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 52.250, Logistics services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€9.7m
2023 · €11.2m-€1.4m
Equity
€10.4m
2023 · €11.7m-€1.3m
Cash
€493,354
2023 · €77,650+€415,704
Balance sheet total
€17.2m
2023 · €16.2m+€998,000
Largest movements
Assets
- Receivables within one year +€744,276
up €744,276 (+5.1%), from €14.7m to €15.4m
of which Trade receivables: +€494,720
- Cash +€415,704
up €415,704 (+535.4%), from €77,650 to €493,354
mainly Net result for the year (+€9.7m) and Trade debts (+€2.1m)
Equity and liabilities
- Trade debts +€2.1m
up €2.1m (+73.5%), from €2.9m to €5.1m
- Reserves -€1.4m
down €1.4m (-12.1%), from €11.2m to €9.9m
of which Distributable reserves: -€1.4m
- Tax, wage and social debts +€214,732
up €214,732 (+13.8%), from €1.6m to €1.8m
of which Taxes: +€212,212
Income statement
- Goods and materials +€1.6m
up €1.6m (+2.4%), from €65.8m to €67.4m
of which Purchases: +€1.6m
From the 2023 result to the 2024 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 2023
€11.2m
Turnover
-€530,884
Other operating income
-€2,366
Goods and materials
-€1.6m
Services and other goods
+€23,479
Staff costs
+€268,987
Depreciation
-€6,725
Write-downs
-€356
Other operating charges
+€1,288
Other operating items
+€2,783
Financial income
-€125,916
Financial charges
-€10,161
Taxes
+€573,166
Result 2024
€9.7m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€11.6m
Investment
-€82,197
Financing
-€11.1m
Cash 2023
€77,650
From operations (derived)
+€11.6m
Net result for the year
+€9.7m
Depreciation
+€121,560
Stocks and contracts
+€126,836
Receivables within one year
-€744,276
Smaller working-capital items
-€14,778
Trade debts
+€2.1m
Tax, wage and social debts
+€214,732
Investment (derived)
-€82,197
Investment in fixed assets (net)
-€82,197
Financing
-€11.1m
Short-term financial debts
-€3,318
Contributions, distributions and other
-€11.1m
Cash 2024
€493,354
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,228,617 | €17,226,617 | +€998,000 | +6.1% |
| Fixed assets | 21/28 | €562,152 | €522,789 | -€39,363 | -7.0% |
| Tangible fixed assets | 22/27 | €560,282 | €520,919 | -€39,363 | -7.0% |
| Land and buildings | 22 | €307,572 | €273,586 | -€33,986 | -11.0% |
| Plant, machinery and equipment | 23 | €48,705 | €45,809 | -€2,896 | -5.9% |
| Furniture and vehicles | 24 | €204,005 | €201,524 | -€2,481 | -1.2% |
| Financial fixed assets | 28 | €1,870 | €1,870 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,870 | €1,870 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,870 | €1,870 | = | 0.0% |
| Current assets | 29/58 | €15,666,465 | €16,703,828 | +€1.0m | +6.6% |
| Stocks and contracts in progress | 3 | €922,499 | €795,663 | -€126,836 | -13.7% |
| Stocks | 30/36 | €922,499 | €795,663 | -€126,836 | -13.7% |
| Raw materials and consumables | 30/31 | €922,499 | €795,663 | -€126,836 | -13.7% |
| Amounts receivable within one year | 40/41 | €14,651,912 | €15,396,188 | +€744,276 | +5.1% |
| Trade receivables | 40 | €11,080,696 | €11,575,416 | +€494,720 | +4.5% |
| Other amounts receivable | 41 | €3,571,216 | €3,820,772 | +€249,556 | +7.0% |
| Cash at bank and in hand | 54/58 | €77,650 | €493,354 | +€415,704 | +535.4% |
| Deferred charges and accrued income | 490/1 | €14,404 | €18,623 | +€4,219 | +29.3% |
| Total equity and liabilities | 10/49 | €16,228,617 | €17,226,617 | +€998,000 | +6.1% |
| Equity | 10/15 | €11,735,341 | €10,388,578 | -€1.3m | -11.5% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €11,212,000 | €9,850,000 | -€1.4m | -12.1% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €11,162,000 | €9,800,000 | -€1.4m | -12.2% |
| Profit (loss) carried forward | 14 | €23,341 | €38,578 | +€15,237 | +65.3% |
| Amounts payable | 17/49 | €4,493,276 | €6,838,039 | +€2.3m | +52.2% |
| Amounts payable within one year | 42/48 | €4,474,420 | €6,829,742 | +€2.4m | +52.6% |
| Financial debts | 43 | €5,245 | €1,927 | -€3,318 | -63.3% |
| Credit institutions | 430/8 | €5,245 | €1,927 | -€3,318 | -63.3% |
| Trade debts | 44 | €2,915,599 | €5,059,507 | +€2.1m | +73.5% |
| Suppliers | 440/4 | €2,915,599 | €5,059,507 | +€2.1m | +73.5% |
| Taxes, remuneration and social security | 45 | €1,553,576 | €1,768,308 | +€214,732 | +13.8% |
| Taxes | 450/3 | €765,380 | €977,592 | +€212,212 | +27.7% |
| Remuneration and social security | 454/9 | €788,196 | €790,716 | +€2,520 | +0.3% |
| Accrued charges and deferred income | 492/3 | €18,856 | €8,297 | -€10,559 | -56.0% |
| Operating income | 70/76A | €82,883,748 | €82,375,213 | -€508,535 | -0.6% |
| Turnover | 70 | €82,830,188 | €82,299,304 | -€530,884 | -0.6% |
| Other operating income | 74 | €33,147 | €30,781 | -€2,366 | -7.1% |
| Non-recurring operating income | 76A | €20,413 | €45,128 | +€24,715 | +121.1% |
| Operating charges | 60/66A | €68,378,138 | €69,719,851 | +€1.3m | +2.0% |
| Goods for resale, raw materials and consumables | 60 | €65,825,710 | €67,432,164 | +€1.6m | +2.4% |
| Purchases | 600/8 | €65,689,886 | €67,305,328 | +€1.6m | +2.5% |
| Change in stocks: decrease (increase) | 609 | €135,824 | €126,836 | -€8,988 | -6.6% |
| Services and other goods | 61 | €360,678 | €337,199 | -€23,479 | -6.5% |
| Remuneration, social security and pensions | 62 | €2,065,615 | €1,796,628 | -€268,987 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,835 | €121,560 | +€6,725 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€356 | - | +€356 | |
| Other operating charges | 640/8 | €11,656 | €10,368 | -€1,288 | -11.1% |
| Non-recurring operating charges | 66A | - | €21,932 | +€21,932 | |
| Operating profit (loss) | 9901 | €14,505,610 | €12,655,362 | -€1.9m | -12.8% |
| Financial income | 75/76B | €504,630 | €378,714 | -€125,916 | -25.0% |
| Recurring financial income | 75 | €504,630 | €378,714 | -€125,916 | -25.0% |
| Income from current assets | 751 | €504,630 | €378,714 | -€125,916 | -25.0% |
| Financial charges | 65/66B | €4,962 | €15,123 | +€10,161 | +204.8% |
| Recurring financial charges | 65 | €4,962 | €15,123 | +€10,161 | +204.8% |
| Other financial charges | 652/9 | €4,962 | €15,123 | +€10,161 | +204.8% |
| Profit (loss) for the period before taxes | 9903 | €15,005,278 | €13,018,953 | -€2.0m | -13.2% |
| Income taxes | 67/77 | €3,842,881 | €3,269,715 | -€573,166 | -14.9% |
| Taxes | 670/3 | €3,842,881 | €3,269,715 | -€573,166 | -14.9% |
| Profit (loss) for the period | 9904 | €11,162,397 | €9,749,238 | -€1.4m | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,162,397 | €9,749,238 | -€1.4m | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.