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UNI CONSTRUCT: 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

UNI CONSTRUCT

BE 0729.779.104
NACE 41.001, General construction of residential buildings
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€52,941
2023 · €1,727+€51,214
Equity
€71,344
2023 · €18,403+€52,941
Cash
€17
2023 · €743-€725
Balance sheet total
€169,768
2023 · €72,305+€97,463

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€98,477

    up €98,477 (+186.9%), from €52,676 to €151,152

    of which Trade receivables: +€113,697

Equity and liabilities
  • Profit (loss) carried forward +€52,941

    up €52,941 (+377.5%), from €14,025 to €66,966

  • Tax, wage and social debts +€36,917

    up €36,917 (+3237.4%), from €1,140 to €38,057

    of which Taxes: +€36,750

  • Trade debts +€7,605

    up €7,605 (+51.2%), from €14,858 to €22,463

Income statement
  • Purchases and services +€109,471

    up €109,471 (+66.4%), from €164,979 to €274,450

  • Gross operating margin +€50,663

    up €50,663 (+94.9%), from €53,366 to €104,029

  • Staff costs -€22,729

    down €22,729 (-46.5%), from €48,831 to €26,102

  • Taxes +€18,775

    up €18,775 (+2598.5%), from €723 to €19,498

  • Other operating charges +€3,386

    up €3,386 (+353.4%), from €958 to €4,344

From the 2023 result to the 2024 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 2023 €1,727
Gross operating margin +€50,663
Staff costs +€22,729
Depreciation +€0
Other operating charges -€3,386
Financial charges -€17
Taxes -€18,775
Result 2024 €52,941

Cash bridge derived

cash 2023 to 2024

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.

From operations -€425
Investment -€300
Financing €0
Cash 2023 €743
Net result for the year +€52,941
Depreciation +€967
Receivables within one year -€98,477
Deferred charges and accrued income -€378
Trade debts +€7,605
Tax, wage and social debts +€36,917
Investment in fixed assets (net) -€300
Cash 2024 €17
Every line side by side 40 lines
Line Code 2023 2024 Change %
Total assets 20/58 €72,305 €169,768 +€97,463 +134.8%
Fixed assets 21/28 €18,887 €18,220 -€667 -3.5%
Tangible fixed assets 22/27 €967 - -€967
Furniture and vehicles 24 €967 - -€967
Financial fixed assets 28 €17,920 €18,220 +€300 +1.7%
Current assets 29/58 €53,418 €151,548 +€98,129 +183.7%
Amounts receivable within one year 40/41 €52,676 €151,152 +€98,477 +186.9%
Trade receivables 40 €21,178 €134,875 +€113,697 +536.9%
Other amounts receivable 41 €31,498 €16,277 -€15,220 -48.3%
Cash at bank and in hand 54/58 €743 €17 -€725 -97.6%
Deferred charges and accrued income 490/1 - €378 +€378
Total equity and liabilities 10/49 €72,305 €169,768 +€97,463 +134.8%
Equity 10/15 €18,403 €71,344 +€52,941 +287.7%
Contributions 10/11 €3,850 €3,850 = 0.0%
Capital 10 €3,850 €3,850 = 0.0%
Issued capital 100 €3,850 €3,850 = 0.0%
Reserves 13 €528 €528 = 0.0%
Non-distributable reserves 130/1 €528 €528 = 0.0%
Legal reserve 130 €528 €528 = 0.0%
Profit (loss) carried forward 14 €14,025 €66,966 +€52,941 +377.5%
Amounts payable 17/49 €53,902 €98,424 +€44,522 +82.6%
Amounts payable within one year 42/48 €53,902 €98,424 +€44,522 +82.6%
Trade debts 44 €14,858 €22,463 +€7,605 +51.2%
Suppliers 440/4 €14,858 €22,463 +€7,605 +51.2%
Advances received on contracts in progress 46 €37,904 €37,904 = 0.0%
Taxes, remuneration and social security 45 €1,140 €38,057 +€36,917 +3237.4%
Taxes 450/3 €579 €37,329 +€36,750 +6341.7%
Remuneration and social security 454/9 €561 €728 +€167 +29.8%
Goods, raw materials, services and sundry goods 60/61 €164,979 €274,450 +€109,471 +66.4%
Remuneration, social security and pensions 62 €48,831 €26,102 -€22,729 -46.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €967 €967 -€0 0.0%
Other operating charges 640/8 €958 €4,344 +€3,386 +353.4%
Gross operating margin 9900 €53,366 €104,029 +€50,663 +94.9%
Operating profit (loss) 9901 €2,610 €72,616 +€70,006 +2682.1%
Financial charges 65/66B €161 €178 +€17 +10.5%
Recurring financial charges 65 €161 €178 +€17 +10.5%
Profit (loss) for the period before taxes 9903 €2,449 €72,438 +€69,989 +2857.4%
Income taxes 67/77 €723 €19,498 +€18,775 +2598.5%
Profit (loss) for the period 9904 €1,727 €52,941 +€51,214 +2965.7%
Profit (loss) for the period to be appropriated 9905 €1,727 €52,941 +€51,214 +2965.7%

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.