UNITIME: 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.
What changed
UNITIME
NACE 82.100, Office administrative and support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€303,731
2024 · €208,690+€95,041
Equity
€1.5m
2024 · €1.2m+€303,731
Cash
€585,157
2024 · €578,837+€6,320
Balance sheet total
€5.9m
2024 · €6.0m-€66,500
Largest movements
Assets
- Stocks and contracts -€467,196
down €467,196 (-31.6%), from €1.5m to €1.0m
- Financial fixed assets +€380,732
up €380,732 (+10.1%), from €3.8m to €4.2m
Equity and liabilities
- Trade debts -€504,816
down €504,816 (-29.6%), from €1.7m to €1.2m
- Profit (loss) carried forward +€303,731
up €303,731 (+26.1%), from €1.2m to €1.5m
- Debts after one year +€163,566
up €163,566 (+8.3%), from €2.0m to €2.1m
of which Financial debts: +€91,566
- Tax, wage and social debts -€68,912
down €68,912 (-8.9%), from €773,119 to €704,207
of which Taxes: -€58,909
Income statement
- Taxes -€56,560
down €56,560 (-43.5%), from €130,000 to €73,440
- Gross operating margin +€52,359
up €52,359 (+2.3%), from €2.3m to €2.3m
- Staff costs +€51,953
up €51,953 (+2.9%), from €1.8m to €1.8m
- Financial charges -€25,575
down €25,575 (-19.1%), from €133,883 to €108,309
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.
Result 2024
€208,690
Gross operating margin
+€52,359
Staff costs
-€51,953
Depreciation
+€6,587
Other operating charges
+€6,261
Financial income
-€347
Financial charges
+€25,575
Taxes
+€56,560
Result 2025
€303,731
Cash bridge derived
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.
From operations
+€222,027
Investment
-€386,593
Financing
+€170,886
Cash 2024
€578,837
From operations (derived)
+€222,027
Net result for the year
+€303,731
Depreciation
+€17,421
Stocks and contracts
+€467,196
Receivables within one year
-€23,626
Deferred charges and accrued income
-€1,579
Trade debts
-€504,816
Tax, wage and social debts
-€68,912
Advances received
+€35,510
Accrued charges and deferred income
-€2,899
Investment (derived)
-€386,593
Investment in fixed assets (net)
-€386,593
Financing
+€170,886
Debts after one year
+€163,566
Current portion of long-term debt
+€881
Short-term financial debts
+€6,438
Cash 2025
€585,157
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,993,805 | €5,927,305 | -€66,500 | -1.1% |
| Fixed assets | 21/28 | €3,818,982 | €4,188,153 | +€369,172 | +9.7% |
| Tangible fixed assets | 22/27 | €49,413 | €37,853 | -€11,560 | -23.4% |
| Plant, machinery and equipment | 23 | €41,874 | €24,187 | -€17,687 | -42.2% |
| Furniture and vehicles | 24 | €7,539 | €4,566 | -€2,973 | -39.4% |
| Other tangible fixed assets | 26 | - | €9,100 | +€9,100 | |
| Financial fixed assets | 28 | €3,769,569 | €4,150,301 | +€380,732 | +10.1% |
| Current assets | 29/58 | €2,174,823 | €1,739,151 | -€435,672 | -20.0% |
| Stocks and contracts in progress | 3 | €1,477,797 | €1,010,601 | -€467,196 | -31.6% |
| Stocks | 30/36 | €1,477,797 | €1,010,601 | -€467,196 | -31.6% |
| Amounts receivable within one year | 40/41 | €105,436 | €129,062 | +€23,626 | +22.4% |
| Trade receivables | 40 | €18,385 | €50,173 | +€31,788 | +172.9% |
| Other amounts receivable | 41 | €87,051 | €78,889 | -€8,162 | -9.4% |
| Cash at bank and in hand | 54/58 | €578,837 | €585,157 | +€6,320 | +1.1% |
| Deferred charges and accrued income | 490/1 | €12,753 | €14,331 | +€1,579 | +12.4% |
| Total equity and liabilities | 10/49 | €5,993,805 | €5,927,305 | -€66,500 | -1.1% |
| Equity | 10/15 | €1,190,202 | €1,493,933 | +€303,731 | +25.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,165,202 | €1,468,933 | +€303,731 | +26.1% |
| Amounts payable | 17/49 | €4,803,603 | €4,433,372 | -€370,231 | -7.7% |
| Amounts payable after more than one year | 17 | €1,971,030 | €2,134,596 | +€163,566 | +8.3% |
| Financial debts | 170/4 | €1,597,766 | €1,689,332 | +€91,566 | +5.7% |
| Other amounts payable | 178/9 | €373,264 | €445,264 | +€72,000 | +19.3% |
| Amounts payable within one year | 42/48 | €2,825,777 | €2,294,879 | -€530,898 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €57,552 | €58,434 | +€881 | +1.5% |
| Financial debts | 43 | €183,702 | €190,140 | +€6,438 | +3.5% |
| Credit institutions | 430/8 | €183,702 | €190,140 | +€6,438 | +3.5% |
| Trade debts | 44 | €1,707,243 | €1,202,428 | -€504,816 | -29.6% |
| Suppliers | 440/4 | €1,707,243 | €1,202,428 | -€504,816 | -29.6% |
| Advances received on contracts in progress | 46 | €104,160 | €139,670 | +€35,510 | +34.1% |
| Taxes, remuneration and social security | 45 | €773,119 | €704,207 | -€68,912 | -8.9% |
| Taxes | 450/3 | €441,717 | €382,808 | -€58,909 | -13.3% |
| Remuneration and social security | 454/9 | €331,402 | €321,399 | -€10,003 | -3.0% |
| Accrued charges and deferred income | 492/3 | €6,796 | €3,897 | -€2,899 | -42.7% |
| Non-recurring operating income | 76A | €9,232 | €18,887 | +€9,654 | +104.6% |
| Remuneration, social security and pensions | 62 | €1,775,113 | €1,827,066 | +€51,953 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,008 | €17,421 | -€6,587 | -27.4% |
| Other operating charges | 640/8 | €16,603 | €10,342 | -€6,261 | -37.7% |
| Gross operating margin | 9900 | €2,287,687 | €2,340,046 | +€52,359 | +2.3% |
| Operating profit (loss) | 9901 | €471,964 | €485,217 | +€13,254 | +2.8% |
| Financial income | 75/76B | €609 | €262 | -€347 | -57.0% |
| Recurring financial income | 75 | €609 | €262 | -€347 | -57.0% |
| Financial charges | 65/66B | €133,883 | €108,309 | -€25,575 | -19.1% |
| Recurring financial charges | 65 | €133,883 | €108,309 | -€25,575 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €338,690 | €377,171 | +€38,481 | +11.4% |
| Income taxes | 67/77 | €130,000 | €73,440 | -€56,560 | -43.5% |
| Profit (loss) for the period | 9904 | €208,690 | €303,731 | +€95,041 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €208,690 | €303,731 | +€95,041 | +45.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.