UNILEX: 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.
What changed
"UNILEX"
NACE 69.103, Activities of bailiffs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €979,536+€64,571
Equity
€4.2m
2024 · €3.1m+€1.0m
Cash
€615,039
2024 · €558,698+€56,340
Balance sheet total
€5.9m
2024 · €5.2m+€672,092
Largest movements
Assets
- Receivables within one year +€653,116
up €653,116 (+14.3%), from €4.6m to €5.2m
of which Trade receivables: +€665,068
Equity and liabilities
- Reserves +€1.0m
up €1.0m (+36.8%), from €2.8m to €3.9m
of which Distributable reserves: +€1.0m
- Trade debts -€428,136
down €428,136 (-55.6%), from €770,395 to €342,259
- Debts after one year +€110,903
up €110,903 (+27.2%), from €407,610 to €518,513
Income statement
- Gross operating margin +€151,463
up €151,463 (+7.0%), from €2.2m to €2.3m
- Staff costs +€79,631
up €79,631 (+9.8%), from €815,583 to €895,214
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.
Result 2024
€979,536
Gross operating margin
+€151,463
Staff costs
-€79,631
Depreciation
-€2,156
Other operating charges
-€138
Financial income
+€8,030
Financial charges
+€1,812
Taxes
-€14,809
Result 2025
€1.0m
raises the resultlowers the result
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.
From operations
-€56,789
Investment
+€2,226
Financing
+€110,903
Cash 2024
€558,698
From operations (derived)
-€56,789
Net result for the year
+€1.0m
Depreciation
+€31,846
Receivables within one year
-€653,116
Deferred charges and accrued income
+€3,292
Trade debts
-€428,136
Tax, wage and social debts
+€4,587
Advances received
+€6,529
Other debts
-€40,571
Accrued charges and deferred income
-€25,328
Investment (derived)
+€2,226
Investment in fixed assets (net)
+€2,226
Financing
+€110,903
Debts after one year
+€110,903
Cash 2025
€615,039
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,198,679 | €5,870,771 | +€672,092 | +12.9% |
| Fixed assets | 21/28 | €76,697 | €42,625 | -€34,072 | -44.4% |
| Tangible fixed assets | 22/27 | €58,516 | €28,530 | -€29,986 | -51.2% |
| Plant, machinery and equipment | 23 | €21,231 | €14,049 | -€7,182 | -33.8% |
| Furniture and vehicles | 24 | €23,066 | €9,741 | -€13,325 | -57.8% |
| Other tangible fixed assets | 26 | €14,219 | €4,740 | -€9,479 | -66.7% |
| Financial fixed assets | 28 | €18,181 | €14,095 | -€4,086 | -22.5% |
| Current assets | 29/58 | €5,121,983 | €5,828,146 | +€706,164 | +13.8% |
| Amounts receivable within one year | 40/41 | €4,559,992 | €5,213,107 | +€653,116 | +14.3% |
| Trade receivables | 40 | €4,507,461 | €5,172,529 | +€665,068 | +14.8% |
| Other amounts receivable | 41 | €52,531 | €40,578 | -€11,952 | -22.8% |
| Cash at bank and in hand | 54/58 | €558,698 | €615,039 | +€56,340 | +10.1% |
| Deferred charges and accrued income | 490/1 | €3,292 | - | -€3,292 | |
| Total equity and liabilities | 10/49 | €5,198,679 | €5,870,771 | +€672,092 | +12.9% |
| Equity | 10/15 | €3,136,100 | €4,180,207 | +€1.0m | +33.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €2,836,000 | €3,880,200 | +€1.0m | +36.8% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €2,806,000 | €3,850,200 | +€1.0m | +37.2% |
| Profit (loss) carried forward | 14 | €100 | €7 | -€93 | -93.0% |
| Amounts payable | 17/49 | €2,062,580 | €1,690,564 | -€372,016 | -18.0% |
| Amounts payable after more than one year | 17 | €407,610 | €518,513 | +€110,903 | +27.2% |
| Other amounts payable | 178/9 | €407,610 | €518,513 | +€110,903 | +27.2% |
| Amounts payable within one year | 42/48 | €1,603,354 | €1,145,764 | -€457,591 | -28.5% |
| Trade debts | 44 | €770,395 | €342,259 | -€428,136 | -55.6% |
| Suppliers | 440/4 | €770,395 | €342,259 | -€428,136 | -55.6% |
| Advances received on contracts in progress | 46 | €11,281 | €17,810 | +€6,529 | +57.9% |
| Taxes, remuneration and social security | 45 | €153,570 | €158,158 | +€4,587 | +3.0% |
| Taxes | 450/3 | €58,410 | €55,981 | -€2,429 | -4.2% |
| Remuneration and social security | 454/9 | €95,161 | €102,176 | +€7,016 | +7.4% |
| Other amounts payable | 47/48 | €668,109 | €627,537 | -€40,571 | -6.1% |
| Accrued charges and deferred income | 492/3 | €51,616 | €26,288 | -€25,328 | -49.1% |
| Non-recurring operating income | 76A | €2,369 | €11,442 | +€9,072 | +383% |
| Remuneration, social security and pensions | 62 | €815,583 | €895,214 | +€79,631 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,690 | €31,846 | +€2,156 | +7.3% |
| Other operating charges | 640/8 | €1,006 | €1,144 | +€138 | +13.7% |
| Gross operating margin | 9900 | €2,166,867 | €2,318,329 | +€151,463 | +7.0% |
| Operating profit (loss) | 9901 | €1,320,587 | €1,390,124 | +€69,538 | +5.3% |
| Financial income | 75/76B | €4,780 | €12,809 | +€8,030 | +168% |
| Recurring financial income | 75 | €4,780 | €12,809 | +€8,030 | +168% |
| Financial charges | 65/66B | €3,666 | €1,853 | -€1,812 | -49.4% |
| Recurring financial charges | 65 | €3,666 | €1,853 | -€1,812 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €1,321,701 | €1,401,081 | +€79,380 | +6.0% |
| Income taxes | 67/77 | €342,165 | €356,973 | +€14,809 | +4.3% |
| Profit (loss) for the period | 9904 | €979,536 | €1,044,107 | +€64,571 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €979,536 | €1,044,107 | +€64,571 | +6.6% |
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 25 October 2026 via checked.be.