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Unda: 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.

What changed

Unda

BE 0403.987.182
NACE 21.201, Manufacture of basic pharmaceutical products and pharmaceutical preparations
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€61,912
2024 · -€28,705+€90,616
Equity
€486,787
2024 · €424,875+€61,912
Cash
-
not filed
Balance sheet total
€517,605
2024 · €473,026+€44,579

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€90,509

    up €90,509 (+1627.0%), from €5,563 to €96,072

  • Receivables within one year -€45,930

    down €45,930 (-9.8%), from €467,463 to €421,533

    of which Other amounts receivable: -€42,572

Equity and liabilities
  • Profit (loss) carried forward +€61,912

    up €61,912 (+31.4%), from -€197,016 to -€135,104

  • Trade debts -€16,978

    down €16,978 (-53.9%), from €31,507 to €14,529

Income statement
  • Gross operating margin +€98,214

    up €98,214, from -€44,286 to €53,928

  • Financial income -€7,734

    down €7,734 (-45.6%), from €16,968 to €9,234

    of which Financial income: -€7,734

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€28,705
Gross operating margin +€98,214
Other operating charges +€528
Financial income -€7,734
Financial charges -€392
Result 2025 €61,912

Cash bridge derived

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €473,026 €517,605 +€44,579 +9.4%
Fixed assets 21/28 €5,563 €96,072 +€90,509 +1627.0%
Financial fixed assets 28 €5,563 €96,072 +€90,509 +1627.0%
Current assets 29/58 €467,463 €421,533 -€45,930 -9.8%
Amounts receivable within one year 40/41 €467,463 €421,533 -€45,930 -9.8%
Trade receivables 40 €6,053 €2,695 -€3,358 -55.5%
Other amounts receivable 41 €461,410 €418,837 -€42,572 -9.2%
Total equity and liabilities 10/49 €473,026 €517,605 +€44,579 +9.4%
Equity 10/15 €424,875 €486,787 +€61,912 +14.6%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Reserves 13 €560,391 €560,391 +€0 0.0%
Non-distributable reserves 130/1 €7,354 €7,354 -€0 0.0%
Legal reserve 130 €6,150 €6,150 = 0.0%
Other 1319 €1,204 €1,204 -€0 0.0%
Tax-exempt reserves 132 €109,413 €109,414 +€1 0.0%
Distributable reserves 133 €443,624 €443,624 -€0 0.0%
Profit (loss) carried forward 14 -€197,016 -€135,104 +€61,912 +31.4%
Amounts payable 17/49 €48,150 €30,818 -€17,333 -36.0%
Amounts payable within one year 42/48 €48,097 €30,818 -€17,280 -35.9%
Trade debts 44 €31,507 €14,529 -€16,978 -53.9%
Suppliers 440/4 €31,507 €14,529 -€16,978 -53.9%
Taxes, remuneration and social security 45 €302 €0 -€302 -100.0%
Taxes 450/3 €84 €0 -€84 -100.0%
Remuneration and social security 454/9 €218 - -€218
Other amounts payable 47/48 €16,289 €16,289 -€0 0.0%
Accrued charges and deferred income 492/3 €53 €0 -€53 -100.0%
Non-recurring operating income 76A - €90,509 +€90,509
Remuneration, social security and pensions 62 €0 - =
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €0 - =
Other operating charges 640/8 €528 €0 -€528 -100.0%
Gross operating margin 9900 -€44,286 €53,928 +€98,214
Operating profit (loss) 9901 -€44,814 €53,928 +€98,742
Financial income 75/76B €16,968 €9,234 -€7,734 -45.6%
Recurring financial income 75 €16,968 €9,234 -€7,734 -45.6%
Non-recurring financial income 76B - €0 =
Financial charges 65/66B €859 €1,251 +€392 +45.6%
Recurring financial charges 65 €859 €1,251 +€392 +45.6%
Profit (loss) for the period before taxes 9903 -€28,705 €61,912 +€90,616
Profit (loss) for the period 9904 -€28,705 €61,912 +€90,616
Profit (loss) for the period to be appropriated 9905 -€28,705 €61,912 +€90,616

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 30 September 2026 via checked.be.