UNIFRESH: 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.
UNIFRESH
Largest movements
- Formation expenses -€307
down €307 (-32.2%), from €953 to €646
- Cash -€57
down €57 (-96.6%), from €59 to €2
mainly Net result for the year (-€363) and Other debts (-€1)
- Profit (loss) carried forward -€363
down €363 (-11.6%), from -€3,127 to -€3,490
- Gross operating margin +€1,904
no longer reported in 2022 (was -€1,904)
- Other operating charges -€55
no longer reported in 2022 (was €55)
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,508 | €1,144 | -€364 | -24.1% |
| Formation expenses | 20 | €953 | €646 | -€307 | -32.2% |
| Current assets | 29/58 | €555 | €498 | -€57 | -10.3% |
| Amounts receivable within one year | 40/41 | €496 | €496 | = | 0.0% |
| Other amounts receivable | 41 | €496 | €496 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59 | €2 | -€57 | -96.6% |
| Total equity and liabilities | 10/49 | €1,508 | €1,144 | -€364 | -24.1% |
| Equity | 10/15 | -€627 | -€990 | -€363 | -57.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,127 | -€3,490 | -€363 | -11.6% |
| Amounts payable | 17/49 | €2,135 | €2,134 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €2,135 | €2,134 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €2,135 | €2,134 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €307 | = | 0.0% |
| Other operating charges | 640/8 | €55 | - | -€55 | |
| Gross operating margin | 9900 | -€1,904 | - | +€1,904 | |
| Operating profit (loss) | 9901 | -€2,266 | -€307 | +€1,959 | +86.5% |
| Financial charges | 65/66B | €72 | €56 | -€16 | -22.2% |
| Recurring financial charges | 65 | €72 | €56 | -€16 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,338 | -€363 | +€1,975 | +84.5% |
| Profit (loss) for the period | 9904 | -€2,338 | -€363 | +€1,975 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,338 | -€363 | +€1,975 | +84.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.