UNYO: 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.
UNYO
Largest movements
- Cash +€47,274
up €47,274 (+78.2%), from €60,472 to €107,746
mainly Net result for the year (+€45,570) and Other debts (+€17,649)
- Receivables within one year +€7,091
up €7,091 (+10.4%), from €67,916 to €75,007
- Deferred charges and accrued income -€4,766
down €4,766 (-46.7%), from €10,200 to €5,434
- Tangible fixed assets -€3,231
down €3,231 (-59.1%), from €5,471 to €2,240
of which Furniture and vehicles: -€2,589
- Stocks and contracts +€2,800
up €2,800 (+84.4%), from €3,317 to €6,117
- Reserves +€30,000
up €30,000 (+38.3%), from €78,425 to €108,425
of which Distributable reserves: +€30,000
- Other debts +€17,649
up €17,649 (+1230.1%), from €1,435 to €19,083
- Current portion of long-term debt -€2,866
no longer reported in 2025 (was €2,866)
- Tax, wage and social debts +€2,770
up €2,770 (+8.1%), from €34,114 to €36,884
- Gross operating margin +€14,746
up €14,746 (+24.6%), from €59,943 to €74,689
- Depreciation -€6,956
down €6,956 (-68.3%), from €10,187 to €3,231
- Taxes +€6,315
up €6,315 (+36.6%), from €17,240 to €23,555
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 | €170,862 | €220,031 | +€49,169 | +28.8% |
| Fixed assets | 21/28 | €5,533 | €2,301 | -€3,231 | -58.4% |
| Tangible fixed assets | 22/27 | €5,471 | €2,240 | -€3,231 | -59.1% |
| Furniture and vehicles | 24 | €2,731 | €142 | -€2,589 | -94.8% |
| Other tangible fixed assets | 26 | €2,740 | €2,098 | -€643 | -23.4% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €165,329 | €217,729 | +€52,400 | +31.7% |
| Stocks and contracts in progress | 3 | €3,317 | €6,117 | +€2,800 | +84.4% |
| Stocks | 30/36 | €3,317 | €6,117 | +€2,800 | +84.4% |
| Amounts receivable within one year | 40/41 | €67,916 | €75,007 | +€7,091 | +10.4% |
| Trade receivables | 40 | €67,916 | €75,007 | +€7,091 | +10.4% |
| Current investments | 50/53 | €23,425 | €23,425 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,472 | €107,746 | +€47,274 | +78.2% |
| Deferred charges and accrued income | 490/1 | €10,200 | €5,434 | -€4,766 | -46.7% |
| Total equity and liabilities | 10/49 | €170,862 | €220,031 | +€49,169 | +28.8% |
| Equity | 10/15 | €129,506 | €160,076 | +€30,570 | +23.6% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €78,425 | €108,425 | +€30,000 | +38.3% |
| Non-distributable reserves | 130/1 | €23,425 | €23,425 | = | 0.0% |
| Own shares acquired | 1312 | €23,425 | €23,425 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €85,000 | +€30,000 | +54.5% |
| Profit (loss) carried forward | 14 | €43,026 | €43,596 | +€570 | +1.3% |
| Amounts payable | 17/49 | €41,357 | €59,955 | +€18,598 | +45.0% |
| Amounts payable within one year | 42/48 | €41,357 | €59,955 | +€18,598 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €2,866 | - | -€2,866 | |
| Trade debts | 44 | €2,942 | €3,988 | +€1,046 | +35.5% |
| Suppliers | 440/4 | €2,942 | €3,988 | +€1,046 | +35.5% |
| Taxes, remuneration and social security | 45 | €34,114 | €36,884 | +€2,770 | +8.1% |
| Taxes | 450/3 | €34,114 | €36,884 | +€2,770 | +8.1% |
| Other amounts payable | 47/48 | €1,435 | €19,083 | +€17,649 | +1230.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,187 | €3,231 | -€6,956 | -68.3% |
| Other operating charges | 640/8 | €1,338 | €1,923 | +€585 | +43.7% |
| Gross operating margin | 9900 | €59,943 | €74,689 | +€14,746 | +24.6% |
| Operating profit (loss) | 9901 | €48,418 | €69,535 | +€21,117 | +43.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €272 | €409 | +€137 | +50.4% |
| Recurring financial charges | 65 | €272 | €409 | +€137 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €48,146 | €69,126 | +€20,979 | +43.6% |
| Income taxes | 67/77 | €17,240 | €23,555 | +€6,315 | +36.6% |
| Profit (loss) for the period | 9904 | €30,906 | €45,570 | +€14,664 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,906 | €45,570 | +€14,664 | +47.4% |
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 11 October 2026 via checked.be.