Unison: 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.
Unison
Largest movements
- Tangible fixed assets +€266,142
up €266,142 (+32.1%), from €829,625 to €1.1m
of which Furniture and vehicles: +€284,017
- Receivables after one year -€142,188
no longer reported in 2025 (was €142,188)
- Receivables within one year -€108,826
down €108,826 (-27.2%), from €399,918 to €291,092
of which Trade receivables: -€116,452
- Cash -€23,795
down €23,795 (-19.7%), from €120,581 to €96,786
mainly Investment in fixed assets (net) (-€330,288) and Trade debts (-€236,570)
- Trade debts -€236,570
down €236,570 (-95.5%), from €247,708 to €11,138
- Reserves +€107,864
up €107,864 (+22.5%), from €479,538 to €587,402
- Debts after one year +€93,043
up €93,043 (+16.8%), from €555,093 to €648,136
- Current portion of long-term debt +€28,231
up €28,231 (+23.0%), from €123,004 to €151,235
- Other operating charges -€40,381
down €40,381 (-98.2%), from €41,139 to €758
- Depreciation +€30,472
up €30,472 (+90.6%), from €33,645 to €64,117
- Gross operating margin -€14,623
down €14,623 (-5.2%), from €280,113 to €265,491
- Financial charges +€10,193
up €10,193 (+35.8%), from €28,456 to €38,650
- Financial income -€9,169
down €9,169 (-51.7%), from €17,721 to €8,552
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.
Cash bridge derived
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 | €1,510,655 | €1,490,281 | -€20,374 | -1.3% |
| Fixed assets | 21/28 | €829,823 | €1,095,994 | +€266,171 | +32.1% |
| Tangible fixed assets | 22/27 | €829,625 | €1,095,767 | +€266,142 | +32.1% |
| Land and buildings | 22 | €776,327 | €761,931 | -€14,395 | -1.9% |
| Plant, machinery and equipment | 23 | €15,032 | €11,552 | -€3,480 | -23.1% |
| Furniture and vehicles | 24 | €38,266 | €322,283 | +€284,017 | +742.2% |
| Financial fixed assets | 28 | €198 | €227 | +€29 | +14.6% |
| Current assets | 29/58 | €680,832 | €394,287 | -€286,545 | -42.1% |
| Amounts receivable after more than one year | 29 | €142,188 | - | -€142,188 | |
| Other amounts receivable | 291 | €142,188 | - | -€142,188 | |
| Amounts receivable within one year | 40/41 | €399,918 | €291,092 | -€108,826 | -27.2% |
| Trade receivables | 40 | €399,891 | €283,439 | -€116,452 | -29.1% |
| Other amounts receivable | 41 | €28 | €7,653 | +€7,626 | +27628.9% |
| Cash at bank and in hand | 54/58 | €120,581 | €96,786 | -€23,795 | -19.7% |
| Deferred charges and accrued income | 490/1 | €18,145 | €6,409 | -€11,736 | -64.7% |
| Total equity and liabilities | 10/49 | €1,510,655 | €1,490,281 | -€20,374 | -1.3% |
| Equity | 10/15 | €482,538 | €590,402 | +€107,864 | +22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €479,538 | €587,402 | +€107,864 | +22.5% |
| Distributable reserves | 133 | €479,538 | €587,402 | +€107,864 | +22.5% |
| Amounts payable | 17/49 | €1,028,117 | €899,879 | -€128,238 | -12.5% |
| Amounts payable after more than one year | 17 | €555,093 | €648,136 | +€93,043 | +16.8% |
| Financial debts | 170/4 | €555,093 | €648,136 | +€93,043 | +16.8% |
| Amounts payable within one year | 42/48 | €464,732 | €239,628 | -€225,105 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €123,004 | €151,235 | +€28,231 | +23.0% |
| Trade debts | 44 | €247,708 | €11,138 | -€236,570 | -95.5% |
| Suppliers | 440/4 | €247,708 | €11,138 | -€236,570 | -95.5% |
| Taxes, remuneration and social security | 45 | €82,975 | €77,255 | -€5,721 | -6.9% |
| Taxes | 450/3 | €72,175 | €76,055 | +€3,879 | +5.4% |
| Remuneration and social security | 454/9 | €10,800 | €1,200 | -€9,600 | -88.9% |
| Other amounts payable | 47/48 | €11,045 | - | -€11,045 | |
| Accrued charges and deferred income | 492/3 | €8,292 | €12,116 | +€3,823 | +46.1% |
| Non-recurring operating income | 76A | €11,402 | - | -€11,402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,645 | €64,117 | +€30,472 | +90.6% |
| Other operating charges | 640/8 | €41,139 | €758 | -€40,381 | -98.2% |
| Non-recurring operating charges | 66A | €11,304 | €350 | -€10,954 | -96.9% |
| Gross operating margin | 9900 | €280,113 | €265,491 | -€14,623 | -5.2% |
| Operating profit (loss) | 9901 | €194,025 | €200,266 | +€6,241 | +3.2% |
| Financial income | 75/76B | €17,721 | €8,552 | -€9,169 | -51.7% |
| Recurring financial income | 75 | €17,721 | €8,552 | -€9,169 | -51.7% |
| Financial charges | 65/66B | €28,456 | €38,650 | +€10,193 | +35.8% |
| Recurring financial charges | 65 | €28,456 | €38,650 | +€10,193 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €183,290 | €170,168 | -€13,121 | -7.2% |
| Income taxes | 67/77 | €64,414 | €62,304 | -€2,110 | -3.3% |
| Profit (loss) for the period | 9904 | €118,875 | €107,864 | -€11,011 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,875 | €107,864 | -€11,011 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.