UNITY MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€17,499
up €17,499 (+44.3%), from €39,496 to €56,994
of which Other amounts receivable: +€36,610
- Current investments +€4,360
new in 2025: €4,360
- Cash -€4,186
down €4,186 (-73.0%), from €5,738 to €1,552
mainly Receivables within one year (-€17,499) and Current investments (-€4,360)
- Deferred charges and accrued income +€2,347
new in 2025: €2,347
- Profit (loss) carried forward +€16,481
up €16,481 (+71.7%), from €22,974 to €39,455
- Trade debts +€4,964
up €4,964 (+154.6%), from €3,211 to €8,175
- Tax, wage and social debts -€2,020
down €2,020 (-12.5%), from €16,172 to €14,152
of which Taxes: -€1,972
- Gross operating margin +€11,974
up €11,974 (+115.1%), from €10,401 to €22,376
- Financial income +€3,254
up €3,254 (+1179.1%), from €276 to €3,530
of which Financial income: +€1,739
- Taxes +€1,024
up €1,024 (+21.9%), from €4,680 to €5,705
- Financial charges +€950
up €950 (+98.9%), from €960 to €1,910
- Other operating charges +€400
new in 2025: €400
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 | €47,357 | €66,782 | +€19,426 | +41.0% |
| Fixed assets | 21/28 | €2,123 | €1,529 | -€594 | -28.0% |
| Tangible fixed assets | 22/27 | €2,123 | €1,529 | -€594 | -28.0% |
| Furniture and vehicles | 24 | €2,123 | €1,529 | -€594 | -28.0% |
| Current assets | 29/58 | €45,233 | €65,253 | +€20,020 | +44.3% |
| Amounts receivable within one year | 40/41 | €39,496 | €56,994 | +€17,499 | +44.3% |
| Trade receivables | 40 | €27,661 | €8,550 | -€19,111 | -69.1% |
| Other amounts receivable | 41 | €11,834 | €48,444 | +€36,610 | +309.4% |
| Current investments | 50/53 | - | €4,360 | +€4,360 | |
| Cash at bank and in hand | 54/58 | €5,738 | €1,552 | -€4,186 | -73.0% |
| Deferred charges and accrued income | 490/1 | - | €2,347 | +€2,347 | |
| Total equity and liabilities | 10/49 | €47,357 | €66,782 | +€19,426 | +41.0% |
| Equity | 10/15 | €27,974 | €44,455 | +€16,481 | +58.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,974 | €39,455 | +€16,481 | +71.7% |
| Amounts payable | 17/49 | €19,382 | €22,327 | +€2,945 | +15.2% |
| Amounts payable within one year | 42/48 | €19,382 | €22,326 | +€2,944 | +15.2% |
| Trade debts | 44 | €3,211 | €8,175 | +€4,964 | +154.6% |
| Suppliers | 440/4 | €3,211 | €8,175 | +€4,964 | +154.6% |
| Taxes, remuneration and social security | 45 | €16,172 | €14,152 | -€2,020 | -12.5% |
| Taxes | 450/3 | €16,124 | €14,152 | -€1,972 | -12.2% |
| Remuneration and social security | 454/9 | €48 | - | -€48 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €594 | +€224 | +60.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | - | €816 | +€816 | |
| Gross operating margin | 9900 | €10,401 | €22,376 | +€11,974 | +115.1% |
| Operating profit (loss) | 9901 | €10,031 | €20,566 | +€10,535 | +105.0% |
| Financial income | 75/76B | €276 | €3,530 | +€3,254 | +1179.1% |
| Recurring financial income | 75 | €276 | €2,015 | +€1,739 | +630.0% |
| Non-recurring financial income | 76B | - | €1,515 | +€1,515 | |
| Financial charges | 65/66B | €960 | €1,910 | +€950 | +98.9% |
| Recurring financial charges | 65 | €960 | €1,910 | +€950 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €9,346 | €22,185 | +€12,839 | +137.4% |
| Income taxes | 67/77 | €4,680 | €5,705 | +€1,024 | +21.9% |
| Profit (loss) for the period | 9904 | €4,666 | €16,481 | +€11,815 | +253.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,666 | €16,481 | +€11,815 | +253.2% |
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 29 September 2026 via checked.be.