UNISTAR: 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
UNISTAR
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€14,888
2024 · €334,308-€349,196
Equity
€737,253
2024 · €752,140-€14,888
Cash
€171,167
2024 · €159,535+€11,632
Balance sheet total
€1.2m
2024 · €1.2m+€6,841
Largest movements
Assets
- Tangible fixed assets -€29,069
down €29,069 (-3.0%), from €972,732 to €943,663
of which Land and buildings: -€33,563
- Receivables within one year +€23,986
up €23,986 (+81.4%), from €29,453 to €53,439
of which Trade receivables: +€12,356
Equity and liabilities
- Trade debts +€22,775
up €22,775 (+509.9%), from €4,466 to €27,241
- Short-term financial debts +€20,045
new in 2025: €20,045
- Reserves -€14,888
down €14,888 (-2.0%), from €745,935 to €731,047
of which Tax-exempt reserves: -€21,689
- Debts after one year -€13,578
down €13,578 (-6.2%), from €218,177 to €204,599
of which Financial debts: -€13,578
Income statement
- Gross operating margin -€431,138
down €431,138 (-89.0%), from €484,324 to €53,186
- Depreciation +€9,085
up €9,085 (+18.6%), from €48,718 to €57,803
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.
Result 2024
€334,308
Gross operating margin
-€431,138
Depreciation
-€9,085
Other operating charges
-€515
Financial income
+€2,145
Financial charges
+€2,042
Taxes
-€1,225
Deferred taxes and other
+€88,580
Result 2025
-€14,888
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.
From operations
+€33,064
Investment
-€28,734
Financing
+€7,302
Cash 2024
€159,535
From operations (derived)
+€33,064
Net result for the year
-€14,888
Depreciation
+€57,803
Receivables within one year
-€23,986
Deferred charges and accrued income
-€292
Provisions
-€6,524
Trade debts
+€22,775
Tax, wage and social debts
+€777
Other debts
-€3,700
Accrued charges and deferred income
+€1,098
Investment (derived)
-€28,734
Investment in fixed assets (net)
-€28,734
Financing
+€7,302
Debts after one year
-€13,578
Current portion of long-term debt
+€835
Short-term financial debts
+€20,045
Cash 2025
€171,167
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,164,285 | €1,171,125 | +€6,841 | +0.6% |
| Fixed assets | 21/28 | €972,732 | €943,663 | -€29,069 | -3.0% |
| Tangible fixed assets | 22/27 | €972,732 | €943,663 | -€29,069 | -3.0% |
| Land and buildings | 22 | €964,893 | €931,330 | -€33,563 | -3.5% |
| Furniture and vehicles | 24 | €7,840 | €12,334 | +€4,494 | +57.3% |
| Current assets | 29/58 | €191,553 | €227,462 | +€35,909 | +18.7% |
| Amounts receivable within one year | 40/41 | €29,453 | €53,439 | +€23,986 | +81.4% |
| Trade receivables | 40 | €25,099 | €37,455 | +€12,356 | +49.2% |
| Other amounts receivable | 41 | €4,354 | €15,984 | +€11,629 | +267.1% |
| Cash at bank and in hand | 54/58 | €159,535 | €171,167 | +€11,632 | +7.3% |
| Deferred charges and accrued income | 490/1 | €2,565 | €2,857 | +€292 | +11.4% |
| Total equity and liabilities | 10/49 | €1,164,285 | €1,171,125 | +€6,841 | +0.6% |
| Equity | 10/15 | €752,140 | €737,253 | -€14,888 | -2.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €745,935 | €731,047 | -€14,888 | -2.0% |
| Tax-exempt reserves | 132 | €490,461 | €468,772 | -€21,689 | -4.4% |
| Distributable reserves | 133 | €255,474 | €262,276 | +€6,801 | +2.7% |
| Provisions and deferred taxes | 16 | €143,970 | €137,446 | -€6,524 | -4.5% |
| Provisions for liabilities and charges | 160/5 | €27,075 | €27,075 | = | 0.0% |
| Other liabilities and charges | 164/5 | €27,075 | €27,075 | = | 0.0% |
| Deferred taxes | 168 | €116,895 | €110,371 | -€6,524 | -5.6% |
| Amounts payable | 17/49 | €268,175 | €296,427 | +€28,252 | +10.5% |
| Amounts payable after more than one year | 17 | €218,177 | €204,599 | -€13,578 | -6.2% |
| Financial debts | 170/4 | €216,877 | €203,299 | -€13,578 | -6.3% |
| Other amounts payable | 178/9 | €1,300 | €1,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,072 | €88,804 | +€40,732 | +84.7% |
| Current portion of amounts payable after more than one year | 42 | €24,378 | €25,214 | +€835 | +3.4% |
| Financial debts | 43 | - | €20,045 | +€20,045 | |
| Credit institutions | 430/8 | - | €20,045 | +€20,045 | |
| Trade debts | 44 | €4,466 | €27,241 | +€22,775 | +509.9% |
| Suppliers | 440/4 | €4,466 | €27,241 | +€22,775 | +509.9% |
| Taxes, remuneration and social security | 45 | €15,527 | €16,304 | +€777 | +5.0% |
| Taxes | 450/3 | €15,527 | €14,844 | -€684 | -4.4% |
| Remuneration and social security | 454/9 | - | €1,461 | +€1,461 | |
| Other amounts payable | 47/48 | €3,700 | - | -€3,700 | |
| Accrued charges and deferred income | 492/3 | €1,926 | €3,024 | +€1,098 | +57.0% |
| Non-recurring operating income | 76A | €460,540 | €300 | -€460,240 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,718 | €57,803 | +€9,085 | +18.6% |
| Other operating charges | 640/8 | €5,991 | €6,505 | +€515 | +8.6% |
| Gross operating margin | 9900 | €484,324 | €53,186 | -€431,138 | -89.0% |
| Operating profit (loss) | 9901 | €429,615 | -€11,122 | -€440,738 | |
| Financial income | 75/76B | €641 | €2,786 | +€2,145 | +334.4% |
| Recurring financial income | 75 | €641 | €2,786 | +€2,145 | +334.4% |
| Financial charges | 65/66B | €8,351 | €6,309 | -€2,042 | -24.4% |
| Recurring financial charges | 65 | €8,351 | €6,309 | -€2,042 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €421,905 | -€14,646 | -€436,551 | |
| Transfer from deferred taxes | 780 | €8,010 | €6,524 | -€1,486 | -18.6% |
| Transfer to deferred taxes | 680 | €90,066 | - | -€90,066 | |
| Income taxes | 67/77 | €5,541 | €6,766 | +€1,225 | +22.1% |
| Profit (loss) for the period | 9904 | €334,308 | -€14,888 | -€349,196 | |
| Transfer from tax-exempt reserves | 789 | €30,857 | €21,689 | -€9,168 | -29.7% |
| Transfer to tax-exempt reserves | 689 | €360,264 | - | -€360,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,901 | €6,801 | +€1,901 | +38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.