YOUNITED: 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.
YOUNITED
Largest movements
- Current investments -€225,000
down €225,000 (-100%), from €225,000 to €0
- Cash +€107,453
up €107,453 (+19.9%), from €539,683 to €647,136
mainly Depreciation (+€567,267) and Net result for the year (+€247,622)
- Intangible fixed assets +€83,301
up €83,301 (+7.5%), from €1.1m to €1.2m
- Deferred charges and accrued income +€44,427
up €44,427 (+59.8%), from €74,297 to €118,723
- Profit (loss) carried forward +€247,622
up €247,622 (+14.9%), from -€1.7m to -€1.4m
- Accrued charges and deferred income -€152,711
down €152,711 (-7.6%), from €2.0m to €1.9m
- Trade debts -€71,540
down €71,540 (-16.8%), from €424,977 to €353,437
- Gross operating margin -€261,301
down €261,301 (-14.4%), from €1.8m to €1.6m
- Staff costs -€232,334
down €232,334 (-23.6%), from €983,841 to €751,507
- Other operating charges -€60,967
down €60,967 (-97.6%), from €62,494 to €1,527
- Depreciation +€40,598
up €40,598 (+7.7%), from €526,669 to €567,267
- Write-downs +€37,506
up €37,506, from -€37,506 to €0
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 | €2,485,755 | €2,500,436 | +€14,682 | +0.6% |
| Fixed assets | 21/28 | €1,139,081 | €1,221,505 | +€82,423 | +7.2% |
| Intangible fixed assets | 21 | €1,117,173 | €1,200,474 | +€83,301 | +7.5% |
| Tangible fixed assets | 22/27 | €17,498 | €16,341 | -€1,158 | -6.6% |
| Furniture and vehicles | 24 | €17,498 | €16,341 | -€1,158 | -6.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €4,410 | €4,690 | +€280 | +6.3% |
| Current assets | 29/58 | €1,346,673 | €1,278,932 | -€67,741 | -5.0% |
| Amounts receivable within one year | 40/41 | €507,693 | €513,073 | +€5,379 | +1.1% |
| Trade receivables | 40 | €498,065 | €505,802 | +€7,737 | +1.6% |
| Other amounts receivable | 41 | €9,629 | €7,271 | -€2,358 | -24.5% |
| Current investments | 50/53 | €225,000 | €0 | -€225,000 | -100% |
| Cash at bank and in hand | 54/58 | €539,683 | €647,136 | +€107,453 | +19.9% |
| Deferred charges and accrued income | 490/1 | €74,297 | €118,723 | +€44,427 | +59.8% |
| Total equity and liabilities | 10/49 | €2,485,755 | €2,500,436 | +€14,682 | +0.6% |
| Equity | 10/15 | -€58,012 | €189,610 | +€247,622 | |
| Contributions | 10/11 | €1,606,884 | €1,606,884 | = | 0.0% |
| Capital | 10 | €116,356 | €116,356 | = | 0.0% |
| Issued capital | 100 | €116,356 | €116,356 | = | 0.0% |
| Contributions outside capital | 11 | €1,490,528 | €1,490,528 | = | 0.0% |
| Share premium | 1100/10 | €1,490,528 | €1,490,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,664,897 | -€1,417,275 | +€247,622 | +14.9% |
| Amounts payable | 17/49 | €2,543,767 | €2,310,827 | -€232,940 | -9.2% |
| Amounts payable within one year | 42/48 | €535,536 | €455,307 | -€80,229 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €424,977 | €353,437 | -€71,540 | -16.8% |
| Suppliers | 440/4 | €424,977 | €353,437 | -€71,540 | -16.8% |
| Taxes, remuneration and social security | 45 | €110,559 | €101,870 | -€8,689 | -7.9% |
| Taxes | 450/3 | €23,072 | €18,900 | -€4,172 | -18.1% |
| Remuneration and social security | 454/9 | €87,487 | €82,970 | -€4,517 | -5.2% |
| Accrued charges and deferred income | 492/3 | €2,008,231 | €1,855,520 | -€152,711 | -7.6% |
| Remuneration, social security and pensions | 62 | €983,841 | €751,507 | -€232,334 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526,669 | €567,267 | +€40,598 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€37,506 | €0 | +€37,506 | |
| Other operating charges | 640/8 | €62,494 | €1,527 | -€60,967 | -97.6% |
| Non-recurring operating charges | 66A | €2,523 | €1,878 | -€645 | -25.6% |
| Gross operating margin | 9900 | €1,816,769 | €1,555,468 | -€261,301 | -14.4% |
| Operating profit (loss) | 9901 | €278,748 | €233,288 | -€45,459 | -16.3% |
| Financial income | 75/76B | €15,351 | €34,728 | +€19,377 | +126% |
| Recurring financial income | 75 | €15,351 | €34,728 | +€19,377 | +126% |
| Financial charges | 65/66B | €24,504 | €18,251 | -€6,253 | -25.5% |
| Recurring financial charges | 65 | €24,504 | €18,251 | -€6,253 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €269,595 | €249,766 | -€19,829 | -7.4% |
| Income taxes | 67/77 | €1,491 | €2,144 | +€653 | +43.8% |
| Profit (loss) for the period | 9904 | €268,104 | €247,622 | -€20,482 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €268,104 | €247,622 | -€20,482 | -7.6% |
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 27 October 2026 via checked.be.