UNO: 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.
What changed
UNO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€188,424
2024 · €423,654-€235,230
Equity
€5.3m
2024 · €5.1m+€188,424
Cash
€10,988
2024 · €8,222+€2,765
Balance sheet total
€7.1m
2024 · €7.4m-€259,729
Largest movements
Assets
- Receivables within one year -€225,319
down €225,319 (-3.5%), from €6.4m to €6.2m
of which Other amounts receivable: -€270,406
Equity and liabilities
- Reserves +€188,424
up €188,424 (+3.7%), from €5.1m to €5.3m
of which Distributable reserves: +€188,424
- Trade debts -€172,308
down €172,308 (-14.3%), from €1.2m to €1.0m
- Debts after one year -€121,236
down €121,236 (-22.7%), from €535,222 to €413,986
- Other debts -€100,000
down €100,000 (-98.0%), from €102,060 to €2,060
Income statement
- Gross operating margin -€476,276
down €476,276 (-33.9%), from €1.4m to €927,040
- Staff costs -€278,073
down €278,073 (-29.9%), from €931,551 to €653,478
- Financial income -€83,581
down €83,581 (-38.3%), from €217,975 to €134,394
- Depreciation -€43,646
down €43,646 (-28.7%), from €152,161 to €108,515
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.
Result 2024
€423,654
Gross operating margin
-€476,276
Staff costs
+€278,073
Depreciation
+€43,646
Other operating charges
-€1,070
Financial income
-€83,581
Financial charges
+€3,214
Taxes
+€764
Result 2025
€188,424
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.
From operations
+€167,773
Investment
-€44,139
Financing
-€120,868
Cash 2024
€8,222
From operations (derived)
+€167,773
Net result for the year
+€188,424
Depreciation
+€108,515
Stocks and contracts
-€32,761
Receivables within one year
+€225,319
Deferred charges and accrued income
+€5,561
Trade debts
-€172,308
Tax, wage and social debts
-€47,338
Other debts
-€100,000
Accrued charges and deferred income
-€7,639
Investment (derived)
-€44,139
Investment in fixed assets (net)
-€44,139
Financing
-€120,868
Debts after one year
-€121,236
Current portion of long-term debt
+€367
Cash 2025
€10,988
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,359,532 | €7,099,802 | -€259,729 | -3.5% |
| Fixed assets | 21/28 | €662,913 | €598,537 | -€64,376 | -9.7% |
| Tangible fixed assets | 22/27 | €662,913 | €598,537 | -€64,376 | -9.7% |
| Land and buildings | 22 | €213,937 | €53,539 | -€160,398 | -75.0% |
| Plant, machinery and equipment | 23 | €445,580 | €418,348 | -€27,232 | -6.1% |
| Furniture and vehicles | 24 | €3,396 | €752 | -€2,644 | -77.9% |
| Other tangible fixed assets | 26 | - | €125,898 | +€125,898 | |
| Current assets | 29/58 | €6,696,619 | €6,501,266 | -€195,353 | -2.9% |
| Stocks and contracts in progress | 3 | €298,720 | €331,481 | +€32,761 | +11.0% |
| Stocks | 30/36 | €298,720 | €331,481 | +€32,761 | +11.0% |
| Amounts receivable within one year | 40/41 | €6,382,248 | €6,156,928 | -€225,319 | -3.5% |
| Trade receivables | 40 | €176,317 | €221,404 | +€45,086 | +25.6% |
| Other amounts receivable | 41 | €6,205,930 | €5,935,525 | -€270,406 | -4.4% |
| Cash at bank and in hand | 54/58 | €8,222 | €10,988 | +€2,765 | +33.6% |
| Deferred charges and accrued income | 490/1 | €7,429 | €1,868 | -€5,561 | -74.8% |
| Total equity and liabilities | 10/49 | €7,359,532 | €7,099,802 | -€259,729 | -3.5% |
| Equity | 10/15 | €5,142,300 | €5,330,724 | +€188,424 | +3.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €5,077,300 | €5,265,724 | +€188,424 | +3.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €184 | €184 | = | 0.0% |
| Distributable reserves | 133 | €5,077,116 | €5,265,540 | +€188,424 | +3.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,217,232 | €1,769,079 | -€448,153 | -20.2% |
| Amounts payable after more than one year | 17 | €535,222 | €413,986 | -€121,236 | -22.7% |
| Financial debts | 170/4 | €535,222 | €413,986 | -€121,236 | -22.7% |
| Amounts payable within one year | 42/48 | €1,671,212 | €1,351,934 | -€319,279 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €144,785 | €145,152 | +€367 | +0.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,204,737 | €1,032,430 | -€172,308 | -14.3% |
| Suppliers | 440/4 | €1,204,737 | €1,032,430 | -€172,308 | -14.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €219,630 | €172,292 | -€47,338 | -21.6% |
| Taxes | 450/3 | €4,454 | €4,502 | +€48 | +1.1% |
| Remuneration and social security | 454/9 | €215,176 | €167,790 | -€47,386 | -22.0% |
| Other amounts payable | 47/48 | €102,060 | €2,060 | -€100,000 | -98.0% |
| Accrued charges and deferred income | 492/3 | €10,798 | €3,159 | -€7,639 | -70.7% |
| Remuneration, social security and pensions | 62 | €931,551 | €653,478 | -€278,073 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,161 | €108,515 | -€43,646 | -28.7% |
| Other operating charges | 640/8 | €2,174 | €3,243 | +€1,070 | +49.2% |
| Gross operating margin | 9900 | €1,403,316 | €927,040 | -€476,276 | -33.9% |
| Operating profit (loss) | 9901 | €317,430 | €161,803 | -€155,627 | -49.0% |
| Financial income | 75/76B | €217,975 | €134,394 | -€83,581 | -38.3% |
| Recurring financial income | 75 | €217,975 | €134,394 | -€83,581 | -38.3% |
| Financial charges | 65/66B | €8,035 | €4,821 | -€3,214 | -40.0% |
| Recurring financial charges | 65 | €8,035 | €4,821 | -€3,214 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €527,370 | €291,377 | -€235,994 | -44.7% |
| Income taxes | 67/77 | €103,716 | €102,953 | -€764 | -0.7% |
| Profit (loss) for the period | 9904 | €423,654 | €188,424 | -€235,230 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €423,654 | €188,424 | -€235,230 | -55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.