UNITED COMMUNICATION: 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.
UNITED COMMUNICATION
Largest movements
- Receivables within one year +€113,173
up €113,173 (+522.2%), from €21,673 to €134,845
of which Trade receivables: +€115,655
- Stocks and contracts -€71,200
down €71,200 (-57.1%), from €124,763 to €53,563
- Deferred charges and accrued income -€22,308
no longer reported in 2023 (was €22,308)
- Contributions -€49,000
down €49,000 (-98.0%), from €50,000 to €1,000
- Other debts +€49,000
new in 2023: €49,000
- Profit (loss) carried forward +€11,296
up €11,296, from -€2,059 to €9,237
- Tax, wage and social debts +€10,968
new in 2023: €10,968
- Trade debts -€3,094
down €3,094 (-62.1%), from €4,982 to €1,888
- Gross operating margin +€21,439
up €21,439, from -€11,039 to €10,400
- Taxes +€1,098
new in 2023: €1,098
- Financial charges +€616
up €616 (+91.9%), from €670 to €1,286
- Financial income -€129
down €129 (-3.2%), from €3,971 to €3,842
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,634 | €189,041 | +€19,407 | +11.4% |
| Fixed assets | 21/28 | €848 | €633 | -€215 | -25.4% |
| Tangible fixed assets | 22/27 | €848 | €633 | -€215 | -25.4% |
| Furniture and vehicles | 24 | €848 | €633 | -€215 | -25.4% |
| Current assets | 29/58 | €168,786 | €188,408 | +€19,623 | +11.6% |
| Stocks and contracts in progress | 3 | €124,763 | €53,563 | -€71,200 | -57.1% |
| Stocks | 30/36 | €124,763 | €53,563 | -€71,200 | -57.1% |
| Amounts receivable within one year | 40/41 | €21,673 | €134,845 | +€113,173 | +522.2% |
| Trade receivables | 40 | €19,190 | €134,845 | +€115,655 | +602.7% |
| Other amounts receivable | 41 | €2,483 | - | -€2,483 | |
| Cash at bank and in hand | 54/58 | €42 | - | -€42 | |
| Deferred charges and accrued income | 490/1 | €22,308 | - | -€22,308 | |
| Total equity and liabilities | 10/49 | €169,634 | €189,041 | +€19,407 | +11.4% |
| Equity | 10/15 | €49,258 | €11,554 | -€37,704 | -76.5% |
| Contributions | 10/11 | €50,000 | €1,000 | -€49,000 | -98.0% |
| Outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €1,317 | €1,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,317 | €1,317 | = | 0.0% |
| Legal reserve | 130 | €1,317 | - | -€1,317 | |
| Reserves not available under the articles | 1311 | - | €1,317 | +€1,317 | |
| Profit (loss) carried forward | 14 | -€2,059 | €9,237 | +€11,296 | |
| Amounts payable | 17/49 | €120,376 | €177,487 | +€57,112 | +47.4% |
| Amounts payable within one year | 42/48 | €120,376 | €177,487 | +€57,112 | +47.4% |
| Financial debts | 43 | €115,393 | €115,631 | +€237 | +0.2% |
| Credit institutions | 430/8 | €1,485 | €3,364 | +€1,879 | +126.5% |
| Other loans | 439 | €113,908 | €112,267 | -€1,642 | -1.4% |
| Trade debts | 44 | €4,982 | €1,888 | -€3,094 | -62.1% |
| Suppliers | 440/4 | €4,982 | €1,888 | -€3,094 | -62.1% |
| Taxes, remuneration and social security | 45 | - | €10,968 | +€10,968 | |
| Taxes | 450/3 | - | €10,968 | +€10,968 | |
| Other amounts payable | 47/48 | - | €49,000 | +€49,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €215 | = | 0.0% |
| Other operating charges | 640/8 | €398 | €348 | -€50 | -12.6% |
| Gross operating margin | 9900 | -€11,039 | €10,400 | +€21,439 | |
| Operating profit (loss) | 9901 | -€11,652 | €9,837 | +€21,489 | |
| Financial income | 75/76B | €3,971 | €3,842 | -€129 | -3.2% |
| Recurring financial income | 75 | €3,971 | €3,842 | -€129 | -3.2% |
| Financial charges | 65/66B | €670 | €1,286 | +€616 | +91.9% |
| Recurring financial charges | 65 | €670 | €1,286 | +€616 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,352 | €12,394 | +€20,745 | |
| Income taxes | 67/77 | - | €1,098 | +€1,098 | |
| Profit (loss) for the period | 9904 | -€8,352 | €11,296 | +€19,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,352 | €11,296 | +€19,647 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.