UNIQUE ART: 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.
UNIQUE ART
Largest movements
- Receivables within one year +€42,231
up €42,231 (+141%), from €29,894 to €72,125
of which Other amounts receivable: +€69,556
- Cash +€12,949
up €12,949 (+782%), from €1,655 to €14,604
mainly Net result for the year (+€38,210) and Tax, wage and social debts (+€36,778)
- Tangible fixed assets +€5,052
up €5,052 (+1,203%), from €420 to €5,471
- Profit (loss) carried forward +€38,210
up €38,210 (+752%), from €5,080 to €43,289
- Tax, wage and social debts +€36,778
up €36,778 (+1,675%), from €2,195 to €38,973
- Other debts -€21,770
no longer reported in 2024 (was €21,770)
- Trade debts +€7,015
up €7,015 (+1,657%), from €423 to €7,438
- Gross operating margin +€45,174
up €45,174 (+873%), from €5,176 to €50,349
- Taxes +€10,623
up €10,623 (+1,090%), from €975 to €11,598
- Financial income +€2,535
new in 2024: €2,535
- Other operating charges +€1,165
up €1,165 (+633%), from €184 to €1,349
- Depreciation +€597
up €597 (+191%), from €312 to €909
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,969 | €92,201 | +€60,232 | +188% |
| Fixed assets | 21/28 | €420 | €5,471 | +€5,052 | +1,203% |
| Tangible fixed assets | 22/27 | €420 | €5,471 | +€5,052 | +1,203% |
| Furniture and vehicles | 24 | €420 | €5,471 | +€5,052 | +1,203% |
| Current assets | 29/58 | €31,549 | €86,729 | +€55,180 | +175% |
| Amounts receivable within one year | 40/41 | €29,894 | €72,125 | +€42,231 | +141% |
| Trade receivables | 40 | €29,835 | €2,510 | -€27,325 | -91.6% |
| Other amounts receivable | 41 | €59 | €69,615 | +€69,556 | +117,952% |
| Cash at bank and in hand | 54/58 | €1,655 | €14,604 | +€12,949 | +782% |
| Total equity and liabilities | 10/49 | €31,969 | €92,201 | +€60,232 | +188% |
| Equity | 10/15 | €7,580 | €45,789 | +€38,210 | +504% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,080 | €43,289 | +€38,210 | +752% |
| Amounts payable | 17/49 | €24,389 | €46,411 | +€22,022 | +90.3% |
| Amounts payable within one year | 42/48 | €24,389 | €46,411 | +€22,022 | +90.3% |
| Trade debts | 44 | €423 | €7,438 | +€7,015 | +1,657% |
| Suppliers | 440/4 | €423 | €7,438 | +€7,015 | +1,657% |
| Taxes, remuneration and social security | 45 | €2,195 | €38,973 | +€36,778 | +1,675% |
| Taxes | 450/3 | €2,195 | €38,973 | +€36,778 | +1,675% |
| Other amounts payable | 47/48 | €21,770 | - | -€21,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €909 | +€597 | +191% |
| Other operating charges | 640/8 | €184 | €1,349 | +€1,165 | +633% |
| Gross operating margin | 9900 | €5,176 | €50,349 | +€45,174 | +873% |
| Operating profit (loss) | 9901 | €4,679 | €48,092 | +€43,412 | +928% |
| Financial income | 75/76B | - | €2,535 | +€2,535 | |
| Recurring financial income | 75 | - | €2,535 | +€2,535 | |
| Financial charges | 65/66B | €334 | €819 | +€484 | +145% |
| Recurring financial charges | 65 | €334 | €819 | +€484 | +145% |
| Profit (loss) for the period before taxes | 9903 | €4,345 | €49,808 | +€45,463 | +1,046% |
| Income taxes | 67/77 | €975 | €11,598 | +€10,623 | +1,090% |
| Profit (loss) for the period | 9904 | €3,370 | €38,210 | +€34,840 | +1,034% |
| Profit (loss) for the period to be appropriated | 9905 | €3,370 | €38,210 | +€34,840 | +1,034% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.