UNITY: 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.
UNITY
Largest movements
- Cash +€51,829
up €51,829 (+33.3%), from €155,621 to €207,451
mainly Net result for the year (+€159,464) and Tax, wage and social debts (+€31,170)
- Receivables within one year -€10,229
down €10,229 (-24.7%), from €41,444 to €31,216
of which Other amounts receivable: -€24,414
- Intangible fixed assets -€5,372
down €5,372 (-16.4%), from €32,854 to €27,482
- Tangible fixed assets -€4,654
down €4,654 (-15.1%), from €30,792 to €26,138
of which Furniture and vehicles: -€5,758
- Tax, wage and social debts +€31,170
up €31,170 (+93.3%), from €33,415 to €64,586
of which Taxes: +€30,495
- Other debts -€15,445
down €15,445 (-99.7%), from €15,492 to €46
- Profit (loss) carried forward +€12,075
up €12,075 (+9.4%), from €128,926 to €141,001
- Reserves +€6,212
up €6,212 (+788.6%), from €788 to €7,000
- Debts after one year -€3,836
down €3,836 (-24.2%), from €15,819 to €11,983
- Gross operating margin +€68,987
up €68,987 (+33.3%), from €207,012 to €275,999
- Staff costs +€15,969
up €15,969 (+20.4%), from €78,187 to €94,155
- Taxes -€14,365
down €14,365 (-73.5%), from €19,550 to €5,185
- Depreciation +€3,987
up €3,987 (+36.6%), from €10,885 to €14,872
- Other operating charges -€3,823
down €3,823 (-74.1%), from €5,163 to €1,339
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 | €268,144 | €299,229 | +€31,085 | +11.6% |
| Fixed assets | 21/28 | €69,046 | €59,020 | -€10,026 | -14.5% |
| Intangible fixed assets | 21 | €32,854 | €27,482 | -€5,372 | -16.4% |
| Tangible fixed assets | 22/27 | €30,792 | €26,138 | -€4,654 | -15.1% |
| Land and buildings | 22 | €2,803 | €1,783 | -€1,020 | -36.4% |
| Plant, machinery and equipment | 23 | €3,833 | €5,957 | +€2,124 | +55.4% |
| Furniture and vehicles | 24 | €24,156 | €18,398 | -€5,758 | -23.8% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €199,098 | €240,209 | +€41,111 | +20.6% |
| Amounts receivable within one year | 40/41 | €41,444 | €31,216 | -€10,229 | -24.7% |
| Trade receivables | 40 | - | €14,186 | +€14,186 | |
| Other amounts receivable | 41 | €41,444 | €17,030 | -€24,414 | -58.9% |
| Cash at bank and in hand | 54/58 | €155,621 | €207,451 | +€51,829 | +33.3% |
| Deferred charges and accrued income | 490/1 | €2,033 | €1,543 | -€490 | -24.1% |
| Total equity and liabilities | 10/49 | €268,144 | €299,229 | +€31,085 | +11.6% |
| Equity | 10/15 | €199,714 | €218,001 | +€18,287 | +9.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Outside capital | 11 | €70,000 | - | -€70,000 | |
| Other | 1109/19 | €70,000 | - | -€70,000 | |
| Reserves | 13 | €788 | €7,000 | +€6,212 | +788.6% |
| Non-distributable reserves | 130/1 | €788 | €7,000 | +€6,212 | +788.6% |
| Reserves not available under the articles | 1311 | €788 | €7,000 | +€6,212 | +788.6% |
| Profit (loss) carried forward | 14 | €128,926 | €141,001 | +€12,075 | +9.4% |
| Amounts payable | 17/49 | €68,431 | €81,228 | +€12,798 | +18.7% |
| Amounts payable after more than one year | 17 | €15,819 | €11,983 | -€3,836 | -24.2% |
| Financial debts | 170/4 | €15,819 | €11,983 | -€3,836 | -24.2% |
| Amounts payable within one year | 42/48 | €52,612 | €69,245 | +€16,634 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €3,705 | €3,836 | +€131 | +3.5% |
| Trade debts | 44 | - | €778 | +€778 | |
| Suppliers | 440/4 | - | €778 | +€778 | |
| Taxes, remuneration and social security | 45 | €33,415 | €64,586 | +€31,170 | +93.3% |
| Taxes | 450/3 | €21,708 | €52,202 | +€30,495 | +140.5% |
| Remuneration and social security | 454/9 | €11,708 | €12,383 | +€675 | +5.8% |
| Other amounts payable | 47/48 | €15,492 | €46 | -€15,445 | -99.7% |
| Remuneration, social security and pensions | 62 | €78,187 | €94,155 | +€15,969 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,885 | €14,872 | +€3,987 | +36.6% |
| Other operating charges | 640/8 | €5,163 | €1,339 | -€3,823 | -74.1% |
| Gross operating margin | 9900 | €207,012 | €275,999 | +€68,987 | +33.3% |
| Operating profit (loss) | 9901 | €112,778 | €165,632 | +€52,854 | +46.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +563.6% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +563.6% |
| Financial charges | 65/66B | €823 | €986 | +€163 | +19.8% |
| Recurring financial charges | 65 | €823 | €986 | +€163 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €111,955 | €164,649 | +€52,693 | +47.1% |
| Income taxes | 67/77 | €19,550 | €5,185 | -€14,365 | -73.5% |
| Profit (loss) for the period | 9904 | €92,405 | €159,464 | +€67,058 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,405 | €159,464 | +€67,058 | +72.6% |
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 4 October 2026 via checked.be.