UNVISUALS: 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.
UNVISUALS
Largest movements
- Tangible fixed assets +€34,192
up €34,192 (+675%), from €5,065 to €39,256
of which Furniture and vehicles: +€32,591
- Cash +€7,179
up €7,179 (+51.9%), from €13,831 to €21,009
mainly Net result for the year (+€21,498) and Other debts (+€13,078)
- Deferred charges and accrued income -€3,778
down €3,778 (-78.6%), from €4,808 to €1,030
- Receivables within one year -€2,557
down €2,557 (-56.8%), from €4,504 to €1,947
- Profit (loss) carried forward +€20,665
up €20,665 (+219%), from €9,442 to €30,107
- Other debts +€13,078
up €13,078 (+124%), from €10,530 to €23,608
- Trade debts +€2,548
new in 2025: €2,548
- Tax, wage and social debts -€1,089
down €1,089 (-21.5%), from €5,069 to €3,980
- Gross operating margin +€18,891
up €18,891 (+152%), from €12,421 to €31,312
- Taxes +€3,466
up €3,466 (+146%), from €2,373 to €5,840
- Depreciation +€2,235
up €2,235 (+396%), from €564 to €2,798
- Financial charges +€1,016
up €1,016 (+2,419%), from €42 to €1,058
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 | €28,207 | €63,243 | +€35,035 | +124% |
| Fixed assets | 21/28 | €5,065 | €39,256 | +€34,192 | +675% |
| Tangible fixed assets | 22/27 | €5,065 | €39,256 | +€34,192 | +675% |
| Plant, machinery and equipment | 23 | €2,576 | €4,176 | +€1,601 | +62.1% |
| Furniture and vehicles | 24 | €2,489 | €35,080 | +€32,591 | +1,309% |
| Current assets | 29/58 | €23,143 | €23,986 | +€843 | +3.6% |
| Amounts receivable within one year | 40/41 | €4,504 | €1,947 | -€2,557 | -56.8% |
| Trade receivables | 40 | €4,504 | €1,947 | -€2,557 | -56.8% |
| Cash at bank and in hand | 54/58 | €13,831 | €21,009 | +€7,179 | +51.9% |
| Deferred charges and accrued income | 490/1 | €4,808 | €1,030 | -€3,778 | -78.6% |
| Total equity and liabilities | 10/49 | €28,207 | €63,243 | +€35,035 | +124% |
| Equity | 10/15 | €12,442 | €33,107 | +€20,665 | +166% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,442 | €30,107 | +€20,665 | +219% |
| Amounts payable | 17/49 | €15,765 | €30,136 | +€14,370 | +91.2% |
| Amounts payable within one year | 42/48 | €15,598 | €30,136 | +€14,537 | +93.2% |
| Trade debts | 44 | - | €2,548 | +€2,548 | |
| Suppliers | 440/4 | - | €2,548 | +€2,548 | |
| Taxes, remuneration and social security | 45 | €5,069 | €3,980 | -€1,089 | -21.5% |
| Taxes | 450/3 | €5,069 | €3,980 | -€1,089 | -21.5% |
| Other amounts payable | 47/48 | €10,530 | €23,608 | +€13,078 | +124% |
| Accrued charges and deferred income | 492/3 | €167 | - | -€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €2,798 | +€2,235 | +396% |
| Other operating charges | 640/8 | - | €119 | +€119 | |
| Gross operating margin | 9900 | €12,421 | €31,312 | +€18,891 | +152% |
| Operating profit (loss) | 9901 | €11,857 | €28,395 | +€16,538 | +139% |
| Financial charges | 65/66B | €42 | €1,058 | +€1,016 | +2,419% |
| Recurring financial charges | 65 | €42 | €1,058 | +€1,016 | +2,419% |
| Profit (loss) for the period before taxes | 9903 | €11,815 | €27,337 | +€15,522 | +131% |
| Income taxes | 67/77 | €2,373 | €5,840 | +€3,466 | +146% |
| Profit (loss) for the period | 9904 | €9,442 | €21,498 | +€12,056 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €9,442 | €21,498 | +€12,056 | +128% |
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 15 October 2026 via checked.be.