UNICORN CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€40,556
up €40,556 (+45.4%), from €89,316 to €129,872
of which Other amounts receivable: +€24,627
- Tangible fixed assets -€8,555
down €8,555 (-37.4%), from €22,856 to €14,301
- Tax, wage and social debts +€21,751
up €21,751 (+77.8%), from €27,951 to €49,702
of which Remuneration and social security: +€19,479
- Trade debts +€19,625
up €19,625 (+209%), from €9,399 to €29,024
- Profit (loss) carried forward -€8,483
down €8,483 (-23.0%), from €36,814 to €28,331
- Other debts -€1,885
no longer reported in 2023 (was €1,885)
- Staff costs +€46,434
up €46,434 (+115%), from €40,209 to €86,643
- Gross operating margin +€37,372
up €37,372 (+61.4%), from €60,842 to €98,214
- Taxes -€7,516
down €7,516 (-62.6%), from €12,007 to €4,491
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,572 | €155,580 | +€31,008 | +24.9% |
| Fixed assets | 21/28 | €22,856 | €14,301 | -€8,555 | -37.4% |
| Tangible fixed assets | 22/27 | €22,856 | €14,301 | -€8,555 | -37.4% |
| Furniture and vehicles | 24 | €22,856 | €14,301 | -€8,555 | -37.4% |
| Current assets | 29/58 | €101,716 | €141,279 | +€39,563 | +38.9% |
| Amounts receivable within one year | 40/41 | €89,316 | €129,872 | +€40,556 | +45.4% |
| Trade receivables | 40 | €70,281 | €86,210 | +€15,929 | +22.7% |
| Other amounts receivable | 41 | €19,035 | €43,662 | +€24,627 | +129% |
| Current investments | 50/53 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,408 | €1,859 | -€1,549 | -45.5% |
| Deferred charges and accrued income | 490/1 | €1,492 | €2,048 | +€556 | +37.3% |
| Total equity and liabilities | 10/49 | €124,572 | €155,580 | +€31,008 | +24.9% |
| Equity | 10/15 | €85,337 | €76,854 | -€8,483 | -9.9% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €34,023 | €34,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,500 | €16,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,500 | €16,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,663 | €15,663 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,814 | €28,331 | -€8,483 | -23.0% |
| Amounts payable | 17/49 | €39,235 | €78,726 | +€39,491 | +101% |
| Amounts payable within one year | 42/48 | €39,235 | €78,726 | +€39,491 | +101% |
| Trade debts | 44 | €9,399 | €29,024 | +€19,625 | +209% |
| Suppliers | 440/4 | €9,399 | €29,024 | +€19,625 | +209% |
| Taxes, remuneration and social security | 45 | €27,951 | €49,702 | +€21,751 | +77.8% |
| Taxes | 450/3 | €21,972 | €24,244 | +€2,272 | +10.3% |
| Remuneration and social security | 454/9 | €5,979 | €25,458 | +€19,479 | +326% |
| Other amounts payable | 47/48 | €1,885 | - | -€1,885 | |
| Non-recurring operating income | 76A | - | €9,505 | +€9,505 | |
| Remuneration, social security and pensions | 62 | €40,209 | €86,643 | +€46,434 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,151 | €7,151 | = | 0.0% |
| Other operating charges | 640/8 | €4,530 | €4,756 | +€226 | +5.0% |
| Non-recurring operating charges | 66A | - | €3,386 | +€3,386 | |
| Gross operating margin | 9900 | €60,842 | €98,214 | +€37,372 | +61.4% |
| Operating profit (loss) | 9901 | €8,952 | -€3,722 | -€12,674 | |
| Financial charges | 65/66B | €366 | €270 | -€96 | -26.2% |
| Recurring financial charges | 65 | €366 | €270 | -€96 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €8,586 | -€3,992 | -€12,578 | |
| Income taxes | 67/77 | €12,007 | €4,491 | -€7,516 | -62.6% |
| Profit (loss) for the period | 9904 | -€3,421 | -€8,483 | -€5,062 | -148% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,421 | -€8,483 | -€5,062 | -148% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.