EUNISA: 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.
EUNISA
Largest movements
- Stocks and contracts -€511,553
no longer reported in 2025 (was €511,553)
- Tangible fixed assets +€473,321
up €473,321 (+18,088%), from €2,617 to €475,938
of which Land and buildings: +€474,799
- Cash +€18,791
up €18,791 (+104%), from €18,113 to €36,904
mainly Stocks and contracts (+€511,553) and Depreciation (+€17,827)
- Receivables within one year +€18,478
up €18,478 (+5.2%), from €354,782 to €373,260
of which Trade receivables: +€25,413
- Debts after one year -€28,643
down €28,643 (-26.3%), from €109,055 to €80,412
- Reserves +€16,934
up €16,934 (+2.4%), from €719,197 to €736,131
of which Distributable reserves: +€16,934
- Trade debts +€12,383
up €12,383 (+243%), from €5,104 to €17,487
- Gross operating margin +€27,298
up €27,298 (+161%), from €16,929 to €44,227
- Depreciation +€16,349
up €16,349 (+1,106%), from €1,478 to €17,827
- Taxes +€3,049
up €3,049 (+61.2%), from €4,984 to €8,032
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 | €888,615 | €887,702 | -€913 | -0.1% |
| Fixed assets | 21/28 | €2,617 | €475,938 | +€473,321 | +18,088% |
| Tangible fixed assets | 22/27 | €2,617 | €475,938 | +€473,321 | +18,088% |
| Land and buildings | 22 | - | €474,799 | +€474,799 | |
| Furniture and vehicles | 24 | €2,617 | €1,139 | -€1,478 | -56.5% |
| Current assets | 29/58 | €885,998 | €411,764 | -€474,234 | -53.5% |
| Stocks and contracts in progress | 3 | €511,553 | - | -€511,553 | |
| Contracts in progress | 37 | €511,553 | - | -€511,553 | |
| Amounts receivable within one year | 40/41 | €354,782 | €373,260 | +€18,478 | +5.2% |
| Trade receivables | 40 | €49,587 | €75,000 | +€25,413 | +51.2% |
| Other amounts receivable | 41 | €305,196 | €298,260 | -€6,935 | -2.3% |
| Cash at bank and in hand | 54/58 | €18,113 | €36,904 | +€18,791 | +104% |
| Deferred charges and accrued income | 490/1 | €1,550 | €1,600 | +€50 | +3.2% |
| Total equity and liabilities | 10/49 | €888,615 | €887,702 | -€913 | -0.1% |
| Equity | 10/15 | €731,597 | €748,531 | +€16,934 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €719,197 | €736,131 | +€16,934 | +2.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €717,342 | €734,276 | +€16,934 | +2.4% |
| Provisions and deferred taxes | 16 | €8,712 | €8,712 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,712 | €8,712 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,712 | €8,712 | = | 0.0% |
| Amounts payable | 17/49 | €148,306 | €130,459 | -€17,847 | -12.0% |
| Amounts payable after more than one year | 17 | €109,055 | €80,412 | -€28,643 | -26.3% |
| Financial debts | 170/4 | €109,055 | €80,412 | -€28,643 | -26.3% |
| Amounts payable within one year | 42/48 | €39,250 | €50,047 | +€10,796 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €28,330 | €28,643 | +€313 | +1.1% |
| Trade debts | 44 | €5,104 | €17,487 | +€12,383 | +243% |
| Suppliers | 440/4 | €5,104 | €17,487 | +€12,383 | +243% |
| Taxes, remuneration and social security | 45 | €5,233 | €2,282 | -€2,951 | -56.4% |
| Taxes | 450/3 | €5,233 | €2,282 | -€2,951 | -56.4% |
| Other amounts payable | 47/48 | €583 | €1,634 | +€1,051 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €17,827 | +€16,349 | +1,106% |
| Other operating charges | 640/8 | €1,315 | €1,347 | +€32 | +2.4% |
| Gross operating margin | 9900 | €16,929 | €44,227 | +€27,298 | +161% |
| Operating profit (loss) | 9901 | €14,136 | €25,052 | +€10,917 | +77.2% |
| Financial income | 75/76B | €2,944 | €2,998 | +€55 | +1.9% |
| Recurring financial income | 75 | €2,944 | €2,998 | +€55 | +1.9% |
| Financial charges | 65/66B | €2,466 | €2,251 | -€215 | -8.7% |
| Recurring financial charges | 65 | €2,466 | €2,251 | -€215 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €14,613 | €25,799 | +€11,186 | +76.5% |
| Income taxes | 67/77 | €4,984 | €8,032 | +€3,049 | +61.2% |
| Profit (loss) for the period | 9904 | €9,630 | €17,767 | +€8,137 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,630 | €17,767 | +€8,137 | +84.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.