UNU Consult: 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.
UNU Consult
Largest movements
- Cash -€18,511
no longer reported in 2026 (was €18,511)
mainly Investment in fixed assets (net) (-€16,966) and Receivables within one year (-€13,792)
- Receivables within one year +€13,792
up €13,792 (+35.7%), from €38,629 to €52,420
of which Other amounts receivable: +€21,153
- Tangible fixed assets +€12,100
up €12,100 (+286%), from €4,233 to €16,332
of which Plant, machinery and equipment: +€7,784
- Reserves +€11,390
up €11,390 (+57.0%), from €20,000 to €31,390
- Advances received -€10,494
no longer reported in 2026 (was €10,494)
- Current portion of long-term debt +€6,179
new in 2026: €6,179
- Trade debts +€1,035
up €1,035 (+8.2%), from €12,662 to €13,696
- Turnover +€290,623
up €290,623 (+149%), from €195,620 to €486,243
- Purchases and services +€289,502
up €289,502 (+171%), from €168,877 to €458,378
- Taxes +€11,534
new in 2026: €11,534
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,372 | €69,327 | +€7,954 | +13.0% |
| Fixed assets | 21/28 | €4,233 | €16,332 | +€12,100 | +286% |
| Tangible fixed assets | 22/27 | €4,233 | €16,332 | +€12,100 | +286% |
| Plant, machinery and equipment | 23 | - | €7,784 | +€7,784 | |
| Furniture and vehicles | 24 | €4,233 | €8,548 | +€4,316 | +102% |
| Current assets | 29/58 | €57,140 | €52,994 | -€4,145 | -7.3% |
| Amounts receivable within one year | 40/41 | €38,629 | €52,420 | +€13,792 | +35.7% |
| Trade receivables | 40 | €12,939 | €5,578 | -€7,361 | -56.9% |
| Other amounts receivable | 41 | €25,690 | €46,843 | +€21,153 | +82.3% |
| Cash at bank and in hand | 54/58 | €18,511 | - | -€18,511 | |
| Deferred charges and accrued income | 490/1 | - | €574 | +€574 | |
| Total equity and liabilities | 10/49 | €61,372 | €69,327 | +€7,954 | +13.0% |
| Equity | 10/15 | €37,646 | €49,036 | +€11,390 | +30.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €31,390 | +€11,390 | +57.0% |
| Distributable reserves | 133 | €20,000 | €31,390 | +€11,390 | +57.0% |
| Profit (loss) carried forward | 14 | €7,646 | €7,646 | = | 0.0% |
| Amounts payable | 17/49 | €23,726 | €20,290 | -€3,436 | -14.5% |
| Amounts payable within one year | 42/48 | €23,726 | €20,290 | -€3,436 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,179 | +€6,179 | |
| Financial debts | 43 | - | €415 | +€415 | |
| Credit institutions | 430/8 | - | €415 | +€415 | |
| Trade debts | 44 | €12,662 | €13,696 | +€1,035 | +8.2% |
| Suppliers | 440/4 | €12,662 | €13,696 | +€1,035 | +8.2% |
| Advances received on contracts in progress | 46 | €10,494 | - | -€10,494 | |
| Taxes, remuneration and social security | 45 | €571 | - | -€571 | |
| Taxes | 450/3 | €571 | - | -€571 | |
| Turnover | 70 | €195,620 | €486,243 | +€290,623 | +149% |
| Goods, raw materials, services and sundry goods | 60/61 | €168,877 | €458,378 | +€289,502 | +171% |
| Remuneration, social security and pensions | 62 | - | €464 | +€464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €4,866 | +€4,024 | +478% |
| Other operating charges | 640/8 | €128 | €383 | +€255 | +200% |
| Gross operating margin | 9900 | €26,743 | €26,414 | -€329 | -1.2% |
| Operating profit (loss) | 9901 | €25,773 | €20,701 | -€5,072 | -19.7% |
| Financial income | 75/76B | €1,873 | €2,222 | +€349 | +18.6% |
| Recurring financial income | 75 | €1,873 | €2,156 | +€283 | +15.1% |
| Non-recurring financial income | 76B | - | €66 | +€66 | |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €27,646 | €22,924 | -€4,722 | -17.1% |
| Income taxes | 67/77 | - | €11,534 | +€11,534 | |
| Profit (loss) for the period | 9904 | €27,646 | €11,390 | -€16,256 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,646 | €11,390 | -€16,256 | -58.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.