YouniQ: 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.
YouniQ
Largest movements
- Receivables within one year +€146,419
up €146,419 (+331%), from €44,269 to €190,689
of which Other amounts receivable: +€160,273
- Tangible fixed assets -€87,035
no longer reported in 2025 (was €87,035)
of which Plant, machinery and equipment: -€87,035
- Cash -€10,220
down €10,220 (-51.8%), from €19,725 to €9,505
mainly Receivables within one year (-€146,419) and Trade debts (-€2,473)
- Current investments -€3,750
no longer reported in 2025 (was €3,750)
- Reserves +€42,327
up €42,327 (+58.5%), from €72,414 to €114,741
- Tax, wage and social debts +€2,572
up €2,572 (+13.0%), from €19,831 to €22,402
- Trade debts -€2,473
down €2,473 (-49.5%), from €5,000 to €2,527
- Depreciation -€27,713
no longer reported in 2025 (was €27,713)
- Gross operating margin +€16,434
up €16,434 (+28.2%), from €58,333 to €74,767
- Other operating charges +€15,358
up €15,358 (+1,278%), from €1,202 to €16,560
- Taxes +€8,595
up €8,595 (+126%), from €6,816 to €15,411
- Financial charges -€2,492
down €2,492 (-69.5%), from €3,584 to €1,092
of which Financial charges: -€3,114
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 | €157,825 | €200,253 | +€42,429 | +26.9% |
| Fixed assets | 21/28 | €88,246 | - | -€88,246 | |
| Intangible fixed assets | 21 | €1,211 | - | -€1,211 | |
| Tangible fixed assets | 22/27 | €87,035 | - | -€87,035 | |
| Plant, machinery and equipment | 23 | €87,035 | - | -€87,035 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €69,578 | €200,253 | +€130,675 | +188% |
| Amounts receivable within one year | 40/41 | €44,269 | €190,689 | +€146,419 | +331% |
| Trade receivables | 40 | €13,853 | - | -€13,853 | |
| Other amounts receivable | 41 | €30,416 | €190,689 | +€160,273 | +527% |
| Current investments | 50/53 | €3,750 | - | -€3,750 | |
| Cash at bank and in hand | 54/58 | €19,725 | €9,505 | -€10,220 | -51.8% |
| Deferred charges and accrued income | 490/1 | €1,834 | €60 | -€1,774 | -96.7% |
| Total equity and liabilities | 10/49 | €157,825 | €200,253 | +€42,429 | +26.9% |
| Equity | 10/15 | €97,414 | €139,741 | +€42,327 | +43.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,414 | €114,741 | +€42,327 | +58.5% |
| Distributable reserves | 133 | €72,414 | €114,741 | +€42,327 | +58.5% |
| Amounts payable | 17/49 | €60,410 | €60,512 | +€102 | +0.2% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,410 | €40,512 | +€102 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €15,520 | €15,520 | = | 0.0% |
| Trade debts | 44 | €5,000 | €2,527 | -€2,473 | -49.5% |
| Suppliers | 440/4 | €5,000 | €2,527 | -€2,473 | -49.5% |
| Taxes, remuneration and social security | 45 | €19,831 | €22,402 | +€2,572 | +13.0% |
| Taxes | 450/3 | €19,831 | €22,402 | +€2,572 | +13.0% |
| Other amounts payable | 47/48 | €60 | €62 | +€3 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,713 | - | -€27,713 | |
| Other operating charges | 640/8 | €1,202 | €16,560 | +€15,358 | +1,278% |
| Gross operating margin | 9900 | €58,333 | €74,767 | +€16,434 | +28.2% |
| Operating profit (loss) | 9901 | €29,419 | €58,208 | +€28,789 | +97.9% |
| Financial income | 75/76B | €15 | €623 | +€608 | +4,054% |
| Recurring financial income | 75 | €15 | €40 | +€25 | +168% |
| Non-recurring financial income | 76B | - | €583 | +€583 | |
| Financial charges | 65/66B | €3,584 | €1,092 | -€2,492 | -69.5% |
| Recurring financial charges | 65 | €3,584 | €470 | -€3,114 | -86.9% |
| Non-recurring financial charges | 66B | - | €622 | +€622 | |
| Profit (loss) for the period before taxes | 9903 | €25,849 | €57,738 | +€31,889 | +123% |
| Income taxes | 67/77 | €6,816 | €15,411 | +€8,595 | +126% |
| Profit (loss) for the period | 9904 | €19,033 | €42,327 | +€23,294 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €19,033 | €42,327 | +€23,294 | +122% |
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 30 October 2026 via checked.be.