UNI-MAT: 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-MAT
Largest movements
- Stocks and contracts +€546,497
up €546,497 (+29.5%), from €1.9m to €2.4m
- Receivables within one year -€376,576
down €376,576 (-21.6%), from €1.7m to €1.4m
of which Trade receivables: -€385,341
- Cash +€149,298
up €149,298 (+21.6%), from €691,290 to €840,588
mainly Receivables within one year (+€376,576) and Trade debts (+€348,366)
- Trade debts +€348,366
up €348,366 (+20.1%), from €1.7m to €2.1m
- Short-term financial debts -€250,000
down €250,000 (-20.0%), from €1.3m to €1.0m
- Reserves +€209,649
up €209,649 (+47.1%), from €444,885 to €654,534
- Gross operating margin +€160,755
up €160,755 (+46.3%), from €347,048 to €507,803
- Taxes +€52,418
up €52,418 (+209%), from €25,078 to €77,496
- Financial income +€46,823
up €46,823 (+6.9%), from €674,958 to €721,781
- Write-downs -€29,818
no longer reported in 2026 (was €29,818)
- Financial charges +€25,084
up €25,084 (+3.4%), from €738,411 to €763,495
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,380,559 | €4,685,109 | +€304,549 | +7.0% |
| Fixed assets | 21/28 | €69,300 | €72,946 | +€3,646 | +5.3% |
| Intangible fixed assets | 21 | €10,138 | €11,043 | +€905 | +8.9% |
| Tangible fixed assets | 22/27 | €113 | €537 | +€424 | +375% |
| Furniture and vehicles | 24 | €113 | €537 | +€424 | +375% |
| Financial fixed assets | 28 | €59,049 | €61,366 | +€2,316 | +3.9% |
| Current assets | 29/58 | €4,311,259 | €4,612,163 | +€300,904 | +7.0% |
| Stocks and contracts in progress | 3 | €1,855,498 | €2,401,994 | +€546,497 | +29.5% |
| Stocks | 30/36 | €1,855,498 | €2,401,994 | +€546,497 | +29.5% |
| Amounts receivable within one year | 40/41 | €1,743,331 | €1,366,755 | -€376,576 | -21.6% |
| Trade receivables | 40 | €1,709,526 | €1,324,185 | -€385,341 | -22.5% |
| Other amounts receivable | 41 | €33,806 | €42,570 | +€8,765 | +25.9% |
| Cash at bank and in hand | 54/58 | €691,290 | €840,588 | +€149,298 | +21.6% |
| Deferred charges and accrued income | 490/1 | €21,140 | €2,825 | -€18,315 | -86.6% |
| Total equity and liabilities | 10/49 | €4,380,559 | €4,685,109 | +€304,549 | +7.0% |
| Equity | 10/15 | €1,168,322 | €1,377,972 | +€209,649 | +17.9% |
| Contributions | 10/11 | €723,437 | €723,437 | = | 0.0% |
| Reserves | 13 | €444,885 | €654,534 | +€209,649 | +47.1% |
| Distributable reserves | 133 | €444,885 | €654,534 | +€209,649 | +47.1% |
| Amounts payable | 17/49 | €3,212,237 | €3,307,137 | +€94,900 | +3.0% |
| Amounts payable within one year | 42/48 | €3,191,137 | €3,305,137 | +€114,000 | +3.6% |
| Financial debts | 43 | €1,250,000 | €1,000,000 | -€250,000 | -20.0% |
| Credit institutions | 430/8 | €1,250,000 | €1,000,000 | -€250,000 | -20.0% |
| Trade debts | 44 | €1,733,171 | €2,081,537 | +€348,366 | +20.1% |
| Suppliers | 440/4 | €1,733,171 | €2,081,537 | +€348,366 | +20.1% |
| Taxes, remuneration and social security | 45 | €207,966 | €223,600 | +€15,634 | +7.5% |
| Taxes | 450/3 | €187,639 | €202,268 | +€14,629 | +7.8% |
| Remuneration and social security | 454/9 | €20,327 | €21,332 | +€1,005 | +4.9% |
| Accrued charges and deferred income | 492/3 | €21,101 | €2,000 | -€19,101 | -90.5% |
| Remuneration, social security and pensions | 62 | €162,837 | €171,654 | +€8,817 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €6,170 | +€4,865 | +373% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,818 | - | -€29,818 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €347,048 | €507,803 | +€160,755 | +46.3% |
| Operating profit (loss) | 9901 | €152,002 | €328,859 | +€176,857 | +116% |
| Financial income | 75/76B | €674,958 | €721,781 | +€46,823 | +6.9% |
| Recurring financial income | 75 | €674,958 | €721,781 | +€46,823 | +6.9% |
| Financial charges | 65/66B | €738,411 | €763,495 | +€25,084 | +3.4% |
| Recurring financial charges | 65 | €738,411 | €763,495 | +€25,084 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €88,549 | €287,145 | +€198,597 | +224% |
| Income taxes | 67/77 | €25,078 | €77,496 | +€52,418 | +209% |
| Profit (loss) for the period | 9904 | €63,471 | €209,649 | +€146,178 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €63,471 | €209,649 | +€146,178 | +230% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.