UNIE-K: 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.
UNIE-K
Largest movements
- Tangible fixed assets +€64,613
up €64,613 (+92.5%), from €69,889 to €134,502
of which Furniture and vehicles: +€125,663
- Receivables within one year +€9,000
new in 2025: €9,000
- Cash +€7,500
up €7,500 (+57.6%), from €13,022 to €20,522
mainly Net result for the year (+€44,556) and Debts after one year (+€11,389)
- Profit (loss) carried forward +€44,556
up €44,556, from -€36,712 to €7,844
- Debts after one year +€11,389
up €11,389 (+34.4%), from €33,092 to €44,481
- Trade debts +€10,552
up €10,552 (+426%), from €2,475 to €13,027
- Tax, wage and social debts +€6,352
up €6,352 (+184%), from €3,456 to €9,808
- Current portion of long-term debt +€5,556
up €5,556 (+28.2%), from €19,699 to €25,255
- Gross operating margin +€36,904
up €36,904 (+200%), from €18,484 to €55,388
- Depreciation -€16,201
down €16,201 (-64.2%), from €25,234 to €9,033
- Financial income +€5,003
new in 2025: €5,003
- Other operating charges +€3,485
up €3,485 (+1,535%), from €227 to €3,712
- Financial charges +€2,781
up €2,781 (+4,795%), from €58 to €2,839
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 | €83,941 | €165,255 | +€81,314 | +96.9% |
| Fixed assets | 21/28 | €69,889 | €134,502 | +€64,613 | +92.5% |
| Tangible fixed assets | 22/27 | €69,889 | €134,502 | +€64,613 | +92.5% |
| Furniture and vehicles | 24 | - | €125,663 | +€125,663 | |
| Leasing and similar rights | 25 | €69,889 | €8,839 | -€61,050 | -87.4% |
| Current assets | 29/58 | €14,052 | €30,753 | +€16,701 | +119% |
| Amounts receivable within one year | 40/41 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €13,022 | €20,522 | +€7,500 | +57.6% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,231 | +€201 | +19.5% |
| Total equity and liabilities | 10/49 | €83,941 | €165,255 | +€81,314 | +96.9% |
| Equity | 10/15 | -€28,652 | €15,904 | +€44,556 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,712 | €7,844 | +€44,556 | |
| Amounts payable | 17/49 | €112,593 | €149,351 | +€36,758 | +32.6% |
| Amounts payable after more than one year | 17 | €33,092 | €44,481 | +€11,389 | +34.4% |
| Financial debts | 170/4 | €33,092 | €44,481 | +€11,389 | +34.4% |
| Amounts payable within one year | 42/48 | €79,501 | €104,870 | +€25,369 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €19,699 | €25,255 | +€5,556 | +28.2% |
| Trade debts | 44 | €2,475 | €13,027 | +€10,552 | +426% |
| Suppliers | 440/4 | €2,475 | €13,027 | +€10,552 | +426% |
| Taxes, remuneration and social security | 45 | €3,456 | €9,808 | +€6,352 | +184% |
| Taxes | 450/3 | €3,456 | €9,808 | +€6,352 | +184% |
| Other amounts payable | 47/48 | €53,871 | €56,780 | +€2,909 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,234 | €9,033 | -€16,201 | -64.2% |
| Other operating charges | 640/8 | €227 | €3,712 | +€3,485 | +1,535% |
| Gross operating margin | 9900 | €18,484 | €55,388 | +€36,904 | +200% |
| Operating profit (loss) | 9901 | -€6,977 | €42,643 | +€49,620 | |
| Financial income | 75/76B | - | €5,003 | +€5,003 | |
| Recurring financial income | 75 | - | €5,003 | +€5,003 | |
| Financial charges | 65/66B | €58 | €2,839 | +€2,781 | +4,795% |
| Recurring financial charges | 65 | €58 | €2,839 | +€2,781 | +4,795% |
| Profit (loss) for the period before taxes | 9903 | -€7,035 | €44,807 | +€51,842 | |
| Income taxes | 67/77 | €422 | €251 | -€171 | -40.5% |
| Profit (loss) for the period | 9904 | -€7,457 | €44,556 | +€52,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,457 | €44,556 | +€52,013 |
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 26 October 2026 via checked.be.