UNIONE: what changed
UNIONE
Largest movements
- Cash -€22,368
down €22,368 (-76.0%), from €29,421 to €7,053
mainly Debts after one year (-€18,680) and Receivables within one year (-€12,468)
- Tangible fixed assets -€13,683
down €13,683 (-14.2%), from €96,581 to €82,899
of which Furniture and vehicles: -€9,600
- Receivables within one year +€12,468
up €12,468 (+520%), from €2,397 to €14,866
of which Trade receivables: +€7,718
- Deferred charges and accrued income +€3,857
up €3,857 (+298%), from €1,295 to €5,152
- Intangible fixed assets -€3,822
down €3,822 (-23.1%), from €16,558 to €12,736
- Debts after one year -€18,680
down €18,680 (-30.4%), from €61,540 to €42,860
- Profit (loss) carried forward -€8,471
down €8,471 (-52.9%), from -€16,016 to -€24,487
- Accrued charges and deferred income +€2,688
up €2,688 (+363%), from €741 to €3,430
- Trade debts +€2,142
up €2,142 (+9.0%), from €23,831 to €25,974
- Tax, wage and social debts -€1,729
down €1,729 (-4.7%), from €36,454 to €34,725
of which Taxes: -€5,329
- Gross operating margin +€102,069
up €102,069 (+101%), from €101,220 to €203,289
- Staff costs +€85,006
up €85,006 (+89.6%), from €94,864 to €179,870
- Depreciation +€7,779
up €7,779 (+54.7%), from €14,224 to €22,002
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,436 | €135,778 | -€24,658 | -15.4% |
| Formation expenses | 20 | €2,691 | €2,070 | -€621 | -23.1% |
| Fixed assets | 21/28 | €113,639 | €96,134 | -€17,505 | -15.4% |
| Intangible fixed assets | 21 | €16,558 | €12,736 | -€3,822 | -23.1% |
| Tangible fixed assets | 22/27 | €96,581 | €82,899 | -€13,683 | -14.2% |
| Plant, machinery and equipment | 23 | €9,585 | €9,883 | +€298 | +3.1% |
| Furniture and vehicles | 24 | €41,372 | €31,772 | -€9,600 | -23.2% |
| Other tangible fixed assets | 26 | €45,624 | €41,243 | -€4,381 | -9.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €44,105 | €37,574 | -€6,532 | -14.8% |
| Stocks and contracts in progress | 3 | €10,992 | €10,503 | -€489 | -4.5% |
| Stocks | 30/36 | €10,992 | €10,503 | -€489 | -4.5% |
| Amounts receivable within one year | 40/41 | €2,397 | €14,866 | +€12,468 | +520% |
| Trade receivables | 40 | €2,397 | €10,116 | +€7,718 | +322% |
| Other amounts receivable | 41 | - | €4,750 | +€4,750 | |
| Cash at bank and in hand | 54/58 | €29,421 | €7,053 | -€22,368 | -76.0% |
| Deferred charges and accrued income | 490/1 | €1,295 | €5,152 | +€3,857 | +298% |
| Total equity and liabilities | 10/49 | €160,436 | €135,778 | -€24,658 | -15.4% |
| Equity | 10/15 | €13,984 | €5,513 | -€8,471 | -60.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,016 | -€24,487 | -€8,471 | -52.9% |
| Amounts payable | 17/49 | €146,452 | €130,265 | -€16,187 | -11.1% |
| Amounts payable after more than one year | 17 | €61,540 | €42,860 | -€18,680 | -30.4% |
| Financial debts | 170/4 | €61,540 | €42,860 | -€18,680 | -30.4% |
| Amounts payable within one year | 42/48 | €84,170 | €83,975 | -€195 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €19,646 | €18,680 | -€966 | -4.9% |
| Trade debts | 44 | €23,831 | €25,974 | +€2,142 | +9.0% |
| Suppliers | 440/4 | €23,831 | €25,974 | +€2,142 | +9.0% |
| Taxes, remuneration and social security | 45 | €36,454 | €34,725 | -€1,729 | -4.7% |
| Taxes | 450/3 | €18,021 | €12,692 | -€5,329 | -29.6% |
| Remuneration and social security | 454/9 | €18,433 | €22,033 | +€3,600 | +19.5% |
| Other amounts payable | 47/48 | €4,238 | €4,596 | +€358 | +8.4% |
| Accrued charges and deferred income | 492/3 | €741 | €3,430 | +€2,688 | +363% |
| Remuneration, social security and pensions | 62 | €94,864 | €179,870 | +€85,006 | +89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,224 | €22,002 | +€7,779 | +54.7% |
| Other operating charges | 640/8 | €989 | €1,234 | +€245 | +24.8% |
| Gross operating margin | 9900 | €101,220 | €203,289 | +€102,069 | +101% |
| Operating profit (loss) | 9901 | -€8,856 | €183 | +€9,039 | |
| Financial income | 75/76B | €148 | €41 | -€107 | -72.4% |
| Recurring financial income | 75 | €148 | €41 | -€107 | -72.4% |
| Financial charges | 65/66B | €7,309 | €8,695 | +€1,386 | +19.0% |
| Recurring financial charges | 65 | €7,309 | €8,695 | +€1,386 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,016 | -€8,471 | +€7,545 | +47.1% |
| Profit (loss) for the period | 9904 | -€16,016 | -€8,471 | +€7,545 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,016 | -€8,471 | +€7,545 | +47.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.