UNITAS-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.
UNITAS-INVEST
Largest movements
- Current investments +€753,107
up €753,107 (+436%), from €172,587 to €925,694
- Tangible fixed assets -€124,866
no longer reported in 2025 (was €124,866)
- Cash -€80,252
down €80,252 (-90.6%), from €88,603 to €8,351
mainly Current investments (-€753,107)
- Short-term financial debts +€496,497
up €496,497 (+381%), from €130,186 to €626,683
- Profit (loss) carried forward +€51,492
up €51,492 (+27.4%), from €187,670 to €239,162
- Financial income +€50,632
up €50,632 (+173%), from €29,344 to €79,976
of which Financial income: +€39,148
- Financial charges +€4,359
up €4,359 (+35.2%), from €12,392 to €16,751
- Taxes +€3,653
up €3,653 (+509%), from €717 to €4,370
- Gross operating margin -€344
down €344 (-4.9%), from -€7,019 to -€7,363
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 | €386,056 | €934,045 | +€547,989 | +142% |
| Fixed assets | 21/28 | €124,866 | - | -€124,866 | |
| Tangible fixed assets | 22/27 | €124,866 | - | -€124,866 | |
| Land and buildings | 22 | €124,866 | - | -€124,866 | |
| Current assets | 29/58 | €261,190 | €934,045 | +€672,855 | +258% |
| Current investments | 50/53 | €172,587 | €925,694 | +€753,107 | +436% |
| Cash at bank and in hand | 54/58 | €88,603 | €8,351 | -€80,252 | -90.6% |
| Total equity and liabilities | 10/49 | €386,056 | €934,045 | +€547,989 | +142% |
| Equity | 10/15 | €255,870 | €307,362 | +€51,492 | +20.1% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,670 | €239,162 | +€51,492 | +27.4% |
| Amounts payable | 17/49 | €130,186 | €626,683 | +€496,497 | +381% |
| Amounts payable within one year | 42/48 | €130,186 | €626,683 | +€496,497 | +381% |
| Financial debts | 43 | €130,186 | €626,683 | +€496,497 | +381% |
| Other loans | 439 | €130,186 | €626,683 | +€496,497 | +381% |
| Gross operating margin | 9900 | -€7,019 | -€7,363 | -€344 | -4.9% |
| Operating profit (loss) | 9901 | -€7,019 | -€7,363 | -€344 | -4.9% |
| Financial income | 75/76B | €29,344 | €79,976 | +€50,632 | +173% |
| Recurring financial income | 75 | €29,344 | €68,492 | +€39,148 | +133% |
| Non-recurring financial income | 76B | - | €11,484 | +€11,484 | |
| Financial charges | 65/66B | €12,392 | €16,751 | +€4,359 | +35.2% |
| Recurring financial charges | 65 | €12,392 | €16,751 | +€4,359 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €9,933 | €55,862 | +€45,929 | +462% |
| Income taxes | 67/77 | €717 | €4,370 | +€3,653 | +509% |
| Profit (loss) for the period | 9904 | €9,216 | €51,492 | +€42,276 | +459% |
| Profit (loss) for the period to be appropriated | 9905 | €9,216 | €51,492 | +€42,276 | +459% |
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 31 October 2026 via checked.be.