UNITED VISION: 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 VISION
Largest movements
- Receivables within one year -€289
no longer reported in 2025 (was €289)
- Tangible fixed assets -€170
down €170 (-66.0%), from €258 to €88
- Deferred charges and accrued income -€137
down €137 (-70.0%), from €196 to €59
- Cash +€102
up €102 (+13.2%), from €769 to €871
mainly Net result for the year (+€1,640) and Receivables within one year (+€289)
- Trade debts -€2,189
down €2,189 (-80.4%), from €2,724 to €535
- Profit (loss) carried forward +€1,605
up €1,605 (+1.7%), from -€91,744 to -€90,139
- Tax, wage and social debts +€133
up €133 (+95.0%), from €140 to €272
- Other debts -€44
down €44 (-0.1%), from €84,193 to €84,149
- Depreciation -€4,233
down €4,233 (-96.1%), from €4,403 to €170
- Gross operating margin -€592
down €592 (-14.2%), from €4,165 to €3,573
- Other operating charges -€325
down €325 (-18.2%), from €1,784 to €1,459
- Taxes -€140
no longer reported in 2025 (was €140)
- Financial charges +€108
up €108 (+54.8%), from €197 to €304
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 | €1,512 | €1,018 | -€494 | -32.7% |
| Fixed assets | 21/28 | €258 | €88 | -€170 | -66.0% |
| Tangible fixed assets | 22/27 | €258 | €88 | -€170 | -66.0% |
| Plant, machinery and equipment | 23 | €258 | €88 | -€170 | -66.0% |
| Current assets | 29/58 | €1,254 | €930 | -€324 | -25.8% |
| Amounts receivable within one year | 40/41 | €289 | - | -€289 | |
| Other amounts receivable | 41 | €289 | - | -€289 | |
| Cash at bank and in hand | 54/58 | €769 | €871 | +€102 | +13.2% |
| Deferred charges and accrued income | 490/1 | €196 | €59 | -€137 | -70.0% |
| Total equity and liabilities | 10/49 | €1,512 | €1,018 | -€494 | -32.7% |
| Equity | 10/15 | -€85,544 | -€83,939 | +€1,605 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,744 | -€90,139 | +€1,605 | +1.7% |
| Amounts payable | 17/49 | €87,056 | €84,956 | -€2,099 | -2.4% |
| Amounts payable within one year | 42/48 | €87,056 | €84,956 | -€2,099 | -2.4% |
| Trade debts | 44 | €2,724 | €535 | -€2,189 | -80.4% |
| Suppliers | 440/4 | €2,724 | €535 | -€2,189 | -80.4% |
| Taxes, remuneration and social security | 45 | €140 | €272 | +€133 | +95.0% |
| Taxes | 450/3 | €140 | €272 | +€133 | +95.0% |
| Other amounts payable | 47/48 | €84,193 | €84,149 | -€44 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,403 | €170 | -€4,233 | -96.1% |
| Other operating charges | 640/8 | €1,784 | €1,459 | -€325 | -18.2% |
| Gross operating margin | 9900 | €4,165 | €3,573 | -€592 | -14.2% |
| Operating profit (loss) | 9901 | -€2,022 | €1,944 | +€3,966 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €197 | €304 | +€108 | +54.8% |
| Recurring financial charges | 65 | €197 | €304 | +€108 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,218 | €1,640 | +€3,858 | |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€2,358 | €1,640 | +€3,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,358 | €1,640 | +€3,998 |
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 26 October 2026 via checked.be.