UNITING: 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
UNITING
NACE 69.109, Other legal services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€224,649
2024 · €168,618+€56,032
Equity
€5.6m
2024 · €5.4m+€224,649
Cash
€973,771
2024 · €1.2m-€250,293
Balance sheet total
€7.6m
2024 · €7.5m+€42,252
Largest movements
Assets
- Stocks and contracts +€647,765
up €647,765 (+3598.7%), from €18,000 to €665,765
- Cash -€250,293
down €250,293 (-20.4%), from €1.2m to €973,771
mainly Stocks and contracts (-€647,765) and Deferred charges and accrued income (-€84,805)
- Receivables after one year -€236,875
down €236,875 (-79.0%), from €300,000 to €63,125
- Tangible fixed assets -€127,741
down €127,741 (-4.4%), from €2.9m to €2.8m
of which Land and buildings: -€94,573
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
Equity and liabilities
- Profit (loss) carried forward +€124,649
up €124,649 (+4.6%), from €2.7m to €2.8m
- Reserves +€100,000
up €100,000 (+5.6%), from €1.8m to €1.9m
of which Distributable reserves: +€100,000
Income statement
- Write-downs -€270,136
down €270,136 (-83.0%), from €325,478 to €55,342
- Gross operating margin -€122,384
down €122,384 (-20.4%), from €599,590 to €477,205
- Financial income -€101,511
down €101,511 (-35.6%), from €284,742 to €183,232
of which Financial income: -€101,511
- Financial charges -€63,250
down €63,250 (-41.5%), from €152,532 to €89,282
- Taxes +€22,878
up €22,878 (+28.9%), from €79,156 to €102,034
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
€168,618
Gross operating margin
-€122,384
Depreciation
+€261
Write-downs
+€270,136
Other operating charges
-€13,392
Other operating items
-€17,449
Financial income
-€101,511
Financial charges
+€63,250
Taxes
-€22,878
Result 2025
€224,649
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
-€170,831
Investment
+€112,299
Financing
-€191,761
Cash 2024
€1.2m
From operations (derived)
-€170,831
Net result for the year
+€224,649
Depreciation
+€115,442
Receivables after one year
+€236,875
Stocks and contracts
-€647,765
Receivables within one year
-€24,591
Deferred charges and accrued income
-€84,805
Provisions
-€6,066
Trade debts
+€12,497
Tax, wage and social debts
+€11,404
Other debts
-€6,595
Accrued charges and deferred income
-€1,876
Investment (derived)
+€112,299
Investment in fixed assets (net)
+€12,299
Current investments
+€100,000
Financing
-€191,761
Debts after one year
-€53,764
Current portion of long-term debt
-€65,960
Short-term financial debts
-€72,037
Cash 2025
€973,771
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,532,370 | €7,574,622 | +€42,252 | +0.6% |
| Fixed assets | 21/28 | €3,373,179 | €3,245,438 | -€127,741 | -3.8% |
| Tangible fixed assets | 22/27 | €2,883,759 | €2,756,019 | -€127,741 | -4.4% |
| Land and buildings | 22 | €2,800,957 | €2,706,384 | -€94,573 | -3.4% |
| Furniture and vehicles | 24 | €51,999 | €31,694 | -€20,305 | -39.0% |
| Other tangible fixed assets | 26 | €30,803 | €17,941 | -€12,862 | -41.8% |
| Financial fixed assets | 28 | €489,420 | €489,420 | = | 0.0% |
| Current assets | 29/58 | €4,159,191 | €4,329,184 | +€169,993 | +4.1% |
| Amounts receivable after more than one year | 29 | €300,000 | €63,125 | -€236,875 | -79.0% |
| Other amounts receivable | 291 | €300,000 | €63,125 | -€236,875 | -79.0% |
| Stocks and contracts in progress | 3 | €18,000 | €665,765 | +€647,765 | +3598.7% |
| Stocks | 30/36 | €18,000 | €665,765 | +€647,765 | +3598.7% |
| Amounts receivable within one year | 40/41 | €2,366,165 | €2,390,756 | +€24,591 | +1.0% |
| Trade receivables | 40 | €22,948 | €41,247 | +€18,300 | +79.7% |
| Other amounts receivable | 41 | €2,343,218 | €2,349,509 | +€6,291 | +0.3% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,224,064 | €973,771 | -€250,293 | -20.4% |
| Deferred charges and accrued income | 490/1 | €150,962 | €235,767 | +€84,805 | +56.2% |
| Total equity and liabilities | 10/49 | €7,532,370 | €7,574,622 | +€42,252 | +0.6% |
| Equity | 10/15 | €5,415,775 | €5,640,424 | +€224,649 | +4.1% |
| Contributions | 10/11 | €940,000 | €940,000 | = | 0.0% |
| Capital | 10 | €940,000 | €940,000 | = | 0.0% |
| Issued capital | 100 | €940,000 | €940,000 | = | 0.0% |
| Reserves | 13 | €1,774,066 | €1,874,066 | +€100,000 | +5.6% |
| Non-distributable reserves | 130/1 | €94,000 | €94,000 | = | 0.0% |
| Legal reserve | 130 | €94,000 | €94,000 | = | 0.0% |
| Distributable reserves | 133 | €1,680,066 | €1,780,066 | +€100,000 | +6.0% |
| Profit (loss) carried forward | 14 | €2,701,709 | €2,826,358 | +€124,649 | +4.6% |
| Provisions and deferred taxes | 16 | €1,196,988 | €1,190,922 | -€6,066 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €1,196,988 | €1,190,922 | -€6,066 | -0.5% |
| Other liabilities and charges | 164/5 | €1,196,988 | €1,190,922 | -€6,066 | -0.5% |
| Amounts payable | 17/49 | €919,607 | €743,276 | -€176,331 | -19.2% |
| Amounts payable after more than one year | 17 | €450,563 | €396,799 | -€53,764 | -11.9% |
| Financial debts | 170/4 | €414,330 | €348,462 | -€65,867 | -15.9% |
| Other amounts payable | 178/9 | €36,233 | €48,336 | +€12,103 | +33.4% |
| Amounts payable within one year | 42/48 | €467,168 | €346,478 | -€120,691 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €131,828 | €65,867 | -€65,960 | -50.0% |
| Financial debts | 43 | €72,037 | €0 | -€72,037 | -100.0% |
| Credit institutions | 430/8 | €72,037 | €0 | -€72,037 | -100.0% |
| Trade debts | 44 | €6,310 | €18,807 | +€12,497 | +198.1% |
| Suppliers | 440/4 | €6,310 | €18,807 | +€12,497 | +198.1% |
| Taxes, remuneration and social security | 45 | €399 | €11,803 | +€11,404 | +2857.1% |
| Taxes | 450/3 | €399 | €11,803 | +€11,404 | +2857.1% |
| Other amounts payable | 47/48 | €256,595 | €250,000 | -€6,595 | -2.6% |
| Accrued charges and deferred income | 492/3 | €1,876 | €0 | -€1,876 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,703 | €115,442 | -€261 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €325,478 | €55,342 | -€270,136 | -83.0% |
| Other operating charges | 640/8 | €32,483 | €45,875 | +€13,392 | +41.2% |
| Non-recurring operating charges | 66A | €10,363 | €27,813 | +€17,449 | +168.4% |
| Gross operating margin | 9900 | €599,590 | €477,205 | -€122,384 | -20.4% |
| Operating profit (loss) | 9901 | €115,563 | €232,734 | +€117,171 | +101.4% |
| Financial income | 75/76B | €284,742 | €183,232 | -€101,511 | -35.6% |
| Recurring financial income | 75 | €284,742 | €183,232 | -€101,511 | -35.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €152,532 | €89,282 | -€63,250 | -41.5% |
| Recurring financial charges | 65 | €152,532 | €89,282 | -€63,250 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €247,773 | €326,683 | +€78,910 | +31.8% |
| Income taxes | 67/77 | €79,156 | €102,034 | +€22,878 | +28.9% |
| Profit (loss) for the period | 9904 | €168,618 | €224,649 | +€56,032 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €168,618 | €224,649 | +€56,032 | +33.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.