UNIONTAX: 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.
UNIONTAX
Largest movements
- Tangible fixed assets -€5,837
down €5,837 (-26.8%), from €21,808 to €15,971
- Receivables within one year +€1,163
up €1,163 (+5.4%), from €21,410 to €22,573
of which Trade receivables: +€1,095
- Trade debts -€23,660
down €23,660 (-88.0%), from €26,895 to €3,234
- Other debts +€22,897
up €22,897 (+138%), from €16,599 to €39,496
- Profit (loss) carried forward -€7,908
down €7,908 (-42.8%), from -€18,465 to -€26,373
- Tax, wage and social debts +€4,132
up €4,132 (+843%), from €490 to €4,622
- Staff costs +€18,270
new in 2025: €18,270
- Gross operating margin +€8,199
up €8,199 (+87.2%), from €9,405 to €17,604
- Depreciation +€407
up €407 (+6.1%), from €6,652 to €7,060
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,568 | €41,029 | -€4,540 | -10.0% |
| Fixed assets | 21/28 | €21,808 | €15,971 | -€5,837 | -26.8% |
| Tangible fixed assets | 22/27 | €21,808 | €15,971 | -€5,837 | -26.8% |
| Furniture and vehicles | 24 | €21,808 | €15,971 | -€5,837 | -26.8% |
| Current assets | 29/58 | €23,760 | €25,057 | +€1,297 | +5.5% |
| Amounts receivable within one year | 40/41 | €21,410 | €22,573 | +€1,163 | +5.4% |
| Trade receivables | 40 | €19,882 | €20,977 | +€1,095 | +5.5% |
| Other amounts receivable | 41 | €1,528 | €1,596 | +€68 | +4.4% |
| Cash at bank and in hand | 54/58 | €2,350 | €2,484 | +€134 | +5.7% |
| Total equity and liabilities | 10/49 | €45,568 | €41,029 | -€4,540 | -10.0% |
| Equity | 10/15 | -€11,465 | -€19,373 | -€7,908 | -69.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,465 | -€26,373 | -€7,908 | -42.8% |
| Amounts payable | 17/49 | €57,033 | €60,401 | +€3,368 | +5.9% |
| Amounts payable within one year | 42/48 | €57,033 | €60,401 | +€3,368 | +5.9% |
| Financial debts | 43 | €13,049 | €13,049 | = | 0.0% |
| Credit institutions | 430/8 | €13,049 | €13,049 | = | 0.0% |
| Trade debts | 44 | €26,895 | €3,234 | -€23,660 | -88.0% |
| Suppliers | 440/4 | €26,895 | €3,234 | -€23,660 | -88.0% |
| Taxes, remuneration and social security | 45 | €490 | €4,622 | +€4,132 | +843% |
| Remuneration and social security | 454/9 | €490 | €4,622 | +€4,132 | +843% |
| Other amounts payable | 47/48 | €16,599 | €39,496 | +€22,897 | +138% |
| Remuneration, social security and pensions | 62 | - | €18,270 | +€18,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,652 | €7,060 | +€407 | +6.1% |
| Other operating charges | 640/8 | €116 | - | -€116 | |
| Gross operating margin | 9900 | €9,405 | €17,604 | +€8,199 | +87.2% |
| Operating profit (loss) | 9901 | €2,637 | -€7,726 | -€10,362 | |
| Financial charges | 65/66B | €219 | €182 | -€37 | -16.8% |
| Recurring financial charges | 65 | €219 | €182 | -€37 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €2,418 | -€7,908 | -€10,326 | |
| Profit (loss) for the period | 9904 | €2,418 | -€7,908 | -€10,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,418 | -€7,908 | -€10,326 |
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 14 October 2026 via checked.be.