UNIDAY: what changed
Two fiscal 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.
What changed
UNIDAY
NACE 46.496, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€156,241
2024 · -€13,023-€143,218
Equity
€2.7m
2024 · €2.2m+€593,759
Cash
€22,537
2024 · €22,007+€530
Balance sheet total
€4.0m
2024 · €2.5m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.7m
up €1.7m (+116.4%), from €1.5m to €3.2m
of which Land and buildings: +€1.7m
- Receivables after one year -€168,019
down €168,019 (-29.6%), from €568,019 to €400,000
Equity and liabilities
- Debts after one year +€917,418
up €917,418 (+7239.2%), from €12,673 to €930,091
- Contributions +€750,000
up €750,000 (+47.7%), from €1.6m to €2.3m
- Profit (loss) carried forward -€126,985
down €126,985, from €38,422 to -€88,564
Income statement
- Depreciation +€219,788
up €219,788 (+347.7%), from €63,211 to €282,999
- Gross operating margin +€73,467
up €73,467 (+176.3%), from €41,663 to €115,131
- Taxes -€11,917
down €11,917, from €9,683 to -€2,234
- Financial income -€4,410
down €4,410 (-45.4%), from €9,711 to €5,301
- Other operating charges +€4,332
up €4,332 (+120.0%), from €3,610 to €7,942
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.
Result 2024
-€13,023
Gross operating margin
+€73,467
Depreciation
-€219,788
Other operating charges
-€4,332
Other operating items
-€53
Financial income
-€4,410
Financial charges
-€19
Taxes
+€11,917
Result 2025
-€156,241
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.
From operations
+€323,798
Investment
-€2.0m
Financing
+€1.7m
Cash 2024
€22,007
From operations (derived)
+€323,798
Net result for the year
-€156,241
Depreciation
+€282,999
Receivables after one year
+€168,019
Receivables within one year
+€15,144
Smaller working-capital items
+€2,720
Provisions
-€12,289
Tax, wage and social debts
-€14,410
Other debts
+€37,855
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Financing
+€1.7m
Debts after one year
+€917,418
Contributions, distributions and other
+€750,000
Cash 2025
€22,537
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,502,442 | €4,028,858 | +€1.5m | +61.0% |
| Fixed assets | 21/28 | €1,782,368 | €3,490,056 | +€1.7m | +95.8% |
| Tangible fixed assets | 22/27 | €1,466,838 | €3,174,526 | +€1.7m | +116.4% |
| Land and buildings | 22 | €1,466,725 | €3,164,980 | +€1.7m | +115.8% |
| Furniture and vehicles | 24 | €113 | €9,546 | +€9,433 | +8334.7% |
| Financial fixed assets | 28 | €315,530 | €315,530 | = | 0.0% |
| Current assets | 29/58 | €720,073 | €538,802 | -€181,271 | -25.2% |
| Amounts receivable after more than one year | 29 | €568,019 | €400,000 | -€168,019 | -29.6% |
| Other amounts receivable | 291 | €568,019 | €400,000 | -€168,019 | -29.6% |
| Amounts receivable within one year | 40/41 | €126,911 | €111,767 | -€15,144 | -11.9% |
| Trade receivables | 40 | €16,737 | €46,780 | +€30,043 | +179.5% |
| Other amounts receivable | 41 | €110,174 | €64,987 | -€45,187 | -41.0% |
| Cash at bank and in hand | 54/58 | €22,007 | €22,537 | +€530 | +2.4% |
| Deferred charges and accrued income | 490/1 | €3,136 | €4,498 | +€1,362 | +43.4% |
| Total equity and liabilities | 10/49 | €2,502,442 | €4,028,858 | +€1.5m | +61.0% |
| Equity | 10/15 | €2,153,431 | €2,747,190 | +€593,759 | +27.6% |
| Contributions | 10/11 | €1,573,600 | €2,323,600 | +€750,000 | +47.7% |
| Reserves | 13 | €541,409 | €512,154 | -€29,255 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €539,549 | €510,294 | -€29,255 | -5.4% |
| Profit (loss) carried forward | 14 | €38,422 | -€88,564 | -€126,985 | |
| Provisions and deferred taxes | 16 | €228,052 | €215,763 | -€12,289 | -5.4% |
| Deferred taxes | 168 | €228,052 | €215,763 | -€12,289 | -5.4% |
| Amounts payable | 17/49 | €120,959 | €1,065,905 | +€944,946 | +781.2% |
| Amounts payable after more than one year | 17 | €12,673 | €930,091 | +€917,418 | +7239.2% |
| Other amounts payable | 178/9 | €12,673 | €930,091 | +€917,418 | +7239.2% |
| Amounts payable within one year | 42/48 | €108,286 | €135,813 | +€27,527 | +25.4% |
| Trade debts | 44 | €89,515 | €93,597 | +€4,082 | +4.6% |
| Suppliers | 440/4 | €89,515 | €93,597 | +€4,082 | +4.6% |
| Taxes, remuneration and social security | 45 | €18,771 | €4,362 | -€14,410 | -76.8% |
| Taxes | 450/3 | €18,771 | €4,362 | -€14,410 | -76.8% |
| Other amounts payable | 47/48 | - | €37,855 | +€37,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,211 | €282,999 | +€219,788 | +347.7% |
| Other operating charges | 640/8 | €3,610 | €7,942 | +€4,332 | +120.0% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €41,663 | €115,131 | +€73,467 | +176.3% |
| Operating profit (loss) | 9901 | -€25,157 | -€175,863 | -€150,706 | -599.1% |
| Financial income | 75/76B | €9,711 | €5,301 | -€4,410 | -45.4% |
| Recurring financial income | 75 | €9,711 | €5,301 | -€4,410 | -45.4% |
| Financial charges | 65/66B | €182 | €201 | +€19 | +10.3% |
| Recurring financial charges | 65 | €182 | €201 | +€19 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,629 | -€170,764 | -€155,135 | -992.6% |
| Transfer from deferred taxes | 780 | €12,289 | €12,289 | = | 0.0% |
| Income taxes | 67/77 | €9,683 | -€2,234 | -€11,917 | |
| Profit (loss) for the period | 9904 | -€13,023 | -€156,241 | -€143,218 | -1099.7% |
| Transfer from tax-exempt reserves | 789 | €29,255 | €29,255 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,232 | -€126,985 | -€143,218 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.