UNI-PAR: 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.
UNI-PAR
Largest movements
- Financial fixed assets -€675,780
down €675,780 (-29.5%), from €2.3m to €1.6m
- Cash +€318,966
up €318,966 (+130.9%), from €243,681 to €562,646
mainly Net result for the year (+€656,662) and Investment in fixed assets (net) (+€484,442)
- Profit (loss) carried forward +€656,662
up €656,662 (+6.5%), from €10.0m to €10.7m
- Reserves -€620,000
down €620,000 (-20.2%), from €3.1m to €2.5m
of which Distributable reserves: -€620,000
- Financial income -€3.6m
down €3.6m (-95.5%), from €3.8m to €170,312
of which Non-recurring financial income: -€1.9m
- Depreciation +€79,520
up €79,520 (+126.4%), from €62,895 to €142,415
- Financial charges -€74,907
down €74,907 (-48.6%), from €154,275 to €79,367
- Gross operating margin +€65,514
up €65,514 (+7.4%), from €887,335 to €952,850
- Taxes +€9,984
up €9,984 (+4.5%), from €223,352 to €233,335
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.
Cash bridge derived
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 | €18,125,562 | €17,809,230 | -€316,333 | -1.7% |
| Fixed assets | 21/28 | €17,716,567 | €17,089,710 | -€626,858 | -3.5% |
| Tangible fixed assets | 22/27 | €15,425,317 | €15,474,240 | +€48,923 | +0.3% |
| Land and buildings | 22 | €9,207,768 | €15,108,439 | +€5.9m | +64.1% |
| Furniture and vehicles | 24 | €365,801 | €365,801 | = | 0.0% |
| Assets under construction and advance payments | 27 | €5,851,748 | €0 | -€5.9m | -100.0% |
| Financial fixed assets | 28 | €2,291,250 | €1,615,470 | -€675,780 | -29.5% |
| Current assets | 29/58 | €408,995 | €719,520 | +€310,525 | +75.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,080 | €56,426 | -€4,654 | -7.6% |
| Trade receivables | 40 | €60,880 | €32,400 | -€28,480 | -46.8% |
| Other amounts receivable | 41 | €200 | €24,026 | +€23,826 | +11913.2% |
| Current investments | 50/53 | €442 | €447 | +€5 | +1.1% |
| Cash at bank and in hand | 54/58 | €243,681 | €562,646 | +€318,966 | +130.9% |
| Deferred charges and accrued income | 490/1 | €3,793 | - | -€3,793 | |
| Total equity and liabilities | 10/49 | €18,125,562 | €17,809,230 | -€316,333 | -1.7% |
| Equity | 10/15 | €14,811,925 | €14,848,587 | +€36,662 | +0.2% |
| Contributions | 10/11 | €1,691,212 | €1,691,212 | = | 0.0% |
| Capital | 10 | €1,663,651 | €1,663,651 | = | 0.0% |
| Issued capital | 100 | €1,663,651 | €1,663,651 | = | 0.0% |
| Outside capital | 11 | €27,561 | €27,561 | = | 0.0% |
| Share premium | 1100/10 | €27,561 | €27,561 | = | 0.0% |
| Reserves | 13 | €3,072,500 | €2,452,500 | -€620,000 | -20.2% |
| Non-distributable reserves | 130/1 | €972,500 | €972,500 | = | 0.0% |
| Legal reserve | 130 | €972,500 | €972,500 | = | 0.0% |
| Distributable reserves | 133 | €2,100,000 | €1,480,000 | -€620,000 | -29.5% |
| Profit (loss) carried forward | 14 | €10,048,213 | €10,704,875 | +€656,662 | +6.5% |
| Amounts payable | 17/49 | €3,313,637 | €2,960,642 | -€352,995 | -10.7% |
| Amounts payable after more than one year | 17 | €1,575,000 | €1,521,533 | -€53,467 | -3.4% |
| Financial debts | 170/4 | €1,575,000 | €1,521,533 | -€53,467 | -3.4% |
| Amounts payable within one year | 42/48 | €1,738,637 | €1,439,110 | -€299,528 | -17.2% |
| Trade debts | 44 | €61,496 | €6,145 | -€55,351 | -90.0% |
| Suppliers | 440/4 | €61,496 | €6,145 | -€55,351 | -90.0% |
| Taxes, remuneration and social security | 45 | €234,982 | €119,071 | -€115,910 | -49.3% |
| Taxes | 450/3 | €234,982 | €119,071 | -€115,910 | -49.3% |
| Other amounts payable | 47/48 | €1,442,160 | €1,313,894 | -€128,266 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,895 | €142,415 | +€79,520 | +126.4% |
| Other operating charges | 640/8 | €6,270 | €11,382 | +€5,112 | +81.5% |
| Gross operating margin | 9900 | €887,335 | €952,850 | +€65,514 | +7.4% |
| Operating profit (loss) | 9901 | €818,170 | €799,053 | -€19,117 | -2.3% |
| Financial income | 75/76B | €3,784,711 | €170,312 | -€3.6m | -95.5% |
| Recurring financial income | 75 | €1,726,557 | €20,312 | -€1.7m | -98.8% |
| Non-recurring financial income | 76B | €2,058,153 | €150,000 | -€1.9m | -92.7% |
| Financial charges | 65/66B | €154,275 | €79,367 | -€74,907 | -48.6% |
| Recurring financial charges | 65 | €154,275 | €79,367 | -€74,907 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €4,448,606 | €889,997 | -€3.6m | -80.0% |
| Income taxes | 67/77 | €223,352 | €233,335 | +€9,984 | +4.5% |
| Profit (loss) for the period | 9904 | €4,225,255 | €656,662 | -€3.6m | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,225,255 | €656,662 | -€3.6m | -84.5% |
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 7 October 2026 via checked.be.