UNIQUE: 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.
What changed
UNIQUE
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€31.7m
2023 · €38.2m-€6.5m
Equity
€462.8m
2023 · €446.1m+€16.7m
Cash
€687
2023 · €5,236-€4,549
Balance sheet total
€475.0m
2023 · €462.5m+€12.5m
Largest movements
Assets
- Receivables within one year +€11.8m
up €11.8m (+104.9%), from €11.2m to €23.0m
of which Other amounts receivable: +€10.9m
Equity and liabilities
- Profit (loss) carried forward +€16.7m
up €16.7m (+9.9%), from €168.2m to €184.9m
Income statement
- Financial income -€28.9m
down €28.9m (-48.4%), from €59.7m to €30.8m
- Financial charges -€22.1m
down €22.1m (-98.5%), from €22.4m to €339,402
of which Non-recurring financial charges: -€21.0m
- Turnover +€2.8m
up €2.8m (+3.0%), from €93.4m to €96.2m
- Staff costs +€2.6m
up €2.6m (+3.2%), from €81.2m to €83.7m
From the 2023 result to the 2024 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 2023
€38.2m
Turnover
+€2.8m
Other operating income
-€359,551
Services and other goods
+€427,261
Staff costs
-€2.6m
Depreciation
+€22,843
Write-downs
+€51,290
Other operating charges
+€10,126
Financial income
-€28.9m
Financial charges
+€22.1m
Taxes
-€30,481
Result 2024
€31.7m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€16.0m
Investment
-€955,670
Financing
-€15.0m
Cash 2023
€5,236
From operations (derived)
+€16.0m
Net result for the year
+€31.7m
Depreciation
+€301,323
Receivables within one year
-€11.8m
Deferred charges and accrued income
-€102,431
Trade debts
-€901,346
Tax, wage and social debts
+€1.5m
Other debts
-€4.7m
Accrued charges and deferred income
-€91,202
Investment (derived)
-€955,670
Investment in fixed assets (net)
-€955,670
Financing
-€15.0m
Contributions, distributions and other
-€15.0m
Cash 2024
€687
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,505,713 | €475,023,708 | +€12.5m | +2.7% |
| Fixed assets | 21/28 | €449,434,909 | €450,089,256 | +€654,346 | +0.1% |
| Tangible fixed assets | 22/27 | €826,247 | €680,522 | -€145,725 | -17.6% |
| Plant, machinery and equipment | 23 | €6,709 | €4,470 | -€2,240 | -33.4% |
| Furniture and vehicles | 24 | €224,789 | €186,422 | -€38,367 | -17.1% |
| Other tangible fixed assets | 26 | €594,749 | €489,630 | -€105,119 | -17.7% |
| Financial fixed assets | 28 | €448,608,662 | €449,408,734 | +€800,072 | +0.2% |
| Affiliated companies | 280/1 | €448,607,987 | €449,407,987 | +€800,000 | +0.2% |
| Participating interests | 280 | €448,607,987 | €449,407,987 | +€800,000 | +0.2% |
| Other financial fixed assets | 284/8 | €675 | €747 | +€72 | +10.6% |
| Amounts receivable and cash guarantees | 285/8 | €675 | €747 | +€72 | +10.6% |
| Current assets | 29/58 | €13,070,804 | €24,934,453 | +€11.9m | +90.8% |
| Amounts receivable within one year | 40/41 | €11,217,531 | €22,983,298 | +€11.8m | +104.9% |
| Trade receivables | 40 | €11,217,531 | €12,048,970 | +€831,439 | +7.4% |
| Other amounts receivable | 41 | - | €10,934,328 | +€10.9m | |
| Cash at bank and in hand | 54/58 | €5,236 | €687 | -€4,549 | -86.9% |
| Deferred charges and accrued income | 490/1 | €1,848,037 | €1,950,467 | +€102,431 | +5.5% |
| Total equity and liabilities | 10/49 | €462,505,713 | €475,023,708 | +€12.5m | +2.7% |
| Equity | 10/15 | €446,113,868 | €462,828,520 | +€16.7m | +3.7% |
| Contributions | 10/11 | €50,203,953 | €50,203,953 | = | 0.0% |
| Capital | 10 | €50,082,536 | €50,082,536 | = | 0.0% |
| Issued capital | 100 | €50,082,536 | €50,082,536 | = | 0.0% |
| Outside capital | 11 | €121,417 | €121,417 | = | 0.0% |
| Share premium | 1100/10 | €121,417 | €121,417 | = | 0.0% |
| Revaluation surpluses | 12 | €222,300,000 | €222,300,000 | = | 0.0% |
| Reserves | 13 | €5,456,880 | €5,456,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,035,880 | €5,035,880 | = | 0.0% |
| Legal reserve | 130 | €5,008,254 | €5,008,254 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,627 | €27,627 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €421,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,153,034 | €184,867,687 | +€16.7m | +9.9% |
| Amounts payable | 17/49 | €16,391,846 | €12,195,188 | -€4.2m | -25.6% |
| Amounts payable within one year | 42/48 | €15,583,882 | €11,478,427 | -€4.1m | -26.3% |
| Trade debts | 44 | €1,147,841 | €246,495 | -€901,346 | -78.5% |
| Suppliers | 440/4 | €1,147,841 | €246,495 | -€901,346 | -78.5% |
| Taxes, remuneration and social security | 45 | €9,748,421 | €11,231,932 | +€1.5m | +15.2% |
| Taxes | 450/3 | €2,378,650 | €2,435,828 | +€57,178 | +2.4% |
| Remuneration and social security | 454/9 | €7,369,770 | €8,796,104 | +€1.4m | +19.4% |
| Other amounts payable | 47/48 | €4,687,621 | - | -€4.7m | |
| Accrued charges and deferred income | 492/3 | €807,963 | €716,761 | -€91,202 | -11.3% |
| Operating income | 70/76A | €96,636,150 | €99,079,347 | +€2.4m | +2.5% |
| Turnover | 70 | €93,374,190 | €96,176,938 | +€2.8m | +3.0% |
| Other operating income | 74 | €3,261,960 | €2,902,409 | -€359,551 | -11.0% |
| Operating charges | 60/66A | €94,837,220 | €96,883,902 | +€2.0m | +2.2% |
| Services and other goods | 61 | €12,973,688 | €12,546,428 | -€427,261 | -3.3% |
| Remuneration, social security and pensions | 62 | €81,171,291 | €83,729,492 | +€2.6m | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324,166 | €301,323 | -€22,843 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,006 | -€53,296 | -€51,290 | -2556.3% |
| Other operating charges | 640/8 | €370,081 | €359,955 | -€10,126 | -2.7% |
| Operating profit (loss) | 9901 | €1,798,930 | €2,195,445 | +€396,515 | +22.0% |
| Financial income | 75/76B | €59,692,594 | €30,815,146 | -€28.9m | -48.4% |
| Recurring financial income | 75 | €59,692,594 | €30,815,146 | -€28.9m | -48.4% |
| Income from financial fixed assets | 750 | €59,000,000 | €30,625,000 | -€28.4m | -48.1% |
| Income from current assets | 751 | €660,483 | €168,877 | -€491,606 | -74.4% |
| Other financial income | 752/9 | €32,111 | €21,269 | -€10,842 | -33.8% |
| Financial charges | 65/66B | €22,390,079 | €339,402 | -€22.1m | -98.5% |
| Recurring financial charges | 65 | €1,424,129 | €339,402 | -€1.1m | -76.2% |
| Debt charges | 650 | €1,411,219 | €330,151 | -€1.1m | -76.6% |
| Other financial charges | 652/9 | €12,911 | €9,251 | -€3,660 | -28.3% |
| Non-recurring financial charges | 66B | €20,965,950 | - | -€21.0m | |
| Profit (loss) for the period before taxes | 9903 | €39,101,444 | €32,671,190 | -€6.4m | -16.4% |
| Income taxes | 67/77 | €926,056 | €956,537 | +€30,481 | +3.3% |
| Taxes | 670/3 | €926,056 | €1,020,089 | +€94,033 | +10.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €63,552 | +€63,552 | |
| Profit (loss) for the period | 9904 | €38,175,388 | €31,714,653 | -€6.5m | -16.9% |
| Transfer to tax-exempt reserves | 689 | €421,000 | - | -€421,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,754,388 | €31,714,653 | -€6.0m | -16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.