UNLOQ: 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.
UNLOQ
Largest movements
- Tangible fixed assets +€12,889
up €12,889 (+252%), from €5,114 to €18,003
of which Furniture and vehicles: +€12,006
- Cash +€4,452
up €4,452 (+18.2%), from €24,423 to €28,875
mainly Net result for the year (+€17,416) and Trade debts (+€3,598)
- Receivables within one year +€3,100
up €3,100 (+34.6%), from €8,951 to €12,050
- Deferred charges and accrued income +€709
new in 2025: €709
- Reserves +€15,000
up €15,000 (+107%), from €14,000 to €29,000
- Trade debts +€3,598
up €3,598 (+3,262%), from €110 to €3,708
- Profit (loss) carried forward +€2,416
up €2,416 (+26.0%), from €9,299 to €11,715
- Tax, wage and social debts +€1,718
up €1,718 (+18.4%), from €9,330 to €11,047
- Other debts -€1,581
down €1,581 (-90.4%), from €1,749 to €168
- Gross operating margin +€12,452
up €12,452 (+105%), from €11,848 to €24,301
- Taxes -€2,163
down €2,163 (-35.6%), from €6,073 to €3,910
- Depreciation +€1,155
up €1,155 (+1,899%), from €61 to €1,215
- Other operating charges +€825
up €825 (+117%), from €706 to €1,531
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 | €38,488 | €59,638 | +€21,150 | +55.0% |
| Fixed assets | 21/28 | €5,114 | €18,003 | +€12,889 | +252% |
| Tangible fixed assets | 22/27 | €5,114 | €18,003 | +€12,889 | +252% |
| Furniture and vehicles | 24 | - | €12,006 | +€12,006 | |
| Other tangible fixed assets | 26 | €5,114 | €5,997 | +€883 | +17.3% |
| Current assets | 29/58 | €33,374 | €41,635 | +€8,261 | +24.8% |
| Amounts receivable within one year | 40/41 | €8,951 | €12,050 | +€3,100 | +34.6% |
| Trade receivables | 40 | €8,951 | €12,050 | +€3,100 | +34.6% |
| Cash at bank and in hand | 54/58 | €24,423 | €28,875 | +€4,452 | +18.2% |
| Deferred charges and accrued income | 490/1 | - | €709 | +€709 | |
| Total equity and liabilities | 10/49 | €38,488 | €59,638 | +€21,150 | +55.0% |
| Equity | 10/15 | €27,299 | €44,715 | +€17,416 | +63.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €29,000 | +€15,000 | +107% |
| Distributable reserves | 133 | €14,000 | €29,000 | +€15,000 | +107% |
| Profit (loss) carried forward | 14 | €9,299 | €11,715 | +€2,416 | +26.0% |
| Amounts payable | 17/49 | €11,189 | €14,923 | +€3,734 | +33.4% |
| Amounts payable within one year | 42/48 | €11,189 | €14,923 | +€3,734 | +33.4% |
| Trade debts | 44 | €110 | €3,708 | +€3,598 | +3,262% |
| Suppliers | 440/4 | €110 | €3,708 | +€3,598 | +3,262% |
| Taxes, remuneration and social security | 45 | €9,330 | €11,047 | +€1,718 | +18.4% |
| Taxes | 450/3 | €9,330 | €11,047 | +€1,718 | +18.4% |
| Other amounts payable | 47/48 | €1,749 | €168 | -€1,581 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €1,215 | +€1,155 | +1,899% |
| Other operating charges | 640/8 | €706 | €1,531 | +€825 | +117% |
| Gross operating margin | 9900 | €11,848 | €24,301 | +€12,452 | +105% |
| Operating profit (loss) | 9901 | €11,081 | €21,554 | +€10,473 | +94.5% |
| Financial charges | 65/66B | €109 | €228 | +€119 | +109% |
| Recurring financial charges | 65 | €109 | €228 | +€119 | +109% |
| Profit (loss) for the period before taxes | 9903 | €10,972 | €21,326 | +€10,354 | +94.4% |
| Income taxes | 67/77 | €6,073 | €3,910 | -€2,163 | -35.6% |
| Profit (loss) for the period | 9904 | €4,899 | €17,416 | +€12,517 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €4,899 | €17,416 | +€12,517 | +256% |
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 18 October 2026 via checked.be.