Unit-D: 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-D
Largest movements
- Receivables within one year +€5.0m
up €5.0m (+1403.8%), from €358,257 to €5.4m
of which Trade receivables: +€5.1m
- Deferred charges and accrued income +€266,692
up €266,692 (+2936.4%), from €9,082 to €275,774
- Trade debts +€3.5m
up €3.5m (+1001.9%), from €353,313 to €3.9m
- Other debts +€1.0m
up €1.0m (+335.8%), from €309,511 to €1.3m
- Profit (loss) carried forward +€352,975
up €352,975, from -€352,489 to €486
- Reserves +€231,200
new in 2025: €231,200
of which Distributable reserves: +€225,000
- Tax, wage and social debts +€111,799
new in 2025: €111,799
of which Taxes: +€92,538
- Turnover +€14.3m
up €14.3m (+4200.7%), from €340,047 to €14.6m
- Purchases and services +€13.1m
up €13.1m (+2604.0%), from €503,517 to €13.6m
- Gross operating margin +€1.2m
up €1.2m, from -€146,363 to €1.0m
- Staff costs +€162,355
new in 2025: €162,355
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 | €372,334 | €5,688,356 | +€5.3m | +1427.8% |
| Fixed assets | 21/28 | - | €18,458 | +€18,458 | |
| Tangible fixed assets | 22/27 | - | €18,458 | +€18,458 | |
| Plant, machinery and equipment | 23 | - | €18,458 | +€18,458 | |
| Current assets | 29/58 | €372,334 | €5,669,898 | +€5.3m | +1422.8% |
| Amounts receivable within one year | 40/41 | €358,257 | €5,387,302 | +€5.0m | +1403.8% |
| Trade receivables | 40 | €323,131 | €5,373,995 | +€5.1m | +1563.1% |
| Other amounts receivable | 41 | €35,126 | €13,307 | -€21,819 | -62.1% |
| Cash at bank and in hand | 54/58 | €4,995 | €6,822 | +€1,827 | +36.6% |
| Deferred charges and accrued income | 490/1 | €9,082 | €275,774 | +€266,692 | +2936.4% |
| Total equity and liabilities | 10/49 | €372,334 | €5,688,356 | +€5.3m | +1427.8% |
| Equity | 10/15 | -€290,489 | €293,686 | +€584,175 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | - | €231,200 | +€231,200 | |
| Non-distributable reserves | 130/1 | - | €6,200 | +€6,200 | |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | - | €225,000 | +€225,000 | |
| Profit (loss) carried forward | 14 | -€352,489 | €486 | +€352,975 | |
| Provisions and deferred taxes | 16 | - | €100 | +€100 | |
| Provisions for liabilities and charges | 160/5 | - | €100 | +€100 | |
| Pensions and similar obligations | 160 | - | €100 | +€100 | |
| Amounts payable | 17/49 | €662,824 | €5,394,570 | +€4.7m | +713.9% |
| Amounts payable within one year | 42/48 | €662,824 | €5,353,834 | +€4.7m | +707.7% |
| Trade debts | 44 | €353,313 | €3,893,208 | +€3.5m | +1001.9% |
| Suppliers | 440/4 | €353,313 | €3,893,208 | +€3.5m | +1001.9% |
| Taxes, remuneration and social security | 45 | - | €111,799 | +€111,799 | |
| Taxes | 450/3 | - | €92,538 | +€92,538 | |
| Remuneration and social security | 454/9 | - | €19,261 | +€19,261 | |
| Other amounts payable | 47/48 | €309,511 | €1,348,827 | +€1.0m | +335.8% |
| Accrued charges and deferred income | 492/3 | - | €40,736 | +€40,736 | |
| Turnover | 70 | €340,047 | €14,624,282 | +€14.3m | +4200.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €503,517 | €13,615,143 | +€13.1m | +2604.0% |
| Remuneration, social security and pensions | 62 | - | €162,355 | +€162,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €2,075 | +€2,022 | +3871.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €1,359 | €1,474 | +€116 | +8.5% |
| Gross operating margin | 9900 | -€146,363 | €1,041,679 | +€1.2m | |
| Operating profit (loss) | 9901 | -€147,774 | €875,675 | +€1.0m | |
| Financial income | 75/76B | - | €2,617 | +€2,617 | |
| Recurring financial income | 75 | - | €2,617 | +€2,617 | |
| Financial charges | 65/66B | €12,099 | €30,458 | +€18,358 | +151.7% |
| Recurring financial charges | 65 | €12,099 | €30,458 | +€18,358 | +151.7% |
| Profit (loss) for the period before taxes | 9903 | -€159,873 | €847,835 | +€1.0m | |
| Income taxes | 67/77 | - | €93,659 | +€93,659 | |
| Profit (loss) for the period | 9904 | -€159,873 | €754,175 | +€914,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€159,873 | €754,175 | +€914,049 |
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 11 October 2026 via checked.be.