UNI-COM: 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.
UNI-COM
Largest movements
- Cash +€14,661
up €14,661 (+176%), from €8,350 to €23,011
mainly Other debts (+€109,129) and Trade debts (+€20,630)
- Stocks and contracts -€7,852
down €7,852 (-8.1%), from €96,831 to €88,979
- Receivables within one year +€5,370
up €5,370 (+14.0%), from €38,477 to €43,847
of which Trade receivables: +€5,468
- Contributions -€150,000
down €150,000 (-89.0%), from €168,592 to €18,592
of which Capital: -€150,000
- Other debts +€109,129
up €109,129 (+1,770%), from €6,167 to €115,296
- Trade debts +€20,630
up €20,630 (+154%), from €13,429 to €34,059
- Profit (loss) carried forward +€18,181
up €18,181 (+38.4%), from -€47,292 to -€29,111
- Tax, wage and social debts +€8,615
up €8,615 (+200%), from €4,309 to €12,924
of which Taxes: +€7,949
- Turnover -€219,548
no longer reported in 2025 (was €219,548)
- Purchases and services -€181,147
no longer reported in 2025 (was €181,147)
- Write-downs -€15,185
no longer reported in 2025 (was €15,185)
- Taxes +€6,867
up €6,867 (+308%), from €2,232 to €9,098
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 | €147,064 | €158,618 | +€11,554 | +7.9% |
| Fixed assets | 21/28 | €3,406 | €2,781 | -€625 | -18.4% |
| Intangible fixed assets | 21 | €617 | €117 | -€500 | -81.1% |
| Tangible fixed assets | 22/27 | €125 | - | -€125 | |
| Plant, machinery and equipment | 23 | €125 | - | -€125 | |
| Financial fixed assets | 28 | €2,664 | €2,664 | = | 0.0% |
| Current assets | 29/58 | €143,658 | €155,837 | +€12,179 | +8.5% |
| Stocks and contracts in progress | 3 | €96,831 | €88,979 | -€7,852 | -8.1% |
| Stocks | 30/36 | €96,831 | €88,979 | -€7,852 | -8.1% |
| Amounts receivable within one year | 40/41 | €38,477 | €43,847 | +€5,370 | +14.0% |
| Trade receivables | 40 | €38,379 | €43,847 | +€5,468 | +14.2% |
| Other amounts receivable | 41 | €98 | - | -€98 | |
| Cash at bank and in hand | 54/58 | €8,350 | €23,011 | +€14,661 | +176% |
| Total equity and liabilities | 10/49 | €147,064 | €158,618 | +€11,554 | +7.9% |
| Equity | 10/15 | €123,159 | -€8,660 | -€131,819 | |
| Contributions | 10/11 | €168,592 | €18,592 | -€150,000 | -89.0% |
| Capital | 10 | €150,000 | - | -€150,000 | |
| Issued capital | 100 | €150,000 | - | -€150,000 | |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,292 | -€29,111 | +€18,181 | +38.4% |
| Amounts payable | 17/49 | €23,905 | €167,278 | +€143,372 | +600% |
| Amounts payable within one year | 42/48 | €23,905 | €167,278 | +€143,372 | +600% |
| Financial debts | 43 | - | €4,999 | +€4,999 | |
| Credit institutions | 430/8 | - | €4,999 | +€4,999 | |
| Trade debts | 44 | €13,429 | €34,059 | +€20,630 | +154% |
| Suppliers | 440/4 | €13,429 | €34,059 | +€20,630 | +154% |
| Taxes, remuneration and social security | 45 | €4,309 | €12,924 | +€8,615 | +200% |
| Taxes | 450/3 | €2,232 | €10,181 | +€7,949 | +356% |
| Remuneration and social security | 454/9 | €2,077 | €2,743 | +€666 | +32.0% |
| Other amounts payable | 47/48 | €6,167 | €115,296 | +€109,129 | +1,770% |
| Turnover | 70 | €219,548 | - | -€219,548 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,147 | - | -€181,147 | |
| Remuneration, social security and pensions | 62 | €14,611 | €12,448 | -€2,162 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €625 | -€137 | -18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,185 | - | -€15,185 | |
| Other operating charges | 640/8 | €234 | €239 | +€4 | +1.9% |
| Gross operating margin | 9900 | €43,536 | €42,230 | -€1,306 | -3.0% |
| Operating profit (loss) | 9901 | €12,744 | €28,918 | +€16,174 | +127% |
| Financial income | 75/76B | €1 | €1 | -€1 | -45.5% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -45.5% |
| Financial charges | 65/66B | €1,776 | €1,639 | -€137 | -7.7% |
| Recurring financial charges | 65 | €1,776 | €1,639 | -€137 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €10,970 | €27,280 | +€16,310 | +149% |
| Income taxes | 67/77 | €2,232 | €9,098 | +€6,867 | +308% |
| Profit (loss) for the period | 9904 | €8,738 | €18,181 | +€9,444 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €8,738 | €18,181 | +€9,444 | +108% |
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 21 October 2026 via checked.be.