UNITED BY 13: 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 BY 13
Largest movements
- Cash +€16,020
up €16,020 (+2,720%), from €589 to €16,609
mainly Receivables within one year (+€8,958) and Trade debts (+€3,527)
- Receivables within one year -€8,958
down €8,958 (-47.1%), from €19,022 to €10,064
of which Trade receivables: -€10,371
- Deferred charges and accrued income -€985
down €985 (-45.8%), from €2,151 to €1,167
- Financial fixed assets +€500
new in 2025: €500
- Trade debts +€3,527
up €3,527 (+62.2%), from €5,671 to €9,198
- Profit (loss) carried forward +€3,401
up €3,401 (+33.0%), from €10,298 to €13,699
- Tax, wage and social debts -€555
down €555 (-9.6%), from €5,793 to €5,239
of which Remuneration and social security: -€445
- Purchases and services +€224,869
up €224,869 (+94.3%), from €238,582 to €463,451
- Staff costs -€174,550
down €174,550 (-100%), from €174,550 to €0
- Gross operating margin -€173,800
down €173,800 (-97.4%), from €178,370 to €4,569
- Turnover +€51,069
up €51,069 (+12.2%), from €416,952 to €468,020
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 | €21,762 | €28,339 | +€6,577 | +30.2% |
| Fixed assets | 21/28 | - | €500 | +€500 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €21,762 | €27,839 | +€6,077 | +27.9% |
| Amounts receivable within one year | 40/41 | €19,022 | €10,064 | -€8,958 | -47.1% |
| Trade receivables | 40 | €19,022 | €8,651 | -€10,371 | -54.5% |
| Other amounts receivable | 41 | - | €1,413 | +€1,413 | |
| Cash at bank and in hand | 54/58 | €589 | €16,609 | +€16,020 | +2,720% |
| Deferred charges and accrued income | 490/1 | €2,151 | €1,167 | -€985 | -45.8% |
| Total equity and liabilities | 10/49 | €21,762 | €28,339 | +€6,577 | +30.2% |
| Equity | 10/15 | €10,298 | €13,699 | +€3,401 | +33.0% |
| Profit (loss) carried forward | 14 | €10,298 | €13,699 | +€3,401 | +33.0% |
| Amounts payable | 17/49 | €11,464 | €14,640 | +€3,176 | +27.7% |
| Amounts payable within one year | 42/48 | €11,464 | €14,436 | +€2,972 | +25.9% |
| Trade debts | 44 | €5,671 | €9,198 | +€3,527 | +62.2% |
| Suppliers | 440/4 | €5,671 | €9,198 | +€3,527 | +62.2% |
| Taxes, remuneration and social security | 45 | €5,793 | €5,239 | -€555 | -9.6% |
| Taxes | 450/3 | €1,033 | €924 | -€110 | -10.6% |
| Remuneration and social security | 454/9 | €4,760 | €4,315 | -€445 | -9.3% |
| Accrued charges and deferred income | 492/3 | - | €204 | +€204 | |
| Turnover | 70 | €416,952 | €468,020 | +€51,069 | +12.2% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €238,582 | €463,451 | +€224,869 | +94.3% |
| Remuneration, social security and pensions | 62 | €174,550 | €0 | -€174,550 | -100% |
| Other operating charges | 640/8 | - | €2,091 | +€2,091 | |
| Gross operating margin | 9900 | €178,370 | €4,569 | -€173,800 | -97.4% |
| Operating profit (loss) | 9901 | €3,820 | €2,478 | -€1,341 | -35.1% |
| Financial income | 75/76B | - | €1,551 | +€1,551 | |
| Recurring financial income | 75 | - | €1,551 | +€1,551 | |
| Financial charges | 65/66B | €836 | €628 | -€208 | -24.9% |
| Recurring financial charges | 65 | €836 | €628 | -€208 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €2,983 | €3,401 | +€418 | +14.0% |
| Profit (loss) for the period | 9904 | €2,983 | €3,401 | +€418 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | €3,401 | +€418 | +14.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.