UNIT1 INVEST: 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.
UNIT1 INVEST
Largest movements
- Tangible fixed assets +€165,597
up €165,597 (+26.2%), from €631,242 to €796,839
- Debts after one year -€489,093
down €489,093 (-91.0%), from €537,212 to €48,119
- Current portion of long-term debt +€442,107
up €442,107 (+941%), from €46,986 to €489,093
- Revaluation surpluses +€208,277
new in 2025: €208,277
- Other debts +€18,000
up €18,000 (+240%), from €7,500 to €25,500
- Reserves -€16,001
down €16,001 (-77.1%), from €20,764 to €4,763
- Financial charges -€1,104
down €1,104 (-7.6%), from €14,553 to €13,449
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 | €638,265 | €803,719 | +€165,454 | +25.9% |
| Fixed assets | 21/28 | €631,242 | €796,839 | +€165,597 | +26.2% |
| Tangible fixed assets | 22/27 | €631,242 | €796,839 | +€165,597 | +26.2% |
| Land and buildings | 22 | €631,242 | €796,839 | +€165,597 | +26.2% |
| Current assets | 29/58 | €7,023 | €6,880 | -€143 | -2.0% |
| Amounts receivable within one year | 40/41 | €118 | €124 | +€6 | +5.3% |
| Other amounts receivable | 41 | €118 | €124 | +€6 | +5.3% |
| Cash at bank and in hand | 54/58 | €6,905 | €6,756 | -€149 | -2.2% |
| Total equity and liabilities | 10/49 | €638,265 | €803,719 | +€165,454 | +25.9% |
| Equity | 10/15 | €39,364 | €231,640 | +€192,276 | +488% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €208,277 | +€208,277 | |
| Reserves | 13 | €20,764 | €4,763 | -€16,001 | -77.1% |
| Distributable reserves | 133 | €20,764 | €4,763 | -€16,001 | -77.1% |
| Amounts payable | 17/49 | €598,900 | €572,079 | -€26,822 | -4.5% |
| Amounts payable after more than one year | 17 | €537,212 | €48,119 | -€489,093 | -91.0% |
| Financial debts | 170/4 | €537,212 | €48,119 | -€489,093 | -91.0% |
| Amounts payable within one year | 42/48 | €55,688 | €517,960 | +€462,271 | +830% |
| Current portion of amounts payable after more than one year | 42 | €46,986 | €489,093 | +€442,107 | +941% |
| Trade debts | 44 | - | €1,911 | +€1,911 | |
| Suppliers | 440/4 | - | €1,911 | +€1,911 | |
| Taxes, remuneration and social security | 45 | €1,203 | €1,456 | +€253 | +21.1% |
| Taxes | 450/3 | €1,203 | €1,456 | +€253 | +21.1% |
| Other amounts payable | 47/48 | €7,500 | €25,500 | +€18,000 | +240% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,679 | €42,679 | = | 0.0% |
| Other operating charges | 640/8 | €4,579 | €4,718 | +€140 | +3.0% |
| Gross operating margin | 9900 | €66,225 | €66,302 | +€77 | +0.1% |
| Operating profit (loss) | 9901 | €18,966 | €18,904 | -€62 | -0.3% |
| Financial charges | 65/66B | €14,553 | €13,449 | -€1,104 | -7.6% |
| Recurring financial charges | 65 | €14,553 | €13,449 | -€1,104 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €4,413 | €5,455 | +€1,042 | +23.6% |
| Income taxes | 67/77 | €1,203 | €1,456 | +€253 | +21.1% |
| Profit (loss) for the period | 9904 | €3,210 | €3,999 | +€789 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,210 | €3,999 | +€789 | +24.6% |
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 30 October 2026 via checked.be.