YUNIKRA: 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.
YUNIKRA
Largest movements
- Cash +€44,944
up €44,944 (+683%), from €6,583 to €51,527
mainly Other debts (+€200,000) and Debts after one year (+€59,303)
- Receivables within one year +€18,404
up €18,404 (+2.5%), from €731,194 to €749,598
of which Other amounts receivable: +€196,399
- Reserves -€200,000
down €200,000 (-79.8%), from €250,703 to €50,703
of which Distributable reserves: -€200,000
- Other debts +€200,000
new in 2025: €200,000
- Debts after one year +€59,303
up €59,303 (+525%), from €11,293 to €70,596
- Trade debts +€54,990
up €54,990 (+20.3%), from €270,541 to €325,531
- Advances received -€30,000
no longer reported in 2025 (was €30,000)
- Staff costs +€159,100
up €159,100 (+106%), from €150,060 to €309,160
- Gross operating margin +€137,881
up €137,881 (+57.9%), from €237,967 to €375,848
- Taxes -€5,612
down €5,612 (-41.5%), from €13,519 to €7,907
- Financial income +€5,204
up €5,204 (+41.3%), from €12,598 to €17,802
- Depreciation +€4,321
up €4,321 (+10.6%), from €40,910 to €45,231
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 | €893,983 | €946,035 | +€52,052 | +5.8% |
| Fixed assets | 21/28 | €145,852 | €136,894 | -€8,957 | -6.1% |
| Tangible fixed assets | 22/27 | €139,249 | €133,754 | -€5,495 | -3.9% |
| Plant, machinery and equipment | 23 | €49,600 | €49,595 | -€5 | 0.0% |
| Furniture and vehicles | 24 | €87,157 | €83,014 | -€4,143 | -4.8% |
| Other tangible fixed assets | 26 | €2,491 | €1,145 | -€1,347 | -54.1% |
| Financial fixed assets | 28 | €6,603 | €3,140 | -€3,463 | -52.4% |
| Current assets | 29/58 | €748,131 | €809,141 | +€61,009 | +8.2% |
| Amounts receivable within one year | 40/41 | €731,194 | €749,598 | +€18,404 | +2.5% |
| Trade receivables | 40 | €469,820 | €291,824 | -€177,996 | -37.9% |
| Other amounts receivable | 41 | €261,375 | €457,774 | +€196,399 | +75.1% |
| Cash at bank and in hand | 54/58 | €6,583 | €51,527 | +€44,944 | +683% |
| Deferred charges and accrued income | 490/1 | €10,354 | €8,016 | -€2,338 | -22.6% |
| Total equity and liabilities | 10/49 | €893,983 | €946,035 | +€52,052 | +5.8% |
| Equity | 10/15 | €329,422 | €130,123 | -€199,299 | -60.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €250,703 | €50,703 | -€200,000 | -79.8% |
| Tax-exempt reserves | 132 | €4,851 | €4,851 | = | 0.0% |
| Distributable reserves | 133 | €245,852 | €45,852 | -€200,000 | -81.3% |
| Profit (loss) carried forward | 14 | €76,719 | €77,420 | +€701 | +0.9% |
| Amounts payable | 17/49 | €564,561 | €815,912 | +€251,352 | +44.5% |
| Amounts payable after more than one year | 17 | €11,293 | €70,596 | +€59,303 | +525% |
| Financial debts | 170/4 | €11,293 | €70,596 | +€59,303 | +525% |
| Amounts payable within one year | 42/48 | €551,369 | €740,009 | +€188,640 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €16,022 | €18,800 | +€2,778 | +17.3% |
| Financial debts | 43 | €205,000 | €180,000 | -€25,000 | -12.2% |
| Other loans | 439 | €205,000 | €180,000 | -€25,000 | -12.2% |
| Trade debts | 44 | €270,541 | €325,531 | +€54,990 | +20.3% |
| Suppliers | 440/4 | €270,541 | €325,531 | +€54,990 | +20.3% |
| Advances received on contracts in progress | 46 | €30,000 | - | -€30,000 | |
| Taxes, remuneration and social security | 45 | €29,805 | €15,678 | -€14,128 | -47.4% |
| Taxes | 450/3 | €14,219 | €7,900 | -€6,319 | -44.4% |
| Remuneration and social security | 454/9 | €15,586 | €7,778 | -€7,808 | -50.1% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €1,899 | €5,308 | +€3,409 | +180% |
| Remuneration, social security and pensions | 62 | €150,060 | €309,160 | +€159,100 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,910 | €45,231 | +€4,321 | +10.6% |
| Other operating charges | 640/8 | €3,490 | €7,210 | +€3,720 | +107% |
| Gross operating margin | 9900 | €237,967 | €375,848 | +€137,881 | +57.9% |
| Operating profit (loss) | 9901 | €43,507 | €14,247 | -€29,260 | -67.3% |
| Financial income | 75/76B | €12,598 | €17,802 | +€5,204 | +41.3% |
| Recurring financial income | 75 | €12,598 | €17,802 | +€5,204 | +41.3% |
| Financial charges | 65/66B | €25,333 | €23,442 | -€1,891 | -7.5% |
| Recurring financial charges | 65 | €25,333 | €23,442 | -€1,891 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €30,773 | €8,608 | -€22,165 | -72.0% |
| Income taxes | 67/77 | €13,519 | €7,907 | -€5,612 | -41.5% |
| Profit (loss) for the period | 9904 | €17,254 | €701 | -€16,553 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,254 | €701 | -€16,553 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.