Unifly: 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.
Unifly
Largest movements
- Cash -€1.8m
down €1.8m (-77.0%), from €2.4m to €547,515
mainly Net result for the year (-€3.2m) and Deferred charges and accrued income (-€716,922)
- Current investments -€1.1m
down €1.1m (-100%), from €1.1m to €0
- Deferred charges and accrued income +€716,922
up €716,922 (+64.2%), from €1.1m to €1.8m
- Financial fixed assets +€606,101
up €606,101 (+113%), from €535,548 to €1.1m
- Intangible fixed assets -€481,818
down €481,818 (-40.7%), from €1.2m to €702,820
- Profit (loss) carried forward -€3.2m
down €3.2m (-135%), from -€2.4m to -€5.5m
- Debts after one year +€1.3m
new in 2025: €1.3m
- Other debts +€302,806
up €302,806, from €0 to €302,806
- Accrued charges and deferred income -€140,930
down €140,930 (-17.8%), from €793,418 to €652,488
- Gross operating margin -€462,273
down €462,273 (-33.5%), from €1.4m to €917,275
- Depreciation +€150,588
up €150,588 (+56.4%), from €267,182 to €417,770
- Financial charges +€143,045
up €143,045 (+267%), from €53,499 to €196,544
- Financial income -€35,131
down €35,131 (-30.5%), from €115,201 to €80,070
- Provisions -€31,539
down €31,539 (-83.4%), from €37,796 to €6,256
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 | €7,846,619 | €6,111,917 | -€1.7m | -22.1% |
| Fixed assets | 21/28 | €1,792,455 | €1,899,270 | +€106,815 | +6.0% |
| Intangible fixed assets | 21 | €1,184,638 | €702,820 | -€481,818 | -40.7% |
| Tangible fixed assets | 22/27 | €72,268 | €54,800 | -€17,468 | -24.2% |
| Plant, machinery and equipment | 23 | €45,747 | €35,934 | -€9,813 | -21.5% |
| Furniture and vehicles | 24 | €3,514 | €2,343 | -€1,171 | -33.3% |
| Other tangible fixed assets | 26 | €23,008 | €16,524 | -€6,484 | -28.2% |
| Financial fixed assets | 28 | €535,548 | €1,141,649 | +€606,101 | +113% |
| Current assets | 29/58 | €6,054,164 | €4,212,648 | -€1.8m | -30.4% |
| Amounts receivable within one year | 40/41 | €1,450,017 | €1,832,129 | +€382,112 | +26.4% |
| Trade receivables | 40 | €1,215,656 | €1,102,741 | -€112,915 | -9.3% |
| Other amounts receivable | 41 | €234,361 | €729,388 | +€495,027 | +211% |
| Current investments | 50/53 | €1,112,533 | €0 | -€1.1m | -100% |
| Cash at bank and in hand | 54/58 | €2,375,533 | €547,515 | -€1.8m | -77.0% |
| Deferred charges and accrued income | 490/1 | €1,116,082 | €1,833,004 | +€716,922 | +64.2% |
| Total equity and liabilities | 10/49 | €7,846,619 | €6,111,917 | -€1.7m | -22.1% |
| Equity | 10/15 | €6,262,659 | €3,080,206 | -€3.2m | -50.8% |
| Contributions | 10/11 | €8,615,824 | €8,615,824 | = | 0.0% |
| Capital | 10 | €8,615,824 | €8,615,824 | = | 0.0% |
| Issued capital | 100 | €8,615,824 | €8,615,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,353,165 | -€5,535,618 | -€3.2m | -135% |
| Provisions and deferred taxes | 16 | €82,016 | €88,272 | +€6,256 | +7.6% |
| Provisions for liabilities and charges | 160/5 | €82,016 | €88,272 | +€6,256 | +7.6% |
| Other liabilities and charges | 164/5 | €82,016 | €88,272 | +€6,256 | +7.6% |
| Amounts payable | 17/49 | €1,501,943 | €2,943,439 | +€1.4m | +96.0% |
| Amounts payable after more than one year | 17 | - | €1,300,000 | +€1.3m | |
| Financial debts | 170/4 | - | €1,300,000 | +€1.3m | |
| Amounts payable within one year | 42/48 | €708,525 | €990,950 | +€282,425 | +39.9% |
| Financial debts | 43 | - | €759 | +€759 | |
| Credit institutions | 430/8 | - | €759 | +€759 | |
| Trade debts | 44 | €377,806 | €376,679 | -€1,127 | -0.3% |
| Suppliers | 440/4 | €377,806 | €376,679 | -€1,127 | -0.3% |
| Taxes, remuneration and social security | 45 | €330,719 | €310,706 | -€20,013 | -6.1% |
| Taxes | 450/3 | €46,058 | €251 | -€45,807 | -99.5% |
| Remuneration and social security | 454/9 | €284,661 | €310,455 | +€25,794 | +9.1% |
| Other amounts payable | 47/48 | €0 | €302,806 | +€302,806 | |
| Accrued charges and deferred income | 492/3 | €793,418 | €652,488 | -€140,930 | -17.8% |
| Non-recurring operating income | 76A | €48,901 | €0 | -€48,901 | -100% |
| Remuneration, social security and pensions | 62 | €2,505,411 | €2,517,160 | +€11,749 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267,182 | €417,770 | +€150,588 | +56.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €37,796 | €6,256 | -€31,539 | -83.4% |
| Other operating charges | 640/8 | €42,493 | €42,462 | -€31 | -0.1% |
| Non-recurring operating charges | 66A | €0 | €1,030,261 | +€1.0m | |
| Gross operating margin | 9900 | €1,379,548 | €917,275 | -€462,273 | -33.5% |
| Operating profit (loss) | 9901 | -€1,473,333 | -€3,096,634 | -€1.6m | -110% |
| Financial income | 75/76B | €115,201 | €80,070 | -€35,131 | -30.5% |
| Recurring financial income | 75 | €115,201 | €80,070 | -€35,131 | -30.5% |
| Financial charges | 65/66B | €53,499 | €196,544 | +€143,045 | +267% |
| Recurring financial charges | 65 | €53,499 | €196,544 | +€143,045 | +267% |
| Profit (loss) for the period before taxes | 9903 | -€1,411,631 | -€3,213,107 | -€1.8m | -128% |
| Income taxes | 67/77 | -€24,124 | -€30,654 | -€6,531 | -27.1% |
| Profit (loss) for the period | 9904 | -€1,387,508 | -€3,182,453 | -€1.8m | -129% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,387,508 | -€3,182,453 | -€1.8m | -129% |
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 18 October 2026 via checked.be.