fixed assets | 26 | €4,632 | €676 | -€3,956 | -85.4% |
| Financial fixed assets | 28 | €4,080 | €4,080 | = | 0.0% |
| Current assets | 29/58 | €80,323 | €186,687 | +€106,364 | +132% |
| Amounts receivable within one year | 40/41 | €43,051 | €79,443 | +€36,392 | +84.5% |
| Trade receivables | 40 | €39,709 | €79,443 | +€39,734 | +100% |
| Other amounts receivable | 41 | €3,342 | - | -€3,342 | |
| Cash at bank and in hand | 54/58 | €37,273 | €11,585 | -€25,688 | -68.9% |
| Deferred charges and accrued income | 490/1 | - | €95,660 | +€95,660 | |
| Total equity and liabilities | 10/49 | €189,380 | €266,152 | +€76,772 | +40.5% |
| Equity | 10/15 | €72,388 | €82,835 | +€10,447 | +14.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €63,862 | €63,862 | = | 0.0% |
| Distributable reserves | 133 | €63,862 | €63,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,474 | €8,973 | +€10,447 | |
| Amounts payable | 17/49 | €116,992 | €183,317 | +€66,325 | +56.7% |
| Amounts payable after more than one year | 17 | €67,488 | €51,533 | -€15,954 | -23.6% |
| Financial debts | 170/4 | €67,488 | €51,533 | -€15,954 | -23.6% |
| Amounts payable within one year | 42/48 | €49,505 | €131,784 | +€82,279 | +166% |
| Current portion of amounts payable after more than one year | 42 | €15,954 | €15,954 | = | 0.0% |
| Trade debts | 44 | €17,030 | €65,739 | +€48,709 | +286% |
| Suppliers | 440/4 | €17,030 | €65,739 | +€48,709 | +286% |
| Taxes, remuneration and social security | 45 | €15,097 | €43,667 | +€28,570 | +189% |
| Taxes | 450/3 | €8,973 | €31,410 | +€22,436 | +250% |
| Remuneration and social security | 454/9 | €6,124 | €12,258 | +€6,134 | +100% |
| Other amounts payable | 47/48 | €1,423 | €6,423 | +€5,000 | +351% |
| Remuneration, social security and pensions | 62 | €19,041 | €28,221 | +€9,180 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €27,035 | +€18,488 | +216% |
| Other operating charges | 640/8 | €5,692 | €1,741 | -€3,951 | -69.4% |
| Non-recurring operating charges | 66A | - | €12,837 | +€12,837 | |
| Gross operating margin | 9900 | €58,061 | €88,325 | +€30,264 | +52.1% |
| Operating profit (loss) | 9901 | €24,780 | €18,490 | -€6,290 | -25.4% |
| Financial income | 75/76B | €38 | €1 | -€37 | -96.5% |
| Recurring financial income | 75 | €38 | €1 | -€37 | -96.5% |
| Financial charges | 65/66B | €18,582 | €8,045 | -€10,537 | -56.7% |
| Recurring financial charges | 65 | €18,582 | €8,045 | -€10,537 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €6,236 | €10,447 | +€4,211 | +67.5% |
| Income taxes | 67/77 | €3,571 | - | -€3,571 | |
| Profit (loss) for the period | 9904 | €2,665 | €10,447 | +€7,782 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €2,665 | €10,447 | +€7,782 | +292% |
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 20 October 2026 via checked.be.