UNIT '05: 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.
UNIT '05
Largest movements
- Receivables within one year +€14,319
up €14,319 (+59.4%), from €24,104 to €38,423
of which Other amounts receivable: +€24,024
- Cash +€10,117
up €10,117 (+42.2%), from €23,970 to €34,088
mainly Net result for the year (+€30,853) and Depreciation (+€4,085)
- Reserves +€29,066
up €29,066 (+47.0%), from €61,892 to €90,958
of which Distributable reserves: +€29,066
- Contributions -€6,200
down €6,200 (-100%), from €6,200 to €0
- Trade debts -€1,790
down €1,790 (-84.3%), from €2,122 to €332
- Profit (loss) carried forward +€1,787
up €1,787, from -€1,787 to €0
- Tax, wage and social debts +€1,781
up €1,781 (+31.1%), from €5,718 to €7,499
- Gross operating margin +€50,055
up €50,055 (+7,193%), from €696 to €50,751
- Taxes +€15,539
up €15,539 (+4,135%), from €376 to €15,915
- Financial income +€1,027
up €1,027 (+183%), from €561 to €1,587
- Depreciation +€965
up €965 (+30.9%), from €3,120 to €4,085
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 | €74,145 | €98,790 | +€24,644 | +33.2% |
| Fixed assets | 21/28 | €5,097 | €5,839 | +€741 | +14.5% |
| Tangible fixed assets | 22/27 | €5,097 | €5,839 | +€741 | +14.5% |
| Furniture and vehicles | 24 | €5,097 | €5,839 | +€741 | +14.5% |
| Current assets | 29/58 | €69,048 | €92,951 | +€23,903 | +34.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,104 | €38,423 | +€14,319 | +59.4% |
| Trade receivables | 40 | €18,493 | €8,788 | -€9,704 | -52.5% |
| Other amounts receivable | 41 | €5,611 | €29,635 | +€24,024 | +428% |
| Cash at bank and in hand | 54/58 | €23,970 | €34,088 | +€10,117 | +42.2% |
| Deferred charges and accrued income | 490/1 | €974 | €440 | -€534 | -54.8% |
| Total equity and liabilities | 10/49 | €74,145 | €98,790 | +€24,644 | +33.2% |
| Equity | 10/15 | €66,305 | €90,958 | +€24,653 | +37.2% |
| Contributions | 10/11 | €6,200 | €0 | -€6,200 | -100% |
| Reserves | 13 | €61,892 | €90,958 | +€29,066 | +47.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,892 | €90,958 | +€29,066 | +47.0% |
| Profit (loss) carried forward | 14 | -€1,787 | €0 | +€1,787 | |
| Amounts payable | 17/49 | €7,840 | €7,831 | -€9 | -0.1% |
| Amounts payable within one year | 42/48 | €7,840 | €7,831 | -€9 | -0.1% |
| Trade debts | 44 | €2,122 | €332 | -€1,790 | -84.3% |
| Suppliers | 440/4 | €2,122 | €332 | -€1,790 | -84.3% |
| Taxes, remuneration and social security | 45 | €5,718 | €7,499 | +€1,781 | +31.1% |
| Taxes | 450/3 | €5,718 | €7,499 | +€1,781 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,120 | €4,085 | +€965 | +30.9% |
| Other operating charges | 640/8 | €904 | €1,188 | +€283 | +31.3% |
| Gross operating margin | 9900 | €696 | €50,751 | +€50,055 | +7,193% |
| Operating profit (loss) | 9901 | -€3,329 | €45,478 | +€48,807 | |
| Financial income | 75/76B | €561 | €1,587 | +€1,027 | +183% |
| Recurring financial income | 75 | €561 | €1,587 | +€1,027 | +183% |
| Financial charges | 65/66B | €503 | €297 | -€206 | -41.0% |
| Recurring financial charges | 65 | €503 | €297 | -€206 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,271 | €46,768 | +€50,040 | |
| Income taxes | 67/77 | €376 | €15,915 | +€15,539 | +4,135% |
| Profit (loss) for the period | 9904 | -€3,647 | €30,853 | +€34,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,647 | €30,853 | +€34,500 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.