UNIT architecture: 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 architecture
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Cash -€12,044
down €12,044 (-76.1%), from €15,830 to €3,786
mainly Current investments (-€20,000) and Tax, wage and social debts (-€392)
- Reserves +€8,332
up €8,332 (+94.2%), from €8,844 to €17,176
- Tax, wage and social debts -€392
down €392 (-65.8%), from €595 to €203
of which Taxes: -€392
- Gross operating margin +€7,654
up €7,654 (+214%), from €3,584 to €11,239
- Taxes +€1,555
up €1,555 (+261%), from €595 to €2,150
- Other operating charges +€148
up €148 (+25.3%), from €585 to €733
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 | €16,730 | €24,777 | +€8,047 | +48.1% |
| Current assets | 29/58 | €16,730 | €24,777 | +€8,047 | +48.1% |
| Amounts receivable within one year | 40/41 | - | €104 | +€104 | |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €15,830 | €3,786 | -€12,044 | -76.1% |
| Deferred charges and accrued income | 490/1 | €900 | €887 | -€13 | -1.5% |
| Total equity and liabilities | 10/49 | €16,730 | €24,777 | +€8,047 | +48.1% |
| Equity | 10/15 | €14,844 | €23,176 | +€8,332 | +56.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €8,844 | €17,176 | +€8,332 | +94.2% |
| Distributable reserves | 133 | €8,844 | €17,176 | +€8,332 | +94.2% |
| Amounts payable | 17/49 | €1,885 | €1,601 | -€285 | -15.1% |
| Amounts payable within one year | 42/48 | €1,885 | €1,601 | -€285 | -15.1% |
| Trade debts | 44 | €80 | €187 | +€107 | +133% |
| Suppliers | 440/4 | €80 | €187 | +€107 | +133% |
| Taxes, remuneration and social security | 45 | €595 | €203 | -€392 | -65.8% |
| Taxes | 450/3 | €595 | €203 | -€392 | -65.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,210 | €1,210 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €585 | €733 | +€148 | +25.3% |
| Gross operating margin | 9900 | €3,584 | €11,239 | +€7,654 | +214% |
| Operating profit (loss) | 9901 | €3,000 | €10,506 | +€7,506 | +250% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,976 | €10,482 | +€7,506 | +252% |
| Income taxes | 67/77 | €595 | €2,150 | +€1,555 | +261% |
| Profit (loss) for the period | 9904 | €2,380 | €8,332 | +€5,951 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €2,380 | €8,332 | +€5,951 | +250% |
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 24 October 2026 via checked.be.