UNIDENT: 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.
UNIDENT
Largest movements
- Cash +€201,989
up €201,989 (+141%), from €143,603 to €345,591
mainly Net result for the year (+€204,879) and Depreciation (+€10,080)
- Tangible fixed assets -€10,080
down €10,080 (-21.0%), from €48,063 to €37,983
- Reserves +€204,879
up €204,879 (+113%), from €181,440 to €386,320
- Tax, wage and social debts -€9,852
down €9,852 (-45.0%), from €21,873 to €12,021
of which Taxes: -€9,152
- Gross operating margin +€44,177
up €44,177 (+18.9%), from €233,500 to €277,676
- Taxes +€9,101
up €9,101 (+17.2%), from €52,886 to €61,987
- Depreciation +€6,071
up €6,071 (+151%), from €4,009 to €10,080
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 | €217,347 | €412,970 | +€195,623 | +90.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €48,063 | €37,983 | -€10,080 | -21.0% |
| Tangible fixed assets | 22/27 | €48,063 | €37,983 | -€10,080 | -21.0% |
| Furniture and vehicles | 24 | €48,063 | €37,983 | -€10,080 | -21.0% |
| Current assets | 29/58 | €169,284 | €374,987 | +€205,703 | +122% |
| Amounts receivable within one year | 40/41 | €25,681 | €27,467 | +€1,785 | +7.0% |
| Trade receivables | 40 | - | €27,467 | +€27,467 | |
| Other amounts receivable | 41 | €25,681 | - | -€25,681 | |
| Cash at bank and in hand | 54/58 | €143,603 | €345,591 | +€201,989 | +141% |
| Deferred charges and accrued income | 490/1 | - | €1,929 | +€1,929 | |
| Total equity and liabilities | 10/49 | €217,347 | €412,970 | +€195,623 | +90.0% |
| Equity | 10/15 | €186,440 | €391,320 | +€204,879 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €181,440 | €386,320 | +€204,879 | +113% |
| Distributable reserves | 133 | €181,440 | €386,320 | +€204,879 | +113% |
| Amounts payable | 17/49 | €30,906 | €21,650 | -€9,256 | -29.9% |
| Amounts payable within one year | 42/48 | €30,338 | €19,150 | -€11,188 | -36.9% |
| Trade debts | 44 | €2,427 | €1,195 | -€1,232 | -50.8% |
| Suppliers | 440/4 | €2,427 | €1,195 | -€1,232 | -50.8% |
| Taxes, remuneration and social security | 45 | €21,873 | €12,021 | -€9,852 | -45.0% |
| Taxes | 450/3 | €21,173 | €12,021 | -€9,152 | -43.2% |
| Remuneration and social security | 454/9 | €700 | - | -€700 | |
| Other amounts payable | 47/48 | €6,038 | €5,934 | -€104 | -1.7% |
| Accrued charges and deferred income | 492/3 | €568 | €2,500 | +€1,932 | +340% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,009 | €10,080 | +€6,071 | +151% |
| Other operating charges | 640/8 | - | €685 | +€685 | |
| Gross operating margin | 9900 | €233,500 | €277,676 | +€44,177 | +18.9% |
| Operating profit (loss) | 9901 | €229,491 | €266,911 | +€37,421 | +16.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €229,447 | €266,866 | +€37,419 | +16.3% |
| Income taxes | 67/77 | €52,886 | €61,987 | +€9,101 | +17.2% |
| Profit (loss) for the period | 9904 | €176,561 | €204,879 | +€28,318 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €176,561 | €204,879 | +€28,318 | +16.0% |
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 13 October 2026 via checked.be.