UNACIS: 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.
UNACIS
Largest movements
- Receivables within one year -€33,793
down €33,793 (-67.5%), from €50,051 to €16,257
of which Other amounts receivable: -€36,686
- Tangible fixed assets +€10,762
up €10,762 (+129%), from €8,330 to €19,091
of which Plant, machinery and equipment: +€8,164
- Cash -€8,958
down €8,958 (-75.6%), from €11,852 to €2,894
mainly Trade debts (-€67,422) and Investment in fixed assets (net) (-€14,191)
- Trade debts -€67,422
down €67,422 (-84.4%), from €79,877 to €12,455
- Profit (loss) carried forward +€28,341
up €28,341 (+34.7%), from -€81,671 to -€53,330
- Other debts +€16,234
up €16,234 (+1,996%), from €813 to €17,047
- Current portion of long-term debt -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts +€1,208
new in 2025: €1,208
- Gross operating margin +€96,689
up €96,689, from -€63,365 to €33,324
- Depreciation +€984
up €984 (+40.3%), from €2,445 to €3,429
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 | €72,382 | €39,743 | -€32,639 | -45.1% |
| Fixed assets | 21/28 | €9,830 | €20,591 | +€10,762 | +109% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,330 | €19,091 | +€10,762 | +129% |
| Plant, machinery and equipment | 23 | €6,180 | €14,344 | +€8,164 | +132% |
| Furniture and vehicles | 24 | €2,150 | €4,747 | +€2,597 | +121% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €62,553 | €19,151 | -€43,401 | -69.4% |
| Amounts receivable within one year | 40/41 | €50,051 | €16,257 | -€33,793 | -67.5% |
| Trade receivables | 40 | €0 | €2,893 | +€2,893 | |
| Other amounts receivable | 41 | €50,051 | €13,365 | -€36,686 | -73.3% |
| Cash at bank and in hand | 54/58 | €11,852 | €2,894 | -€8,958 | -75.6% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €72,382 | €39,743 | -€32,639 | -45.1% |
| Equity | 10/15 | -€19,308 | €9,033 | +€28,341 | |
| Contributions | 10/11 | €61,000 | €61,000 | = | 0.0% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Distributable reserves | 133 | €1,363 | €1,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,671 | -€53,330 | +€28,341 | +34.7% |
| Amounts payable | 17/49 | €91,690 | €30,710 | -€60,980 | -66.5% |
| Amounts payable within one year | 42/48 | €91,690 | €30,710 | -€60,980 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | - | -€11,000 | |
| Trade debts | 44 | €79,877 | €12,455 | -€67,422 | -84.4% |
| Suppliers | 440/4 | €79,877 | €12,455 | -€67,422 | -84.4% |
| Taxes, remuneration and social security | 45 | - | €1,208 | +€1,208 | |
| Taxes | 450/3 | - | €1,208 | +€1,208 | |
| Other amounts payable | 47/48 | €813 | €17,047 | +€16,234 | +1,996% |
| Non-recurring operating income | 76A | - | €25,919 | +€25,919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €3,429 | +€984 | +40.3% |
| Other operating charges | 640/8 | €1,044 | €552 | -€493 | -47.2% |
| Gross operating margin | 9900 | -€63,365 | €33,324 | +€96,689 | |
| Operating profit (loss) | 9901 | -€66,854 | €29,343 | +€96,198 | |
| Financial income | 75/76B | €581 | €7 | -€575 | -98.9% |
| Recurring financial income | 75 | €581 | €7 | -€575 | -98.9% |
| Financial charges | 65/66B | €1,563 | €1,009 | -€554 | -35.5% |
| Recurring financial charges | 65 | €1,563 | €1,009 | -€554 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€67,836 | €28,341 | +€96,177 | |
| Profit (loss) for the period | 9904 | -€67,836 | €28,341 | +€96,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,836 | €28,341 | +€96,177 |
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 24 October 2026 via checked.be.