UNICORN: 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.
UNICORN
Largest movements
- Cash -€16,022
down €16,022 (-67.4%), from €23,783 to €7,761
mainly Receivables within one year (-€13,605) and Tax, wage and social debts (-€6,849)
- Receivables within one year +€13,605
up €13,605 (+366.4%), from €3,713 to €17,318
of which Trade receivables: +€11,804
- Tax, wage and social debts -€6,849
down €6,849 (-71.5%), from €9,572 to €2,724
of which Remuneration and social security: -€7,227
- Profit (loss) carried forward +€3,919
up €3,919 (+25.3%), from -€15,492 to -€11,573
- Trade debts +€513
up €513 (+57.1%), from €898 to €1,411
- Gross operating margin +€2,849
up €2,849 (+164.4%), from €1,733 to €4,582
- Other operating charges -€243
down €243 (-28.1%), from €862 to €620
- Taxes -€114
no longer reported in 2025 (was €114)
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 | €27,496 | €25,079 | -€2,417 | -8.8% |
| Current assets | 29/58 | €27,496 | €25,079 | -€2,417 | -8.8% |
| Amounts receivable within one year | 40/41 | €3,713 | €17,318 | +€13,605 | +366.4% |
| Trade receivables | 40 | €3,543 | €15,346 | +€11,804 | +333.2% |
| Other amounts receivable | 41 | €170 | €1,971 | +€1,801 | +1058.4% |
| Cash at bank and in hand | 54/58 | €23,783 | €7,761 | -€16,022 | -67.4% |
| Total equity and liabilities | 10/49 | €27,496 | €25,079 | -€2,417 | -8.8% |
| Equity | 10/15 | €17,025 | €20,944 | +€3,919 | +23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,925 | €13,925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €10,566 | €10,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,492 | -€11,573 | +€3,919 | +25.3% |
| Amounts payable | 17/49 | €10,471 | €4,135 | -€6,336 | -60.5% |
| Amounts payable within one year | 42/48 | €10,471 | €4,135 | -€6,336 | -60.5% |
| Trade debts | 44 | €898 | €1,411 | +€513 | +57.1% |
| Suppliers | 440/4 | €898 | €1,411 | +€513 | +57.1% |
| Taxes, remuneration and social security | 45 | €9,572 | €2,724 | -€6,849 | -71.5% |
| Taxes | 450/3 | €2,345 | €2,724 | +€379 | +16.1% |
| Remuneration and social security | 454/9 | €7,227 | - | -€7,227 | |
| Other operating charges | 640/8 | €862 | €620 | -€243 | -28.1% |
| Gross operating margin | 9900 | €1,733 | €4,582 | +€2,849 | +164.4% |
| Operating profit (loss) | 9901 | €870 | €3,962 | +€3,091 | +355.2% |
| Financial charges | 65/66B | €88 | €43 | -€45 | -51.4% |
| Recurring financial charges | 65 | €88 | €43 | -€45 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €782 | €3,919 | +€3,137 | +401.1% |
| Income taxes | 67/77 | €114 | - | -€114 | |
| Profit (loss) for the period | 9904 | €668 | €3,919 | +€3,251 | +486.5% |
| Profit (loss) for the period to be appropriated | 9905 | €668 | €3,919 | +€3,251 | +486.5% |
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 12 October 2026 via checked.be.