Uncia: 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.
Uncia
Largest movements
- Cash -€62,775
down €62,775 (-64.9%), from €96,697 to €33,922
mainly Receivables within one year (-€26,883) and Deferred charges and accrued income (-€25,664)
- Receivables within one year +€26,883
up €26,883 (+22.9%), from €117,564 to €144,448
of which Trade receivables: +€21,881
- Deferred charges and accrued income +€25,664
up €25,664 (+597.8%), from €4,293 to €29,957
- Current portion of long-term debt -€11,830
down €11,830 (-100.0%), from €11,830 to €0
- Tax, wage and social debts -€7,753
down €7,753 (-57.0%), from €13,597 to €5,844
of which Taxes: -€5,298
- Short-term financial debts +€5,113
new in 2024: €5,113
- Gross operating margin -€53,315
down €53,315 (-54.0%), from €98,782 to €45,467
- Taxes -€14,304
down €14,304 (-80.9%), from €17,675 to €3,371
- Financial charges -€3,276
down €3,276 (-38.3%), from €8,551 to €5,275
- Staff costs -€1,952
down €1,952 (-6.7%), from €29,152 to €27,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,466 | €215,539 | -€11,927 | -5.2% |
| Fixed assets | 21/28 | €8,911 | €7,212 | -€1,699 | -19.1% |
| Tangible fixed assets | 22/27 | €8,911 | €7,212 | -€1,699 | -19.1% |
| Plant, machinery and equipment | 23 | €1,425 | €4,718 | +€3,293 | +231.0% |
| Furniture and vehicles | 24 | €7,486 | €2,495 | -€4,991 | -66.7% |
| Current assets | 29/58 | €218,554 | €208,326 | -€10,228 | -4.7% |
| Amounts receivable within one year | 40/41 | €117,564 | €144,448 | +€26,883 | +22.9% |
| Trade receivables | 40 | €98,177 | €120,058 | +€21,881 | +22.3% |
| Other amounts receivable | 41 | €19,387 | €24,390 | +€5,002 | +25.8% |
| Cash at bank and in hand | 54/58 | €96,697 | €33,922 | -€62,775 | -64.9% |
| Deferred charges and accrued income | 490/1 | €4,293 | €29,957 | +€25,664 | +597.8% |
| Total equity and liabilities | 10/49 | €227,466 | €215,539 | -€11,927 | -5.2% |
| Equity | 10/15 | €180,673 | €180,673 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,673 | €175,673 | = | 0.0% |
| Distributable reserves | 133 | €175,673 | €175,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,792 | €34,866 | -€11,927 | -25.5% |
| Amounts payable within one year | 42/48 | €46,792 | €34,866 | -€11,927 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €11,830 | €0 | -€11,830 | -100.0% |
| Financial debts | 43 | - | €5,113 | +€5,113 | |
| Credit institutions | 430/8 | - | €5,113 | +€5,113 | |
| Trade debts | 44 | €1,365 | €2,199 | +€834 | +61.1% |
| Suppliers | 440/4 | €1,365 | €2,199 | +€834 | +61.1% |
| Taxes, remuneration and social security | 45 | €13,597 | €5,844 | -€7,753 | -57.0% |
| Taxes | 450/3 | €5,744 | €446 | -€5,298 | -92.2% |
| Remuneration and social security | 454/9 | €7,853 | €5,399 | -€2,454 | -31.3% |
| Other amounts payable | 47/48 | €20,000 | €21,709 | +€1,709 | +8.5% |
| Non-recurring operating income | 76A | - | €1,646 | +€1,646 | |
| Remuneration, social security and pensions | 62 | €29,152 | €27,200 | -€1,952 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,175 | €1,687 | -€488 | -22.4% |
| Other operating charges | 640/8 | €447 | €1,029 | +€582 | +130.0% |
| Gross operating margin | 9900 | €98,782 | €45,467 | -€53,315 | -54.0% |
| Operating profit (loss) | 9901 | €67,008 | €15,551 | -€51,456 | -76.8% |
| Financial income | 75/76B | €28 | €23 | -€5 | -19.0% |
| Recurring financial income | 75 | €28 | €23 | -€5 | -19.0% |
| Financial charges | 65/66B | €8,551 | €5,275 | -€3,276 | -38.3% |
| Recurring financial charges | 65 | €8,551 | €5,275 | -€3,276 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €58,485 | €10,300 | -€48,185 | -82.4% |
| Income taxes | 67/77 | €17,675 | €3,371 | -€14,304 | -80.9% |
| Profit (loss) for the period | 9904 | €40,810 | €6,929 | -€33,881 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,810 | €6,929 | -€33,881 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.