UNISERVICE: 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.
UNISERVICE
Largest movements
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash -€23,137
down €23,137 (-16.4%), from €140,998 to €117,860
mainly Contributions, distributions and other (-€49,000) and Other debts (-€45,964)
- Receivables within one year -€16,291
down €16,291 (-4.4%), from €369,958 to €353,667
- Tangible fixed assets -€7,556
down €7,556 (-5.8%), from €129,257 to €121,701
- Reserves -€59,000
down €59,000 (-10.1%), from €582,794 to €523,794
of which Distributable reserves: -€59,000
- Other debts -€45,964
down €45,964 (-100%), from €45,964 to €0
- Gross operating margin -€20,811
down €20,811 (-91.4%), from €22,779 to €1,968
- Taxes -€3,890
down €3,890 (-100%), from €3,890 to €0
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 | €695,252 | €594,445 | -€100,806 | -14.5% |
| Fixed assets | 21/28 | €129,788 | €122,232 | -€7,556 | -5.8% |
| Tangible fixed assets | 22/27 | €129,257 | €121,701 | -€7,556 | -5.8% |
| Land and buildings | 22 | €129,257 | €121,701 | -€7,556 | -5.8% |
| Financial fixed assets | 28 | €531 | €531 | = | 0.0% |
| Current assets | 29/58 | €565,464 | €472,214 | -€93,250 | -16.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Amounts receivable within one year | 40/41 | €369,958 | €353,667 | -€16,291 | -4.4% |
| Other amounts receivable | 41 | €369,958 | €353,667 | -€16,291 | -4.4% |
| Cash at bank and in hand | 54/58 | €140,998 | €117,860 | -€23,137 | -16.4% |
| Deferred charges and accrued income | 490/1 | €4,509 | €687 | -€3,822 | -84.8% |
| Total equity and liabilities | 10/49 | €695,252 | €594,445 | -€100,806 | -14.5% |
| Equity | 10/15 | €645,278 | €587,549 | -€57,729 | -8.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €582,794 | €523,794 | -€59,000 | -10.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €576,594 | €517,594 | -€59,000 | -10.2% |
| Profit (loss) carried forward | 14 | €483 | €1,755 | +€1,271 | +263% |
| Amounts payable | 17/49 | €49,974 | €6,896 | -€43,078 | -86.2% |
| Amounts payable within one year | 42/48 | €49,974 | €6,896 | -€43,078 | -86.2% |
| Financial debts | 43 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Other loans | 439 | €3,333 | - | -€3,333 | |
| Trade debts | 44 | €676 | €5,229 | +€4,553 | +674% |
| Suppliers | 440/4 | €676 | €5,229 | +€4,553 | +674% |
| Other amounts payable | 47/48 | €45,964 | €0 | -€45,964 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,556 | €7,556 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,897 | €1,954 | +€58 | +3.0% |
| Gross operating margin | 9900 | €22,779 | €1,968 | -€20,811 | -91.4% |
| Operating profit (loss) | 9901 | €13,326 | -€7,542 | -€20,869 | |
| Financial charges | 65/66B | €1,140 | €1,186 | +€47 | +4.1% |
| Recurring financial charges | 65 | €1,140 | €1,186 | +€47 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €12,187 | -€8,729 | -€20,915 | |
| Income taxes | 67/77 | €3,890 | €0 | -€3,890 | -100% |
| Profit (loss) for the period | 9904 | €8,296 | -€8,729 | -€17,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,296 | -€8,729 | -€17,025 |
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 21 October 2026 via checked.be.