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.
UNO
Largest movements
- Receivables within one year +€10,798
up €10,798 (+8172.2%), from €132 to €10,930
of which Trade receivables: +€10,798
- Tangible fixed assets -€7,757
down €7,757 (-50.0%), from €15,515 to €7,757
- Stocks and contracts -€2,356
down €2,356 (-23.4%), from €10,088 to €7,732
- Profit (loss) carried forward -€22,654
down €22,654 (-45.5%), from -€49,794 to -€72,448
- Trade debts +€18,353
up €18,353 (+210.8%), from €8,707 to €27,060
- Tax, wage and social debts +€5,092
up €5,092 (+17.0%), from €30,029 to €35,121
of which Taxes: +€4,411
- Financial charges +€16,483
up €16,483 (+1508.1%), from €1,093 to €17,576
- Financial income +€16,051
new in 2023: €16,051
- Gross operating margin -€1,883
down €1,883 (-1.9%), from €99,519 to €97,636
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,423 | €56,214 | +€791 | +1.4% |
| Fixed assets | 21/28 | €15,515 | €7,757 | -€7,757 | -50.0% |
| Tangible fixed assets | 22/27 | €15,515 | €7,757 | -€7,757 | -50.0% |
| Plant, machinery and equipment | 23 | €15,515 | €7,757 | -€7,757 | -50.0% |
| Current assets | 29/58 | €39,908 | €48,457 | +€8,548 | +21.4% |
| Stocks and contracts in progress | 3 | €10,088 | €7,732 | -€2,356 | -23.4% |
| Stocks | 30/36 | €10,088 | €7,732 | -€2,356 | -23.4% |
| Amounts receivable within one year | 40/41 | €132 | €10,930 | +€10,798 | +8172.2% |
| Trade receivables | 40 | - | €10,798 | +€10,798 | |
| Other amounts receivable | 41 | €132 | €132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,688 | €29,794 | +€107 | +0.4% |
| Total equity and liabilities | 10/49 | €55,423 | €56,214 | +€791 | +1.4% |
| Equity | 10/15 | -€29,809 | -€52,463 | -€22,654 | -76.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,393 | €1,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,393 | €1,393 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,393 | €1,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,794 | -€72,448 | -€22,654 | -45.5% |
| Amounts payable | 17/49 | €85,232 | €108,677 | +€23,445 | +27.5% |
| Amounts payable within one year | 42/48 | €85,232 | €108,677 | +€23,445 | +27.5% |
| Trade debts | 44 | €8,707 | €27,060 | +€18,353 | +210.8% |
| Suppliers | 440/4 | €8,707 | €27,060 | +€18,353 | +210.8% |
| Taxes, remuneration and social security | 45 | €30,029 | €35,121 | +€5,092 | +17.0% |
| Taxes | 450/3 | €10,158 | €14,570 | +€4,411 | +43.4% |
| Remuneration and social security | 454/9 | €19,870 | €20,551 | +€681 | +3.4% |
| Other amounts payable | 47/48 | €46,496 | €46,496 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €110,389 | €110,290 | -€99 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,757 | €7,757 | = | 0.0% |
| Other operating charges | 640/8 | €410 | €716 | +€307 | +75.0% |
| Gross operating margin | 9900 | €99,519 | €97,636 | -€1,883 | -1.9% |
| Operating profit (loss) | 9901 | -€19,037 | -€21,128 | -€2,091 | -11.0% |
| Financial income | 75/76B | - | €16,051 | +€16,051 | |
| Recurring financial income | 75 | - | €16,051 | +€16,051 | |
| Financial charges | 65/66B | €1,093 | €17,576 | +€16,483 | +1508.1% |
| Recurring financial charges | 65 | €1,093 | €17,576 | +€16,483 | +1508.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,130 | -€22,654 | -€2,524 | -12.5% |
| Profit (loss) for the period | 9904 | -€20,130 | -€22,654 | -€2,524 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,130 | -€22,654 | -€2,524 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.