UNITEA: 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
UNITEA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€699,377
2024 · -€774,691+€75,314
Equity
€25.1m
2024 · €23.1m+€2.0m
Cash
€24,590
2024 · €1.1m-€1.0m
Balance sheet total
€52.7m
2024 · €49.4m+€3.3m
Largest movements
Assets
- Receivables within one year +€4.3m
up €4.3m (+173.5%), from €2.5m to €6.9m
of which Other amounts receivable: +€4.2m
- Cash -€1.0m
down €1.0m (-97.7%), from €1.1m to €24,590
mainly Receivables within one year (-€4.3m) and Debts after one year (-€819,005)
Equity and liabilities
- Contributions +€2.7m
up €2.7m (+30.2%), from €8.8m to €11.5m
- Short-term financial debts +€2.0m
up €2.0m (+133.3%), from €1.5m to €3.5m
- Debts after one year -€819,005
down €819,005 (-3.8%), from €21.6m to €20.8m
- Profit (loss) carried forward -€699,377
down €699,377 (-5.1%), from €13.6m to €12.9m
Income statement
- Financial charges -€223,446
down €223,446 (-12.3%), from €1.8m to €1.6m
- Financial income -€93,005
down €93,005 (-17.1%), from €543,980 to €450,974
- Services and other goods -€28,467
down €28,467 (-7.8%), from €363,961 to €335,494
- Turnover +€22,000
up €22,000 (+2.2%), from €991,000 to €1.0m
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
-€774,691
Turnover
+€22,000
Services and other goods
+€28,467
Other operating charges
+€1,006
Other operating items
-€106,600
Financial income
-€93,005
Financial charges
+€223,446
Result 2025
-€699,377
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
-€4.9m
Investment
€0
Financing
+€3.8m
Cash 2024
€1.1m
From operations (derived)
-€4.9m
Net result for the year
-€699,377
Receivables within one year
-€4.3m
Deferred charges and accrued income
+€14,066
Trade debts
+€226,128
Other debts
+€726
Accrued charges and deferred income
-€79,234
Financing
+€3.8m
Debts after one year
-€819,005
Current portion of long-term debt
-€0
Short-term financial debts
+€2.0m
Contributions, distributions and other
+€2.7m
Cash 2025
€24,590
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,429,023 | €52,717,059 | +€3.3m | +6.7% |
| Fixed assets | 21/28 | €45,324,516 | €45,324,516 | = | 0.0% |
| Financial fixed assets | 28 | €45,324,516 | €45,324,516 | = | 0.0% |
| Affiliated companies | 280/1 | €45,324,516 | €45,324,516 | = | 0.0% |
| Participating interests | 280 | €41,424,516 | €41,424,516 | = | 0.0% |
| Amounts receivable | 281 | €3,900,000 | €3,900,000 | = | 0.0% |
| Current assets | 29/58 | €4,104,506 | €7,392,543 | +€3.3m | +80.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,505,248 | €6,851,688 | +€4.3m | +173.5% |
| Trade receivables | 40 | €0 | €158,382 | +€158,382 | |
| Other amounts receivable | 41 | €2,505,248 | €6,693,306 | +€4.2m | +167.2% |
| Cash at bank and in hand | 54/58 | €1,068,927 | €24,590 | -€1.0m | -97.7% |
| Deferred charges and accrued income | 490/1 | €530,331 | €516,266 | -€14,066 | -2.7% |
| Total equity and liabilities | 10/49 | €49,429,023 | €52,717,059 | +€3.3m | +6.7% |
| Equity | 10/15 | €23,135,205 | €25,094,628 | +€2.0m | +8.5% |
| Contributions | 10/11 | €8,809,500 | €11,468,300 | +€2.7m | +30.2% |
| Capital | 10 | €8,809,500 | €11,468,300 | +€2.7m | +30.2% |
| Issued capital | 100 | €8,809,500 | €11,468,300 | +€2.7m | +30.2% |
| Reserves | 13 | €681,000 | €681,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €681,000 | €681,000 | = | 0.0% |
| Legal reserve | 130 | €681,000 | €681,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,644,705 | €12,945,328 | -€699,377 | -5.1% |
| Amounts payable | 17/49 | €26,293,818 | €27,622,432 | +€1.3m | +5.1% |
| Amounts payable after more than one year | 17 | €21,601,768 | €20,782,763 | -€819,005 | -3.8% |
| Financial debts | 170/4 | €21,601,768 | €20,782,763 | -€819,005 | -3.8% |
| Subordinated loans | 170 | €8,999,627 | €9,715,663 | +€716,036 | +8.0% |
| Credit institutions | 173 | €12,602,141 | €11,067,100 | -€1.5m | -12.2% |
| Amounts payable within one year | 42/48 | €3,837,551 | €6,064,404 | +€2.2m | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €1,535,041 | €1,535,041 | -€0 | 0.0% |
| Financial debts | 43 | €1,500,000 | €3,500,000 | +€2.0m | +133.3% |
| Credit institutions | 430/8 | €1,500,000 | €3,500,000 | +€2.0m | +133.3% |
| Trade debts | 44 | €52,509 | €278,637 | +€226,128 | +430.6% |
| Suppliers | 440/4 | €52,509 | €278,637 | +€226,128 | +430.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €750,000 | €750,726 | +€726 | +0.1% |
| Accrued charges and deferred income | 492/3 | €854,499 | €775,265 | -€79,234 | -9.3% |
| Operating income | 70/76A | €991,000 | €1,013,000 | +€22,000 | +2.2% |
| Turnover | 70 | €991,000 | €1,013,000 | +€22,000 | +2.2% |
| Operating charges | 60/66A | €487,180 | €564,307 | +€77,127 | +15.8% |
| Services and other goods | 61 | €363,961 | €335,494 | -€28,467 | -7.8% |
| Other operating charges | 640/8 | €2,269 | €1,263 | -€1,006 | -44.3% |
| Non-recurring operating charges | 66A | €120,951 | €227,551 | +€106,600 | +88.1% |
| Operating profit (loss) | 9901 | €503,820 | €448,693 | -€55,127 | -10.9% |
| Financial income | 75/76B | €543,980 | €450,974 | -€93,005 | -17.1% |
| Recurring financial income | 75 | €543,980 | €450,974 | -€93,005 | -17.1% |
| Income from financial fixed assets | 750 | €257,227 | €257,227 | = | 0.0% |
| Income from current assets | 751 | €286,753 | €193,747 | -€93,005 | -32.4% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,822,490 | €1,599,044 | -€223,446 | -12.3% |
| Recurring financial charges | 65 | €1,822,490 | €1,599,044 | -€223,446 | -12.3% |
| Debt charges | 650 | €1,819,051 | €1,578,149 | -€240,902 | -13.2% |
| Other financial charges | 652/9 | €3,440 | €20,896 | +€17,456 | +507.5% |
| Profit (loss) for the period before taxes | 9903 | -€774,691 | -€699,377 | +€75,314 | +9.7% |
| Profit (loss) for the period | 9904 | -€774,691 | -€699,377 | +€75,314 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€774,691 | -€699,377 | +€75,314 | +9.7% |
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 4 October 2026 via checked.be.