YUNION: 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.
YUNION
Largest movements
- Receivables within one year +€50,182
up €50,182 (+56.2%), from €89,334 to €139,515
- Cash +€9,375
up €9,375 (+5.9%), from €159,575 to €168,950
mainly Net result for the year (+€51,257) and Depreciation (+€9,155)
- Tangible fixed assets -€5,155
down €5,155 (-79.9%), from €6,456 to €1,301
- Intangible fixed assets -€4,000
down €4,000 (-14.3%), from €27,989 to €23,989
- Reserves +€50,424
up €50,424 (+19.5%), from €258,734 to €309,158
- Gross operating margin +€40,756
up €40,756 (+100.5%), from €40,557 to €81,313
- Taxes +€11,732
up €11,732 (+138.0%), from €8,504 to €20,236
- Depreciation -€1,881
down €1,881 (-17.0%), from €11,036 to €9,155
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 | €285,069 | €334,573 | +€49,504 | +17.4% |
| Fixed assets | 21/28 | €34,445 | €25,290 | -€9,155 | -26.6% |
| Intangible fixed assets | 21 | €27,989 | €23,989 | -€4,000 | -14.3% |
| Tangible fixed assets | 22/27 | €6,456 | €1,301 | -€5,155 | -79.9% |
| Furniture and vehicles | 24 | €6,456 | €1,301 | -€5,155 | -79.9% |
| Current assets | 29/58 | €250,624 | €309,283 | +€58,659 | +23.4% |
| Amounts receivable within one year | 40/41 | €89,334 | €139,515 | +€50,182 | +56.2% |
| Other amounts receivable | 41 | €89,334 | €139,515 | +€50,182 | +56.2% |
| Cash at bank and in hand | 54/58 | €159,575 | €168,950 | +€9,375 | +5.9% |
| Deferred charges and accrued income | 490/1 | €1,715 | €817 | -€897 | -52.3% |
| Total equity and liabilities | 10/49 | €285,069 | €334,573 | +€49,504 | +17.4% |
| Equity | 10/15 | €267,734 | €318,158 | +€50,424 | +18.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €258,734 | €309,158 | +€50,424 | +19.5% |
| Distributable reserves | 133 | €258,734 | €309,158 | +€50,424 | +19.5% |
| Profit (loss) carried forward | 14 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €17,335 | €16,415 | -€920 | -5.3% |
| Amounts payable within one year | 42/48 | €17,335 | €16,415 | -€920 | -5.3% |
| Trade debts | 44 | €4,858 | €2,638 | -€2,221 | -45.7% |
| Suppliers | 440/4 | €4,858 | €2,638 | -€2,221 | -45.7% |
| Taxes, remuneration and social security | 45 | €250 | €3,364 | +€3,114 | +1246.1% |
| Taxes | 450/3 | €250 | €3,364 | +€3,114 | +1246.1% |
| Other amounts payable | 47/48 | €12,227 | €10,414 | -€1,813 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,036 | €9,155 | -€1,881 | -17.0% |
| Other operating charges | 640/8 | €1,159 | €798 | -€361 | -31.2% |
| Gross operating margin | 9900 | €40,557 | €81,313 | +€40,756 | +100.5% |
| Operating profit (loss) | 9901 | €28,362 | €71,360 | +€42,998 | +151.6% |
| Financial income | 75/76B | - | €293 | +€293 | |
| Recurring financial income | 75 | - | €293 | +€293 | |
| Financial charges | 65/66B | €257 | €160 | -€97 | -37.7% |
| Recurring financial charges | 65 | €257 | €160 | -€97 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €28,105 | €71,493 | +€43,388 | +154.4% |
| Income taxes | 67/77 | €8,504 | €20,236 | +€11,732 | +138.0% |
| Profit (loss) for the period | 9904 | €19,601 | €51,257 | +€31,656 | +161.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,601 | €51,257 | +€31,656 | +161.5% |
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 6 October 2026 via checked.be.