Unitem: 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.
Unitem
Largest movements
- Tangible fixed assets +€56,580
up €56,580 (+451%), from €12,536 to €69,116
of which Furniture and vehicles: +€58,388
- Cash -€40,183
down €40,183 (-17.3%), from €232,536 to €192,353
mainly Investment in fixed assets (net) (-€61,034) and Other debts (-€30,175)
- Receivables within one year -€11,961
down €11,961 (-25.6%), from €46,757 to €34,796
of which Trade receivables: -€11,190
- Deferred charges and accrued income +€4,901
up €4,901 (+322%), from €1,520 to €6,421
- Profit (loss) carried forward +€47,937
up €47,937 (+21.8%), from €220,310 to €268,247
- Other debts -€30,175
down €30,175 (-66.8%), from €45,202 to €15,027
- Tax, wage and social debts -€6,880
down €6,880 (-42.2%), from €16,305 to €9,425
- Depreciation -€2,326
down €2,326 (-34.3%), from €6,780 to €4,454
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 | €293,349 | €302,685 | +€9,336 | +3.2% |
| Fixed assets | 21/28 | €12,536 | €69,116 | +€56,580 | +451% |
| Tangible fixed assets | 22/27 | €12,536 | €69,116 | +€56,580 | +451% |
| Plant, machinery and equipment | 23 | €4,173 | €2,365 | -€1,808 | -43.3% |
| Furniture and vehicles | 24 | €8,363 | €66,751 | +€58,388 | +698% |
| Current assets | 29/58 | €280,813 | €233,569 | -€47,244 | -16.8% |
| Amounts receivable within one year | 40/41 | €46,757 | €34,796 | -€11,961 | -25.6% |
| Trade receivables | 40 | €41,757 | €30,567 | -€11,190 | -26.8% |
| Other amounts receivable | 41 | €5,000 | €4,229 | -€771 | -15.4% |
| Cash at bank and in hand | 54/58 | €232,536 | €192,353 | -€40,183 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,520 | €6,421 | +€4,901 | +322% |
| Total equity and liabilities | 10/49 | €293,349 | €302,685 | +€9,336 | +3.2% |
| Equity | 10/15 | €226,510 | €274,447 | +€47,937 | +21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,310 | €268,247 | +€47,937 | +21.8% |
| Amounts payable | 17/49 | €66,839 | €28,238 | -€38,601 | -57.8% |
| Amounts payable within one year | 42/48 | €66,839 | €28,238 | -€38,601 | -57.8% |
| Trade debts | 44 | €5,332 | €3,786 | -€1,546 | -29.0% |
| Suppliers | 440/4 | €5,332 | €3,786 | -€1,546 | -29.0% |
| Taxes, remuneration and social security | 45 | €16,305 | €9,425 | -€6,880 | -42.2% |
| Taxes | 450/3 | €16,305 | €9,425 | -€6,880 | -42.2% |
| Other amounts payable | 47/48 | €45,202 | €15,027 | -€30,175 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,780 | €4,454 | -€2,326 | -34.3% |
| Other operating charges | 640/8 | €643 | €531 | -€112 | -17.4% |
| Gross operating margin | 9900 | €67,995 | €68,406 | +€411 | +0.6% |
| Operating profit (loss) | 9901 | €60,572 | €63,420 | +€2,848 | +4.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €902 | €290 | -€612 | -67.9% |
| Recurring financial charges | 65 | €902 | €290 | -€612 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €59,670 | €63,137 | +€3,467 | +5.8% |
| Income taxes | 67/77 | €15,539 | €15,200 | -€339 | -2.2% |
| Profit (loss) for the period | 9904 | €44,131 | €47,937 | +€3,806 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,131 | €47,937 | +€3,806 | +8.6% |
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 17 October 2026 via checked.be.