UNIDAD: 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.
UNIDAD
Largest movements
- Receivables within one year -€286,031
down €286,031 (-84.0%), from €340,359 to €54,328
of which Other amounts receivable: -€287,954
- Tangible fixed assets +€282,570
up €282,570 (+34.0%), from €831,088 to €1.1m
of which Land and buildings: +€282,685
- Reserves -€19,092
down €19,092 (-1.9%), from €986,249 to €967,157
of which Tax-exempt reserves: -€19,092
- Other debts +€15,047
up €15,047 (+128.6%), from €11,697 to €26,744
- Profit (loss) carried forward -€15,030
down €15,030 (-109.2%), from -€13,768 to -€28,798
- Other operating charges +€18,250
up €18,250 (+522.7%), from €3,492 to €21,742
- Gross operating margin +€11,800
up €11,800 (+123.8%), from €9,529 to €21,328
- Taxes +€3,721
new in 2025: €3,721
- Depreciation +€2,237
up €2,237 (+6.7%), from €33,372 to €35,609
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 | €1,232,862 | €1,219,449 | -€13,413 | -1.1% |
| Fixed assets | 21/28 | €861,141 | €1,143,711 | +€282,570 | +32.8% |
| Tangible fixed assets | 22/27 | €831,088 | €1,113,659 | +€282,570 | +34.0% |
| Land and buildings | 22 | €830,827 | €1,113,512 | +€282,685 | +34.0% |
| Furniture and vehicles | 24 | €262 | €147 | -€115 | -43.8% |
| Financial fixed assets | 28 | €30,053 | €30,053 | = | 0.0% |
| Current assets | 29/58 | €371,721 | €75,738 | -€295,983 | -79.6% |
| Amounts receivable within one year | 40/41 | €340,359 | €54,328 | -€286,031 | -84.0% |
| Trade receivables | 40 | - | €1,922 | +€1,922 | |
| Other amounts receivable | 41 | €340,359 | €52,405 | -€287,954 | -84.6% |
| Cash at bank and in hand | 54/58 | €31,362 | €20,420 | -€10,942 | -34.9% |
| Deferred charges and accrued income | 490/1 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €1,232,862 | €1,219,449 | -€13,413 | -1.1% |
| Equity | 10/15 | €1,034,481 | €1,000,359 | -€34,121 | -3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €986,249 | €967,157 | -€19,092 | -1.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €558,610 | €539,518 | -€19,092 | -3.4% |
| Distributable reserves | 133 | €421,439 | €421,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,768 | -€28,798 | -€15,030 | -109.2% |
| Provisions and deferred taxes | 16 | €186,203 | €179,839 | -€6,364 | -3.4% |
| Deferred taxes | 168 | €186,203 | €179,839 | -€6,364 | -3.4% |
| Amounts payable | 17/49 | €12,178 | €39,250 | +€27,072 | +222.3% |
| Amounts payable within one year | 42/48 | €12,178 | €39,250 | +€27,072 | +222.3% |
| Trade debts | 44 | €446 | €3,789 | +€3,344 | +750.4% |
| Suppliers | 440/4 | €446 | €3,789 | +€3,344 | +750.4% |
| Taxes, remuneration and social security | 45 | €35 | €8,717 | +€8,682 | +24559.7% |
| Taxes | 450/3 | €35 | €8,717 | +€8,682 | +24559.7% |
| Other amounts payable | 47/48 | €11,697 | €26,744 | +€15,047 | +128.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,372 | €35,609 | +€2,237 | +6.7% |
| Other operating charges | 640/8 | €3,492 | €21,742 | +€18,250 | +522.7% |
| Gross operating margin | 9900 | €9,529 | €21,328 | +€11,800 | +123.8% |
| Operating profit (loss) | 9901 | -€27,335 | -€36,023 | -€8,688 | -31.8% |
| Financial charges | 65/66B | €880 | €741 | -€139 | -15.8% |
| Recurring financial charges | 65 | €880 | €741 | -€139 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,215 | -€36,764 | -€8,549 | -30.3% |
| Transfer from deferred taxes | 780 | €5,811 | €6,364 | +€553 | +9.5% |
| Income taxes | 67/77 | - | €3,721 | +€3,721 | |
| Profit (loss) for the period | 9904 | -€22,404 | -€34,121 | -€11,718 | -52.3% |
| Transfer from tax-exempt reserves | 789 | €17,433 | €19,092 | +€1,658 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,970 | -€15,030 | -€10,059 | -202.4% |
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 9 October 2026 via checked.be.