UNITE GRAPHIK: 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.
UNITE GRAPHIK
Largest movements
- Tangible fixed assets +€3,731
up €3,731 (+11.1%), from €33,718 to €37,449
of which Plant, machinery and equipment: +€8,496
- Deferred charges and accrued income -€2,632
down €2,632 (-40.4%), from €6,520 to €3,889
- Other debts +€15,890
up €15,890 (+39.7%), from €40,000 to €55,890
- Profit (loss) carried forward -€10,715
down €10,715 (-10.5%), from €102,530 to €91,815
- Trade debts -€6,629
down €6,629 (-69.4%), from €9,549 to €2,920
- Tax, wage and social debts +€3,880
up €3,880 (+14.7%), from €26,324 to €30,204
of which Taxes: +€7,280
- Debts after one year -€2,909
down €2,909 (-59.3%), from €4,905 to €1,996
- Gross operating margin +€30,025
up €30,025 (+78.3%), from €38,344 to €68,369
- Taxes +€6,086
up €6,086 (+107.0%), from €5,688 to €11,774
- Depreciation +€2,331
up €2,331 (+23.6%), from €9,893 to €12,224
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 | €189,117 | €188,734 | -€383 | -0.2% |
| Fixed assets | 21/28 | €33,852 | €37,583 | +€3,731 | +11.0% |
| Tangible fixed assets | 22/27 | €33,718 | €37,449 | +€3,731 | +11.1% |
| Plant, machinery and equipment | 23 | €25,599 | €34,095 | +€8,496 | +33.2% |
| Furniture and vehicles | 24 | €8,119 | €3,353 | -€4,765 | -58.7% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €155,266 | €151,151 | -€4,114 | -2.6% |
| Stocks and contracts in progress | 3 | €20,803 | €19,960 | -€843 | -4.1% |
| Stocks | 30/36 | €20,803 | €19,960 | -€843 | -4.1% |
| Amounts receivable within one year | 40/41 | €40,001 | €40,934 | +€932 | +2.3% |
| Trade receivables | 40 | €27,019 | €31,099 | +€4,080 | +15.1% |
| Other amounts receivable | 41 | €12,982 | €9,835 | -€3,148 | -24.2% |
| Cash at bank and in hand | 54/58 | €87,941 | €86,369 | -€1,572 | -1.8% |
| Deferred charges and accrued income | 490/1 | €6,520 | €3,889 | -€2,632 | -40.4% |
| Total equity and liabilities | 10/49 | €189,117 | €188,734 | -€383 | -0.2% |
| Equity | 10/15 | €105,530 | €94,815 | -€10,715 | -10.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,530 | €91,815 | -€10,715 | -10.5% |
| Amounts payable | 17/49 | €83,587 | €93,918 | +€10,331 | +12.4% |
| Amounts payable after more than one year | 17 | €4,905 | €1,996 | -€2,909 | -59.3% |
| Financial debts | 170/4 | €4,905 | €1,996 | -€2,909 | -59.3% |
| Amounts payable within one year | 42/48 | €78,682 | €91,922 | +€13,241 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €2,809 | €2,909 | +€100 | +3.6% |
| Trade debts | 44 | €9,549 | €2,920 | -€6,629 | -69.4% |
| Suppliers | 440/4 | €9,549 | €2,920 | -€6,629 | -69.4% |
| Taxes, remuneration and social security | 45 | €26,324 | €30,204 | +€3,880 | +14.7% |
| Taxes | 450/3 | €22,924 | €30,204 | +€7,280 | +31.8% |
| Remuneration and social security | 454/9 | €3,400 | - | -€3,400 | |
| Other amounts payable | 47/48 | €40,000 | €55,890 | +€15,890 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,893 | €12,224 | +€2,331 | +23.6% |
| Other operating charges | 640/8 | €395 | €404 | +€9 | +2.3% |
| Gross operating margin | 9900 | €38,344 | €68,369 | +€30,025 | +78.3% |
| Operating profit (loss) | 9901 | €28,055 | €55,740 | +€27,685 | +98.7% |
| Financial income | 75/76B | €532 | €652 | +€120 | +22.5% |
| Recurring financial income | 75 | €532 | €652 | +€120 | +22.5% |
| Financial charges | 65/66B | €408 | €455 | +€47 | +11.5% |
| Recurring financial charges | 65 | €408 | €455 | +€47 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €28,179 | €55,937 | +€27,758 | +98.5% |
| Income taxes | 67/77 | €5,688 | €11,774 | +€6,086 | +107.0% |
| Profit (loss) for the period | 9904 | €22,492 | €44,163 | +€21,671 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,492 | €44,163 | +€21,671 | +96.4% |
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 10 October 2026 via checked.be.