NEW UNIGRAPH: 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.
NEW UNIGRAPH
Largest movements
- Cash -€30,419
down €30,419 (-55.5%), from €54,790 to €24,371
mainly Investment in fixed assets (net) (-€31,772) and Receivables within one year (-€12,363)
- Tangible fixed assets +€15,970
up €15,970 (+13.4%), from €119,238 to €135,208
of which Plant, machinery and equipment: +€20,676
- Receivables within one year +€12,363
up €12,363 (+23.1%), from €53,567 to €65,930
- Other debts +€13,432
up €13,432 (+38.2%), from €35,152 to €48,584
- Trade debts -€7,155
down €7,155 (-54.7%), from €13,088 to €5,933
- Tax, wage and social debts -€5,701
down €5,701 (-26.2%), from €21,776 to €16,075
of which Remuneration and social security: -€2,964
- Provisions -€4,800
down €4,800 (-100%), from €4,800 to €0
- Gross operating margin +€26,185
up €26,185 (+125%), from €21,023 to €47,208
- Depreciation +€7,556
up €7,556 (+94.6%), from €7,986 to €15,542
- Staff costs +€6,503
up €6,503 (+31.1%), from €20,881 to €27,384
- Taxes +€640
up €640 (+106%), from €606 to €1,246
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 | €229,954 | €226,453 | -€3,501 | -1.5% |
| Fixed assets | 21/28 | €119,238 | €135,468 | +€16,230 | +13.6% |
| Tangible fixed assets | 22/27 | €119,238 | €135,208 | +€15,970 | +13.4% |
| Land and buildings | 22 | €42,053 | €43,686 | +€1,633 | +3.9% |
| Plant, machinery and equipment | 23 | €35,615 | €56,291 | +€20,676 | +58.1% |
| Furniture and vehicles | 24 | €38,440 | €33,021 | -€5,419 | -14.1% |
| Other tangible fixed assets | 26 | €3,130 | €2,211 | -€919 | -29.4% |
| Financial fixed assets | 28 | - | €260 | +€260 | |
| Current assets | 29/58 | €110,716 | €90,984 | -€19,732 | -17.8% |
| Amounts receivable within one year | 40/41 | €53,567 | €65,930 | +€12,363 | +23.1% |
| Trade receivables | 40 | €53,567 | €65,930 | +€12,363 | +23.1% |
| Cash at bank and in hand | 54/58 | €54,790 | €24,371 | -€30,419 | -55.5% |
| Deferred charges and accrued income | 490/1 | €2,359 | €684 | -€1,675 | -71.0% |
| Total equity and liabilities | 10/49 | €229,954 | €226,453 | -€3,501 | -1.5% |
| Equity | 10/15 | €146,280 | €147,003 | +€723 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,598 | €144,598 | -€0 | 0.0% |
| Distributable reserves | 133 | €144,598 | €144,598 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€10,718 | -€9,995 | +€723 | +6.7% |
| Provisions and deferred taxes | 16 | €4,800 | €0 | -€4,800 | -100% |
| Provisions for liabilities and charges | 160/5 | €4,800 | €0 | -€4,800 | -100% |
| Other liabilities and charges | 164/5 | €4,800 | €0 | -€4,800 | -100% |
| Amounts payable | 17/49 | €78,874 | €79,450 | +€576 | +0.7% |
| Amounts payable after more than one year | 17 | €8,600 | €8,600 | = | 0.0% |
| Financial debts | 170/4 | €8,600 | €8,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,016 | €70,592 | +€576 | +0.8% |
| Trade debts | 44 | €13,088 | €5,933 | -€7,155 | -54.7% |
| Suppliers | 440/4 | €13,088 | €5,933 | -€7,155 | -54.7% |
| Taxes, remuneration and social security | 45 | €21,776 | €16,075 | -€5,701 | -26.2% |
| Taxes | 450/3 | €16,812 | €14,075 | -€2,737 | -16.3% |
| Remuneration and social security | 454/9 | €4,964 | €2,000 | -€2,964 | -59.7% |
| Other amounts payable | 47/48 | €35,152 | €48,584 | +€13,432 | +38.2% |
| Accrued charges and deferred income | 492/3 | €258 | €258 | -€0 | -0.1% |
| Remuneration, social security and pensions | 62 | €20,881 | €27,384 | +€6,503 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,986 | €15,542 | +€7,556 | +94.6% |
| Other operating charges | 640/8 | €2,243 | €2,063 | -€180 | -8.0% |
| Gross operating margin | 9900 | €21,023 | €47,208 | +€26,185 | +125% |
| Operating profit (loss) | 9901 | -€10,087 | €2,219 | +€12,306 | |
| Financial income | 75/76B | €387 | €13 | -€374 | -96.7% |
| Recurring financial income | 75 | €387 | €13 | -€374 | -96.7% |
| Financial charges | 65/66B | €412 | €264 | -€148 | -36.0% |
| Recurring financial charges | 65 | €412 | €264 | -€148 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,112 | €1,968 | +€12,080 | |
| Income taxes | 67/77 | €606 | €1,246 | +€640 | +106% |
| Profit (loss) for the period | 9904 | -€10,718 | €723 | +€11,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,718 | €723 | +€11,441 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.