UNLU Concept: 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.
UNLU Concept
Largest movements
- Cash -€5,352
down €5,352 (-70.6%), from €7,586 to €2,234
mainly Other debts (-€8,168) and Investment in fixed assets (net) (-€6,612)
- Tangible fixed assets +€3,055
up €3,055 (+33.9%), from €8,999 to €12,055
of which Furniture and vehicles: +€3,327
- Receivables within one year -€2,883
down €2,883 (-29.8%), from €9,671 to €6,788
of which Other amounts receivable: -€6,182
- Other debts -€8,168
down €8,168 (-77.5%), from €10,539 to €2,371
- Profit (loss) carried forward +€4,851
up €4,851 (+83.9%), from €5,781 to €10,632
- Tax, wage and social debts -€2,671
down €2,671 (-38.2%), from €6,984 to €4,313
of which Remuneration and social security: -€4,500
- Trade debts +€806
up €806 (+39.0%), from €2,067 to €2,873
- Depreciation +€1,713
up €1,713 (+81.0%), from €2,116 to €3,829
- Taxes -€655
down €655 (-26.4%), from €2,484 to €1,829
- Gross operating margin +€325
up €325 (+3.1%), from €10,434 to €10,759
- Other operating charges +€186
new in 2025: €186
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 | €27,370 | €22,189 | -€5,181 | -18.9% |
| Formation expenses | 20 | €1,114 | €841 | -€273 | -24.5% |
| Fixed assets | 21/28 | €8,999 | €12,055 | +€3,055 | +33.9% |
| Tangible fixed assets | 22/27 | €8,999 | €12,055 | +€3,055 | +33.9% |
| Plant, machinery and equipment | 23 | €1,325 | €1,052 | -€272 | -20.6% |
| Furniture and vehicles | 24 | €7,675 | €11,002 | +€3,327 | +43.4% |
| Current assets | 29/58 | €17,256 | €9,293 | -€7,963 | -46.1% |
| Amounts receivable within one year | 40/41 | €9,671 | €6,788 | -€2,883 | -29.8% |
| Trade receivables | 40 | €2,230 | €5,529 | +€3,299 | +148% |
| Other amounts receivable | 41 | €7,441 | €1,258 | -€6,182 | -83.1% |
| Cash at bank and in hand | 54/58 | €7,586 | €2,234 | -€5,352 | -70.6% |
| Deferred charges and accrued income | 490/1 | - | €272 | +€272 | |
| Total equity and liabilities | 10/49 | €27,370 | €22,189 | -€5,181 | -18.9% |
| Equity | 10/15 | €7,781 | €12,632 | +€4,851 | +62.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €5,781 | €10,632 | +€4,851 | +83.9% |
| Amounts payable | 17/49 | €19,589 | €9,557 | -€10,032 | -51.2% |
| Amounts payable within one year | 42/48 | €19,589 | €9,557 | -€10,032 | -51.2% |
| Trade debts | 44 | €2,067 | €2,873 | +€806 | +39.0% |
| Suppliers | 440/4 | €2,067 | €2,873 | +€806 | +39.0% |
| Taxes, remuneration and social security | 45 | €6,984 | €4,313 | -€2,671 | -38.2% |
| Taxes | 450/3 | €2,484 | €4,313 | +€1,829 | +73.6% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €10,539 | €2,371 | -€8,168 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,116 | €3,829 | +€1,713 | +81.0% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €10,434 | €10,759 | +€325 | +3.1% |
| Operating profit (loss) | 9901 | €8,318 | €6,744 | -€1,574 | -18.9% |
| Financial charges | 65/66B | €53 | €63 | +€10 | +19.4% |
| Recurring financial charges | 65 | €53 | €63 | +€10 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €8,265 | €6,680 | -€1,584 | -19.2% |
| Income taxes | 67/77 | €2,484 | €1,829 | -€655 | -26.4% |
| Profit (loss) for the period | 9904 | €5,781 | €4,851 | -€930 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,781 | €4,851 | -€930 | -16.1% |
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 16 October 2026 via checked.be.