UNITY 7: 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.
UNITY 7
Largest movements
- Tangible fixed assets -€17,009
down €17,009 (-6.8%), from €249,211 to €232,202
- Cash +€3,086
up €3,086 (+333%), from €926 to €4,012
mainly Depreciation (+€17,009) and Other debts (+€10,223)
- Debts after one year -€28,389
down €28,389 (-32.7%), from €86,914 to €58,525
- Other debts +€10,223
up €10,223 (+21.9%), from €46,618 to €56,842
- Profit (loss) carried forward +€2,898
up €2,898 (+15.8%), from €18,351 to €21,249
- Depreciation +€879
up €879 (+5.5%), from €16,130 to €17,009
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 | €250,138 | €236,214 | -€13,923 | -5.6% |
| Fixed assets | 21/28 | €249,211 | €232,202 | -€17,009 | -6.8% |
| Tangible fixed assets | 22/27 | €249,211 | €232,202 | -€17,009 | -6.8% |
| Land and buildings | 22 | €249,211 | €232,202 | -€17,009 | -6.8% |
| Current assets | 29/58 | €926 | €4,012 | +€3,086 | +333% |
| Cash at bank and in hand | 54/58 | €926 | €4,012 | +€3,086 | +333% |
| Total equity and liabilities | 10/49 | €250,138 | €236,214 | -€13,923 | -5.6% |
| Equity | 10/15 | €84,017 | €86,915 | +€2,898 | +3.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €5,667 | €5,667 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,667 | €5,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,351 | €21,249 | +€2,898 | +15.8% |
| Amounts payable | 17/49 | €166,120 | €149,299 | -€16,821 | -10.1% |
| Amounts payable after more than one year | 17 | €86,914 | €58,525 | -€28,389 | -32.7% |
| Financial debts | 170/4 | €86,914 | €58,525 | -€28,389 | -32.7% |
| Amounts payable within one year | 42/48 | €76,483 | €86,702 | +€10,219 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €27,821 | €28,389 | +€567 | +2.0% |
| Trade debts | 44 | €1,777 | €150 | -€1,627 | -91.6% |
| Suppliers | 440/4 | €1,777 | €150 | -€1,627 | -91.6% |
| Taxes, remuneration and social security | 45 | €267 | €1,322 | +€1,055 | +395% |
| Taxes | 450/3 | €267 | €1,322 | +€1,055 | +395% |
| Other amounts payable | 47/48 | €46,618 | €56,842 | +€10,223 | +21.9% |
| Accrued charges and deferred income | 492/3 | €2,723 | €4,072 | +€1,349 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,130 | €17,009 | +€879 | +5.5% |
| Other operating charges | 640/8 | €4,818 | €4,969 | +€152 | +3.2% |
| Gross operating margin | 9900 | €31,489 | €31,708 | +€219 | +0.7% |
| Operating profit (loss) | 9901 | €10,542 | €9,729 | -€812 | -7.7% |
| Financial charges | 65/66B | €5,525 | €5,776 | +€251 | +4.5% |
| Recurring financial charges | 65 | €5,525 | €5,776 | +€251 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €5,017 | €3,953 | -€1,064 | -21.2% |
| Income taxes | 67/77 | €1,267 | €1,055 | -€212 | -16.7% |
| Profit (loss) for the period | 9904 | €3,750 | €2,898 | -€852 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | €2,898 | -€852 | -22.7% |
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 15 October 2026 via checked.be.