UNIFOOT: 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.
UNIFOOT
Largest movements
- Cash -€148,393
down €148,393 (-100%), from €148,393 to €0
mainly Deferred charges and accrued income (-€112,326) and Receivables within one year (-€70,841)
- Deferred charges and accrued income +€112,326
new in 2024: €112,326
- Receivables within one year +€70,841
up €70,841 (+15.5%), from €455,671 to €526,512
- Trade debts +€44,006
up €44,006 (+29.4%), from €149,742 to €193,748
- Reserves -€9,151
down €9,151 (-6.5%), from €140,122 to €130,970
of which Distributable reserves: -€9,151
- Gross operating margin -€122,547
down €122,547, from €110,802 to -€11,745
- Taxes -€29,368
down €29,368, from €29,287 to -€81
- Financial income +€4,411
up €4,411 (+185%), from €2,382 to €6,793
- Financial charges +€3,339
up €3,339 (+2,871%), from €116 to €3,455
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,064 | €643,838 | +€34,774 | +5.7% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €604,064 | €638,838 | +€34,774 | +5.8% |
| Amounts receivable within one year | 40/41 | €455,671 | €526,512 | +€70,841 | +15.5% |
| Other amounts receivable | 41 | €455,671 | €526,512 | +€70,841 | +15.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €148,393 | €0 | -€148,393 | -100% |
| Deferred charges and accrued income | 490/1 | - | €112,326 | +€112,326 | |
| Total equity and liabilities | 10/49 | €609,064 | €643,838 | +€34,774 | +5.7% |
| Equity | 10/15 | €440,122 | €430,970 | -€9,151 | -2.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €140,122 | €130,970 | -€9,151 | -6.5% |
| Non-distributable reserves | 130/1 | €466 | €466 | = | 0.0% |
| Legal reserve | 130 | €466 | €466 | = | 0.0% |
| Distributable reserves | 133 | €139,656 | €130,505 | -€9,151 | -6.6% |
| Amounts payable | 17/49 | €168,942 | €212,867 | +€43,925 | +26.0% |
| Amounts payable within one year | 42/48 | €168,942 | €212,867 | +€43,925 | +26.0% |
| Trade debts | 44 | €149,742 | €193,748 | +€44,006 | +29.4% |
| Suppliers | 440/4 | €149,742 | €193,748 | +€44,006 | +29.4% |
| Taxes, remuneration and social security | 45 | €19,200 | €19,119 | -€81 | -0.4% |
| Taxes | 450/3 | €19,200 | €19,119 | -€81 | -0.4% |
| Other operating charges | 640/8 | €849 | €825 | -€24 | -2.8% |
| Gross operating margin | 9900 | €110,802 | -€11,745 | -€122,547 | |
| Operating profit (loss) | 9901 | €109,953 | -€12,570 | -€122,523 | |
| Financial income | 75/76B | €2,382 | €6,793 | +€4,411 | +185% |
| Recurring financial income | 75 | €2,382 | €6,793 | +€4,411 | +185% |
| Financial charges | 65/66B | €116 | €3,455 | +€3,339 | +2,871% |
| Recurring financial charges | 65 | €116 | €3,455 | +€3,339 | +2,871% |
| Profit (loss) for the period before taxes | 9903 | €112,219 | -€9,232 | -€121,451 | |
| Income taxes | 67/77 | €29,287 | -€81 | -€29,368 | |
| Profit (loss) for the period | 9904 | €82,932 | -€9,151 | -€92,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,932 | -€9,151 | -€92,083 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.