Unitum: 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.
Unitum
Largest movements
- Receivables within one year +€84,868
up €84,868 (+202.4%), from €41,935 to €126,803
of which Other amounts receivable: +€83,777
- Cash -€23,378
down €23,378 (-90.8%), from €25,743 to €2,365
mainly Receivables within one year (-€84,868) and Trade debts (-€2,109)
- Profit (loss) carried forward +€49,283
up €49,283 (+99.3%), from €49,652 to €98,935
- Tax, wage and social debts +€14,600
up €14,600 (+104.4%), from €13,986 to €28,586
- Trade debts -€2,109
no longer reported in 2025 (was €2,109)
- Gross operating margin -€1,391
down €1,391 (-2.0%), from €69,020 to €67,629
- Depreciation -€1,327
no longer reported in 2025 (was €1,327)
- Financial charges +€1,117
up €1,117 (+60.5%), from €1,847 to €2,964
- Financial income +€837
up €837 (+309.6%), from €270 to €1,108
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,747 | €130,521 | +€61,774 | +89.9% |
| Current assets | 29/58 | €68,747 | €130,521 | +€61,774 | +89.9% |
| Amounts receivable within one year | 40/41 | €41,935 | €126,803 | +€84,868 | +202.4% |
| Trade receivables | 40 | - | €1,091 | +€1,091 | |
| Other amounts receivable | 41 | €41,935 | €125,712 | +€83,777 | +199.8% |
| Cash at bank and in hand | 54/58 | €25,743 | €2,365 | -€23,378 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,070 | €1,353 | +€283 | +26.5% |
| Total equity and liabilities | 10/49 | €68,747 | €130,521 | +€61,774 | +89.9% |
| Equity | 10/15 | €52,652 | €101,935 | +€49,283 | +93.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,652 | €98,935 | +€49,283 | +99.3% |
| Amounts payable | 17/49 | €16,095 | €28,586 | +€12,491 | +77.6% |
| Amounts payable within one year | 42/48 | €16,095 | €28,586 | +€12,491 | +77.6% |
| Trade debts | 44 | €2,109 | - | -€2,109 | |
| Suppliers | 440/4 | €2,109 | - | -€2,109 | |
| Taxes, remuneration and social security | 45 | €13,986 | €28,586 | +€14,600 | +104.4% |
| Taxes | 450/3 | €13,986 | €28,586 | +€14,600 | +104.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | - | -€1,327 | |
| Other operating charges | 640/8 | €2,478 | €1,889 | -€589 | -23.8% |
| Gross operating margin | 9900 | €69,020 | €67,629 | -€1,391 | -2.0% |
| Operating profit (loss) | 9901 | €65,215 | €65,739 | +€525 | +0.8% |
| Financial income | 75/76B | €270 | €1,108 | +€837 | +309.6% |
| Recurring financial income | 75 | €270 | €1,108 | +€837 | +309.6% |
| Financial charges | 65/66B | €1,847 | €2,964 | +€1,117 | +60.5% |
| Recurring financial charges | 65 | €1,847 | €2,964 | +€1,117 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €63,638 | €63,883 | +€245 | +0.4% |
| Income taxes | 67/77 | €13,986 | €14,600 | +€613 | +4.4% |
| Profit (loss) for the period | 9904 | €49,652 | €49,283 | -€369 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,652 | €49,283 | -€369 | -0.7% |
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 28 September 2026 via checked.be.