UNION CALL: 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.
UNION CALL
Largest movements
- Cash +€35,081
up €35,081 (+211.8%), from €16,562 to €51,643
mainly Trade debts (+€33,770) and Net result for the year (+€25,519)
- Receivables within one year +€22,307
up €22,307 (+31.8%), from €70,075 to €92,382
of which Trade receivables: +€33,189
- Financial fixed assets +€2,100
up €2,100 (+58.3%), from €3,600 to €5,700
- Tangible fixed assets +€1,628
up €1,628 (+51.6%), from €3,153 to €4,782
- Trade debts +€33,770
up €33,770 (+59.1%), from €57,110 to €90,881
- Profit (loss) carried forward +€25,519
up €25,519 (+93.2%), from -€27,378 to -€1,858
- Tax, wage and social debts +€8,279
up €8,279 (+2390.5%), from €346 to €8,625
- Other debts -€6,452
down €6,452 (-19.8%), from €32,562 to €26,110
- Gross operating margin +€57,074
up €57,074, from -€24,871 to €32,203
- Depreciation -€1,805
down €1,805 (-40.5%), from €4,460 to €2,655
- Financial charges +€1,505
up €1,505, from -€844 to €661
- Other operating charges +€1,184
up €1,184 (+62.2%), from €1,903 to €3,087
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.
Cash bridge derived
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 | €93,390 | €154,507 | +€61,116 | +65.4% |
| Fixed assets | 21/28 | €6,753 | €10,482 | +€3,728 | +55.2% |
| Tangible fixed assets | 22/27 | €3,153 | €4,782 | +€1,628 | +51.6% |
| Furniture and vehicles | 24 | €3,153 | €4,782 | +€1,628 | +51.6% |
| Financial fixed assets | 28 | €3,600 | €5,700 | +€2,100 | +58.3% |
| Current assets | 29/58 | €86,637 | €144,025 | +€57,388 | +66.2% |
| Amounts receivable within one year | 40/41 | €70,075 | €92,382 | +€22,307 | +31.8% |
| Trade receivables | 40 | €59,187 | €92,376 | +€33,189 | +56.1% |
| Other amounts receivable | 41 | €10,888 | €6 | -€10,882 | -99.9% |
| Cash at bank and in hand | 54/58 | €16,562 | €51,643 | +€35,081 | +211.8% |
| Total equity and liabilities | 10/49 | €93,390 | €154,507 | +€61,116 | +65.4% |
| Equity | 10/15 | €3,372 | €28,892 | +€25,519 | +756.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,378 | -€1,858 | +€25,519 | +93.2% |
| Amounts payable | 17/49 | €90,018 | €125,615 | +€35,597 | +39.5% |
| Amounts payable within one year | 42/48 | €90,018 | €125,615 | +€35,597 | +39.5% |
| Trade debts | 44 | €57,110 | €90,881 | +€33,770 | +59.1% |
| Suppliers | 440/4 | €57,110 | €90,881 | +€33,770 | +59.1% |
| Taxes, remuneration and social security | 45 | €346 | €8,625 | +€8,279 | +2390.5% |
| Taxes | 450/3 | €346 | €8,625 | +€8,279 | +2390.5% |
| Other amounts payable | 47/48 | €32,562 | €26,110 | -€6,452 | -19.8% |
| Non-recurring operating income | 76A | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,460 | €2,655 | -€1,805 | -40.5% |
| Other operating charges | 640/8 | €1,903 | €3,087 | +€1,184 | +62.2% |
| Gross operating margin | 9900 | -€24,871 | €32,203 | +€57,074 | |
| Operating profit (loss) | 9901 | -€31,233 | €26,461 | +€57,695 | |
| Financial charges | 65/66B | -€844 | €661 | +€1,505 | |
| Recurring financial charges | 65 | -€844 | €661 | +€1,505 | |
| Profit (loss) for the period before taxes | 9903 | -€30,390 | €25,800 | +€56,190 | |
| Income taxes | 67/77 | €288 | €281 | -€7 | -2.5% |
| Profit (loss) for the period | 9904 | -€30,678 | €25,519 | +€56,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,678 | €25,519 | +€56,197 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.