Unitas: what changed
Two fiscal 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.
What changed
Unitas
NACE 94.920, Activities of membership organisations
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€306,088
2024 · -€300,137+€606,225
Equity
€6.6m
2024 · €6.3m+€306,088
Cash
€5.7m
2024 · €3.2m+€2.6m
Balance sheet total
€10.2m
2024 · €9.3m+€909,278
Largest movements
Assets
- Cash +€2.6m
up €2.6m (+80.9%), from €3.2m to €5.7m
mainly Current investments (+€1.0m) and Provisions (+€543,333)
- Current investments -€1.0m
down €1.0m (-25.0%), from €4.0m to €3.0m
- Tangible fixed assets -€754,904
down €754,904 (-49.0%), from €1.5m to €787,179
of which Other tangible fixed assets: -€603,631
Equity and liabilities
- Provisions +€543,333
up €543,333 (+35.2%), from €1.5m to €2.1m
- Profit (loss) carried forward +€306,088
up €306,088 (+5.1%), from €6.0m to €6.3m
- Trade debts +€166,200
up €166,200 (+28.0%), from €592,729 to €758,929
Income statement
- Services and other goods -€2.3m
down €2.3m (-44.7%), from €5.1m to €2.8m
- Staff costs -€986,345
down €986,345 (-33.1%), from €3.0m to €2.0m
- Other operating income -€450,293
down €450,293 (-64.1%), from €702,916 to €252,623
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.
Result 2024
-€300,137
Staff costs
+€986,345
Depreciation
+€22,918
Other operating charges
-€7,094
Other operating items
-€355,940
Financial income
-€39,359
Financial charges
-€645
Result 2025
€306,088
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.
From operations
+€1.1m
Investment
+€1.4m
Financing
€0
Cash 2024
€3.2m
From operations (derived)
+€1.1m
Net result for the year
+€306,088
Depreciation
+€306,917
Receivables after one year
-€21,361
Receivables within one year
-€38,758
Deferred charges and accrued income
-€47,483
Provisions
+€543,333
Trade debts
+€166,200
Tax, wage and social debts
-€83,020
Accrued charges and deferred income
-€23,323
Investment (derived)
+€1.4m
Investment in fixed assets (net)
+€447,987
Current investments
+€1.0m
Cash 2025
€5.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,282,127 | €10,191,405 | +€909,278 | +9.8% |
| Fixed assets | 21/28 | €1,542,083 | €787,179 | -€754,904 | -49.0% |
| Tangible fixed assets | 22/27 | €1,542,083 | €787,179 | -€754,904 | -49.0% |
| Plant, machinery and equipment | 23 | €116,234 | €55,260 | -€60,974 | -52.5% |
| Furniture and vehicles | 24 | €264,339 | €174,040 | -€90,299 | -34.2% |
| Other tangible fixed assets | 26 | €1,161,510 | €557,879 | -€603,631 | -52.0% |
| Current assets | 29/58 | €7,740,044 | €9,404,226 | +€1.7m | +21.5% |
| Amounts receivable after more than one year | 29 | - | €21,361 | +€21,361 | |
| Other amounts receivable | 291 | - | €21,361 | +€21,361 | |
| Amounts receivable within one year | 40/41 | €278,952 | €317,710 | +€38,758 | +13.9% |
| Trade receivables | 40 | €123,208 | €31,642 | -€91,566 | -74.3% |
| Other amounts receivable | 41 | €155,744 | €286,068 | +€130,324 | +83.7% |
| Current investments | 50/53 | €4,000,000 | €3,000,000 | -€1.0m | -25.0% |
| Cash at bank and in hand | 54/58 | €3,159,503 | €5,716,083 | +€2.6m | +80.9% |
| Deferred charges and accrued income | 490/1 | €301,589 | €349,072 | +€47,483 | +15.7% |
| Total equity and liabilities | 10/49 | €9,282,127 | €10,191,405 | +€909,278 | +9.8% |
| Equity | 10/15 | €6,290,114 | €6,596,202 | +€306,088 | +4.9% |
| Contributions | 10/11 | €310,807 | €310,807 | = | 0.0% |
| Capital | 10 | €310,807 | €310,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,979,307 | €6,285,395 | +€306,088 | +5.1% |
| Provisions and deferred taxes | 16 | €1,543,333 | €2,086,666 | +€543,333 | +35.2% |
| Provisions for liabilities and charges | 160/5 | €1,543,333 | €2,086,666 | +€543,333 | +35.2% |
| Other liabilities and charges | 164/5 | €1,543,333 | €2,086,666 | +€543,333 | +35.2% |
| Amounts payable | 17/49 | €1,448,680 | €1,508,537 | +€59,857 | +4.1% |
| Amounts payable within one year | 42/48 | €948,478 | €1,031,658 | +€83,180 | +8.8% |
| Trade debts | 44 | €592,729 | €758,929 | +€166,200 | +28.0% |
| Suppliers | 440/4 | €592,729 | €758,929 | +€166,200 | +28.0% |
| Taxes, remuneration and social security | 45 | €355,749 | €272,729 | -€83,020 | -23.3% |
| Taxes | 450/3 | €93,151 | €66,496 | -€26,655 | -28.6% |
| Remuneration and social security | 454/9 | €262,598 | €206,233 | -€56,365 | -21.5% |
| Accrued charges and deferred income | 492/3 | €500,202 | €476,879 | -€23,323 | -4.7% |
| Operating income | 70/76A | €6,898,951 | €6,460,945 | -€438,006 | -6.3% |
| Other operating income | 74 | €702,916 | €252,623 | -€450,293 | -64.1% |
| Non-recurring operating income | 76A | €19,372 | €2,647 | -€16,725 | -86.3% |
| Operating charges | 60/66A | €7,371,997 | €6,287,762 | -€1.1m | -14.7% |
| Goods for resale, raw materials and consumables | 60 | €32,710 | €6,690 | -€26,020 | -79.5% |
| Purchases | 600/8 | €32,710 | €6,690 | -€26,020 | -79.5% |
| Services and other goods | 61 | €5,130,508 | €2,836,478 | -€2.3m | -44.7% |
| Remuneration, social security and pensions | 62 | €2,977,942 | €1,991,597 | -€986,345 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329,835 | €306,917 | -€22,918 | -6.9% |
| Other operating charges | 640/8 | €127,653 | €134,747 | +€7,094 | +5.6% |
| Non-recurring operating charges | 66A | €30,014 | €468,000 | +€437,986 | +1459.3% |
| Operating profit (loss) | 9901 | -€473,046 | €173,183 | +€646,229 | |
| Financial income | 75/76B | €182,058 | €142,699 | -€39,359 | -21.6% |
| Recurring financial income | 75 | €182,058 | €142,699 | -€39,359 | -21.6% |
| Income from current assets | 751 | €182,058 | €142,699 | -€39,359 | -21.6% |
| Financial charges | 65/66B | €9,149 | €9,794 | +€645 | +7.0% |
| Recurring financial charges | 65 | €9,149 | €9,794 | +€645 | +7.0% |
| Other financial charges | 652/9 | €9,149 | €9,794 | +€645 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€300,137 | €306,088 | +€606,225 | |
| Profit (loss) for the period | 9904 | -€300,137 | €306,088 | +€606,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€300,137 | €306,088 | +€606,225 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.