Younit: what changed
Two fiscal 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.
Younit
Largest movements
- Deferred charges and accrued income -€84,428
down €84,428 (-52.1%), from €162,085 to €77,658
- Receivables within one year +€67,950
up €67,950 (+20.4%), from €332,355 to €400,305
of which Trade receivables: +€120,811
- Cash -€49,920
down €49,920 (-41.8%), from €119,351 to €69,432
mainly Receivables within one year (-€67,950) and Investment in fixed assets (net) (-€28,419)
- Formation expenses +€20,926
new in 2025: €20,926
- Tangible fixed assets -€16,820
down €16,820 (-6.9%), from €245,106 to €228,286
of which Other tangible fixed assets: -€17,420
- Debts after one year -€24,734
down €24,734 (-16.2%), from €152,369 to €127,634
- Short-term financial debts -€19,176
down €19,176 (-5.7%), from €335,869 to €316,693
- Tax, wage and social debts -€12,675
down €12,675 (-14.1%), from €89,889 to €77,214
of which Remuneration and social security: -€14,540
- Staff costs +€47,813
up €47,813 (+2.2%), from €2.2m to €2.3m
- Gross operating margin +€31,536
up €31,536 (+1.4%), from €2.3m to €2.3m
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 | €903,712 | €849,118 | -€54,594 | -6.0% |
| Formation expenses | 20 | - | €20,926 | +€20,926 | |
| Fixed assets | 21/28 | €269,920 | €246,756 | -€23,164 | -8.6% |
| Intangible fixed assets | 21 | €19,598 | €13,253 | -€6,345 | -32.4% |
| Tangible fixed assets | 22/27 | €245,106 | €228,286 | -€16,820 | -6.9% |
| Plant, machinery and equipment | 23 | €10,128 | €8,018 | -€2,110 | -20.8% |
| Furniture and vehicles | 24 | €4,572 | €7,282 | +€2,710 | +59.3% |
| Other tangible fixed assets | 26 | €230,405 | €212,986 | -€17,420 | -7.6% |
| Financial fixed assets | 28 | €5,216 | €5,216 | = | 0.0% |
| Current assets | 29/58 | €633,792 | €581,435 | -€52,356 | -8.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,308 | +€308 | +1.5% |
| Other amounts receivable | 291 | €20,000 | €20,308 | +€308 | +1.5% |
| Stocks and contracts in progress | 3 | - | €13,733 | +€13,733 | |
| Stocks | 30/36 | - | €13,733 | +€13,733 | |
| Amounts receivable within one year | 40/41 | €332,355 | €400,305 | +€67,950 | +20.4% |
| Trade receivables | 40 | €268,259 | €389,069 | +€120,811 | +45.0% |
| Other amounts receivable | 41 | €64,096 | €11,236 | -€52,861 | -82.5% |
| Cash at bank and in hand | 54/58 | €119,351 | €69,432 | -€49,920 | -41.8% |
| Deferred charges and accrued income | 490/1 | €162,085 | €77,658 | -€84,428 | -52.1% |
| Total equity and liabilities | 10/49 | €903,712 | €849,118 | -€54,594 | -6.0% |
| Equity | 10/15 | €185,253 | €189,776 | +€4,523 | +2.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €198,087 | €198,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,904 | €9,904 | = | 0.0% |
| Legal reserve | 130 | €9,904 | €9,904 | = | 0.0% |
| Distributable reserves | 133 | €188,182 | €188,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,834 | -€108,311 | +€4,523 | +4.0% |
| Amounts payable | 17/49 | €718,459 | €659,342 | -€59,117 | -8.2% |
| Amounts payable after more than one year | 17 | €152,369 | €127,634 | -€24,734 | -16.2% |
| Financial debts | 170/4 | €152,369 | €127,634 | -€24,734 | -16.2% |
| Amounts payable within one year | 42/48 | €566,090 | €529,024 | -€37,066 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €31,242 | €25,726 | -€5,516 | -17.7% |
| Financial debts | 43 | €335,869 | €316,693 | -€19,176 | -5.7% |
| Credit institutions | 430/8 | €335,869 | €316,693 | -€19,176 | -5.7% |
| Trade debts | 44 | €109,090 | €108,277 | -€813 | -0.7% |
| Suppliers | 440/4 | €109,090 | €108,277 | -€813 | -0.7% |
| Taxes, remuneration and social security | 45 | €89,889 | €77,214 | -€12,675 | -14.1% |
| Taxes | 450/3 | €37,952 | €39,817 | +€1,865 | +4.9% |
| Remuneration and social security | 454/9 | €51,937 | €37,397 | -€14,540 | -28.0% |
| Other amounts payable | 47/48 | - | €1,114 | +€1,114 | |
| Accrued charges and deferred income | 492/3 | - | €2,683 | +€2,683 | |
| Remuneration, social security and pensions | 62 | €2,203,648 | €2,251,461 | +€47,813 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,527 | €30,657 | +€4,130 | +15.6% |
| Other operating charges | 640/8 | €5,186 | €6,940 | +€1,754 | +33.8% |
| Gross operating margin | 9900 | €2,283,389 | €2,314,925 | +€31,536 | +1.4% |
| Operating profit (loss) | 9901 | €48,028 | €25,867 | -€22,161 | -46.1% |
| Financial income | 75/76B | €1,701 | €9,203 | +€7,502 | +441.0% |
| Recurring financial income | 75 | €1,701 | €9,203 | +€7,502 | +441.0% |
| Financial charges | 65/66B | €31,899 | €30,049 | -€1,850 | -5.8% |
| Recurring financial charges | 65 | €31,899 | €30,049 | -€1,850 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €17,830 | €5,020 | -€12,810 | -71.8% |
| Income taxes | 67/77 | €304 | €497 | +€193 | +63.4% |
| Profit (loss) for the period | 9904 | €17,526 | €4,523 | -€13,003 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,526 | €4,523 | -€13,003 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.