UNIT BASE: 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 BASE
Largest movements
- Receivables within one year +€86,225
up €86,225, from €0 to €86,225
of which Other amounts receivable: +€54,715
- Cash -€43,282
down €43,282 (-48.6%), from €89,028 to €45,746
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€86,225)
- Tangible fixed assets -€3,472
down €3,472 (-51.9%), from €6,693 to €3,221
- Other debts +€85,000
new in 2025: €85,000
- Profit (loss) carried forward -€67,528
down €67,528 (-88.2%), from €76,591 to €9,062
- Tax, wage and social debts +€20,853
up €20,853 (+110.9%), from €18,806 to €39,659
- Gross operating margin -€2,826
down €2,826 (-5.9%), from €47,636 to €44,810
- Taxes -€698
down €698 (-7.7%), from €9,050 to €8,353
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 | €96,523 | €135,319 | +€38,797 | +40.2% |
| Fixed assets | 21/28 | €6,693 | €3,221 | -€3,472 | -51.9% |
| Tangible fixed assets | 22/27 | €6,693 | €3,221 | -€3,472 | -51.9% |
| Furniture and vehicles | 24 | €6,693 | €3,221 | -€3,472 | -51.9% |
| Current assets | 29/58 | €89,829 | €132,098 | +€42,268 | +47.1% |
| Amounts receivable within one year | 40/41 | €0 | €86,225 | +€86,225 | |
| Trade receivables | 40 | - | €31,510 | +€31,510 | |
| Other amounts receivable | 41 | €0 | €54,715 | +€54,715 | |
| Cash at bank and in hand | 54/58 | €89,028 | €45,746 | -€43,282 | -48.6% |
| Deferred charges and accrued income | 490/1 | €801 | €127 | -€674 | -84.1% |
| Total equity and liabilities | 10/49 | €96,523 | €135,319 | +€38,797 | +40.2% |
| Equity | 10/15 | €77,591 | €10,062 | -€67,528 | -87.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,591 | €9,062 | -€67,528 | -88.2% |
| Amounts payable | 17/49 | €18,932 | €125,257 | +€106,325 | +561.6% |
| Amounts payable within one year | 42/48 | €18,932 | €125,257 | +€106,325 | +561.6% |
| Trade debts | 44 | €126 | €598 | +€472 | +374.7% |
| Suppliers | 440/4 | €126 | €598 | +€472 | +374.7% |
| Taxes, remuneration and social security | 45 | €18,806 | €39,659 | +€20,853 | +110.9% |
| Taxes | 450/3 | €18,806 | €39,659 | +€20,853 | +110.9% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,516 | €3,472 | -€44 | -1.3% |
| Other operating charges | 640/8 | €64 | €471 | +€408 | +641.6% |
| Gross operating margin | 9900 | €47,636 | €44,810 | -€2,826 | -5.9% |
| Operating profit (loss) | 9901 | €44,056 | €40,867 | -€3,189 | -7.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €42 | €42 | +€0 | +0.9% |
| Recurring financial charges | 65 | €42 | €42 | +€0 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €44,014 | €40,824 | -€3,190 | -7.2% |
| Income taxes | 67/77 | €9,050 | €8,353 | -€698 | -7.7% |
| Profit (loss) for the period | 9904 | €34,964 | €32,472 | -€2,492 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,964 | €32,472 | -€2,492 | -7.1% |
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 12 October 2026 via checked.be.