UNITED.BE: 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.
UNITED.BE
Largest movements
- Deferred charges and accrued income -€17,260
down €17,260 (-98.7%), from €17,487 to €227
- Receivables within one year -€5,437
down €5,437 (-79.3%), from €6,859 to €1,422
- Cash +€3,764
up €3,764 (+58.5%), from €6,432 to €10,196
mainly Deferred charges and accrued income (+€17,260) and Receivables within one year (+€5,437)
- Stocks and contracts -€3,140
down €3,140 (-7.7%), from €40,971 to €37,831
- Tax, wage and social debts -€11,022
down €11,022 (-58.3%), from €18,910 to €7,889
- Other debts -€10,331
down €10,331 (-38.8%), from €26,618 to €16,287
- Trade debts -€2,465
down €2,465 (-34.3%), from €7,197 to €4,732
- Profit (loss) carried forward +€1,745
up €1,745 (+20.8%), from €8,379 to €10,124
- Gross operating margin +€6,936
up €6,936, from -€884 to €6,052
- Financial charges -€2,418
down €2,418 (-77.8%), from €3,109 to €690
- Other operating charges -€294
down €294 (-14.6%), from €2,008 to €1,714
- Taxes +€294
up €294 (+18.2%), from €1,611 to €1,905
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 | €71,749 | €49,676 | -€22,073 | -30.8% |
| Current assets | 29/58 | €71,749 | €49,676 | -€22,073 | -30.8% |
| Stocks and contracts in progress | 3 | €40,971 | €37,831 | -€3,140 | -7.7% |
| Stocks | 30/36 | €40,971 | €37,831 | -€3,140 | -7.7% |
| Amounts receivable within one year | 40/41 | €6,859 | €1,422 | -€5,437 | -79.3% |
| Other amounts receivable | 41 | €6,859 | €1,422 | -€5,437 | -79.3% |
| Cash at bank and in hand | 54/58 | €6,432 | €10,196 | +€3,764 | +58.5% |
| Deferred charges and accrued income | 490/1 | €17,487 | €227 | -€17,260 | -98.7% |
| Total equity and liabilities | 10/49 | €71,749 | €49,676 | -€22,073 | -30.8% |
| Equity | 10/15 | €19,023 | €20,768 | +€1,745 | +9.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €644 | €644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €644 | €644 | = | 0.0% |
| Legal reserve | 130 | €644 | €644 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,379 | €10,124 | +€1,745 | +20.8% |
| Amounts payable | 17/49 | €52,726 | €28,908 | -€23,818 | -45.2% |
| Amounts payable within one year | 42/48 | €52,726 | €28,908 | -€23,818 | -45.2% |
| Trade debts | 44 | €7,197 | €4,732 | -€2,465 | -34.3% |
| Suppliers | 440/4 | €7,197 | €4,732 | -€2,465 | -34.3% |
| Taxes, remuneration and social security | 45 | €18,910 | €7,889 | -€11,022 | -58.3% |
| Remuneration and social security | 454/9 | €18,910 | €7,889 | -€11,022 | -58.3% |
| Other amounts payable | 47/48 | €26,618 | €16,287 | -€10,331 | -38.8% |
| Other operating charges | 640/8 | €2,008 | €1,714 | -€294 | -14.6% |
| Gross operating margin | 9900 | -€884 | €6,052 | +€6,936 | |
| Operating profit (loss) | 9901 | -€2,891 | €4,339 | +€7,230 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,109 | €690 | -€2,418 | -77.8% |
| Recurring financial charges | 65 | €3,109 | €690 | -€2,418 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,000 | €3,650 | +€9,650 | |
| Income taxes | 67/77 | €1,611 | €1,905 | +€294 | +18.2% |
| Profit (loss) for the period | 9904 | -€7,611 | €1,745 | +€9,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,611 | €1,745 | +€9,356 |
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 19 October 2026 via checked.be.