UNTAPD: 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.
UNTAPD
Largest movements
- Cash +€19,300
up €19,300 (+38.8%), from €49,757 to €69,056
mainly Net result for the year (+€28,749) and Depreciation (+€4,727)
- Tangible fixed assets -€4,727
down €4,727 (-77.6%), from €6,093 to €1,366
- Reserves +€15,156
up €15,156 (+34.9%), from €43,401 to €58,557
- Other debts +€1,611
up €1,611 (+67.5%), from €2,385 to €3,996
- Tax, wage and social debts -€1,503
down €1,503 (-6.7%), from €22,335 to €20,832
of which Taxes: -€1,503
- Depreciation -€2,563
down €2,563 (-35.2%), from €7,290 to €4,727
- Taxes +€2,007
up €2,007 (+19.0%), from €10,554 to €12,561
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 | €76,465 | €90,836 | +€14,371 | +18.8% |
| Fixed assets | 21/28 | €6,093 | €1,366 | -€4,727 | -77.6% |
| Tangible fixed assets | 22/27 | €6,093 | €1,366 | -€4,727 | -77.6% |
| Furniture and vehicles | 24 | €6,093 | €1,366 | -€4,727 | -77.6% |
| Current assets | 29/58 | €70,372 | €89,470 | +€19,098 | +27.1% |
| Amounts receivable within one year | 40/41 | €18,361 | €17,740 | -€621 | -3.4% |
| Trade receivables | 40 | €18,361 | €17,740 | -€621 | -3.4% |
| Cash at bank and in hand | 54/58 | €49,757 | €69,056 | +€19,300 | +38.8% |
| Deferred charges and accrued income | 490/1 | €2,254 | €2,673 | +€419 | +18.6% |
| Total equity and liabilities | 10/49 | €76,465 | €90,836 | +€14,371 | +18.8% |
| Equity | 10/15 | €50,481 | €64,757 | +€14,276 | +28.3% |
| Contributions | 10/11 | €7,080 | €6,200 | -€880 | -12.4% |
| Reserves | 13 | €43,401 | €58,557 | +€15,156 | +34.9% |
| Distributable reserves | 133 | €43,401 | €58,557 | +€15,156 | +34.9% |
| Amounts payable | 17/49 | €25,984 | €26,079 | +€95 | +0.4% |
| Amounts payable within one year | 42/48 | €25,568 | €25,663 | +€95 | +0.4% |
| Trade debts | 44 | €848 | €835 | -€13 | -1.5% |
| Suppliers | 440/4 | €848 | €835 | -€13 | -1.5% |
| Taxes, remuneration and social security | 45 | €22,335 | €20,832 | -€1,503 | -6.7% |
| Taxes | 450/3 | €17,535 | €16,032 | -€1,503 | -8.6% |
| Remuneration and social security | 454/9 | €4,800 | €4,800 | = | 0.0% |
| Other amounts payable | 47/48 | €2,385 | €3,996 | +€1,611 | +67.5% |
| Accrued charges and deferred income | 492/3 | €416 | €416 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,290 | €4,727 | -€2,563 | -35.2% |
| Other operating charges | 640/8 | €874 | €648 | -€226 | -25.9% |
| Gross operating margin | 9900 | €47,251 | €46,938 | -€312 | -0.7% |
| Operating profit (loss) | 9901 | €39,087 | €41,564 | +€2,477 | +6.3% |
| Financial charges | 65/66B | €225 | €253 | +€29 | +12.7% |
| Recurring financial charges | 65 | €225 | €253 | +€29 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €38,862 | €41,310 | +€2,448 | +6.3% |
| Income taxes | 67/77 | €10,554 | €12,561 | +€2,007 | +19.0% |
| Profit (loss) for the period | 9904 | €28,308 | €28,749 | +€441 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,308 | €28,749 | +€441 | +1.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.