UNUA: 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.
UNUA
Largest movements
- Receivables after one year -€44,700
down €44,700 (-100.0%), from €44,700 to €0
- Cash -€15,665
down €15,665 (-9.7%), from €160,856 to €145,191
mainly Contributions, distributions and other (-€203,794) and Debts after one year (-€8,275)
- Tangible fixed assets -€11,845
down €11,845 (-28.6%), from €41,348 to €29,504
of which Leasing and similar rights: -€14,944
- Receivables within one year -€6,709
down €6,709 (-14.1%), from €47,443 to €40,734
of which Trade receivables: -€6,939
- Reserves -€132,527
down €132,527 (-54.3%), from €244,244 to €111,717
- Other debts +€71,267
new in 2025: €71,267
- Debts after one year -€8,275
down €8,275 (-100.0%), from €8,275 to €0
- Current portion of long-term debt -€5,575
down €5,575 (-40.3%), from €13,850 to €8,275
- Trade debts -€4,258
down €4,258 (-48.7%), from €8,750 to €4,491
- Gross operating margin +€5,291
up €5,291 (+5.4%), from €98,519 to €103,810
- Taxes -€4,602
down €4,602 (-19.9%), from €23,167 to €18,565
- Financial income +€2,161
up €2,161 (+122.5%), from €1,764 to €3,925
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,562 | €218,618 | -€77,945 | -26.3% |
| Fixed assets | 21/28 | €41,348 | €29,504 | -€11,845 | -28.6% |
| Tangible fixed assets | 22/27 | €41,348 | €29,504 | -€11,845 | -28.6% |
| Plant, machinery and equipment | 23 | €2,002 | €5,101 | +€3,100 | +154.9% |
| Leasing and similar rights | 25 | €39,346 | €24,402 | -€14,944 | -38.0% |
| Current assets | 29/58 | €255,214 | €189,114 | -€66,100 | -25.9% |
| Amounts receivable after more than one year | 29 | €44,700 | €0 | -€44,700 | -100.0% |
| Other amounts receivable | 291 | €44,700 | €0 | -€44,700 | -100.0% |
| Amounts receivable within one year | 40/41 | €47,443 | €40,734 | -€6,709 | -14.1% |
| Trade receivables | 40 | €44,975 | €38,036 | -€6,939 | -15.4% |
| Other amounts receivable | 41 | €2,468 | €2,698 | +€230 | +9.3% |
| Current investments | 50/53 | €1,000 | €1,250 | +€250 | +25.0% |
| Cash at bank and in hand | 54/58 | €160,856 | €145,191 | -€15,665 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,215 | €1,940 | +€725 | +59.7% |
| Total equity and liabilities | 10/49 | €296,562 | €218,618 | -€77,945 | -26.3% |
| Equity | 10/15 | €250,444 | €117,917 | -€132,527 | -52.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €244,244 | €111,717 | -€132,527 | -54.3% |
| Distributable reserves | 133 | €244,244 | €111,717 | -€132,527 | -54.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,118 | €100,700 | +€54,583 | +118.4% |
| Amounts payable after more than one year | 17 | €8,275 | €0 | -€8,275 | -100.0% |
| Financial debts | 170/4 | €8,275 | €0 | -€8,275 | -100.0% |
| Amounts payable within one year | 42/48 | €37,643 | €100,500 | +€62,857 | +167.0% |
| Current portion of amounts payable after more than one year | 42 | €13,850 | €8,275 | -€5,575 | -40.3% |
| Trade debts | 44 | €8,750 | €4,491 | -€4,258 | -48.7% |
| Suppliers | 440/4 | €8,750 | €4,491 | -€4,258 | -48.7% |
| Taxes, remuneration and social security | 45 | €15,044 | €16,467 | +€1,423 | +9.5% |
| Taxes | 450/3 | €12,044 | €13,467 | +€1,423 | +11.8% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €71,267 | +€71,267 | |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,748 | €16,567 | +€820 | +5.2% |
| Other operating charges | 640/8 | €632 | €649 | +€17 | +2.6% |
| Gross operating margin | 9900 | €98,519 | €103,810 | +€5,291 | +5.4% |
| Operating profit (loss) | 9901 | €82,139 | €86,594 | +€4,455 | +5.4% |
| Financial income | 75/76B | €1,764 | €3,925 | +€2,161 | +122.5% |
| Recurring financial income | 75 | €1,764 | €3,925 | +€2,161 | +122.5% |
| Financial charges | 65/66B | €1,142 | €687 | -€456 | -39.9% |
| Recurring financial charges | 65 | €1,142 | €687 | -€456 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €82,761 | €89,832 | +€7,072 | +8.5% |
| Income taxes | 67/77 | €23,167 | €18,565 | -€4,602 | -19.9% |
| Profit (loss) for the period | 9904 | €59,594 | €71,267 | +€11,673 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,594 | €71,267 | +€11,673 | +19.6% |
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 11 October 2026 via checked.be.