UNI-TRAC: 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-TRAC
Largest movements
- Cash -€99,369
down €99,369 (-24.2%), from €410,225 to €310,856
mainly Contributions, distributions and other (-€75,000) and Tax, wage and social debts (-€26,299)
- Tangible fixed assets -€27,308
down €27,308 (-21.6%), from €126,497 to €99,189
of which Land and buildings: -€14,965
- Receivables within one year +€22,617
up €22,617 (+60.4%), from €37,449 to €60,066
of which Trade receivables: +€29,741
- Profit (loss) carried forward -€76,111
down €76,111 (-88.9%), from €85,641 to €9,531
- Tax, wage and social debts -€26,299
down €26,299 (-57.1%), from €46,057 to €19,758
of which Remuneration and social security: -€13,407
- Trade debts +€22,245
up €22,245 (+38.2%), from €58,216 to €80,461
- Current portion of long-term debt -€17,248
down €17,248 (-83.2%), from €20,728 to €3,480
- Gross operating margin -€92,502
down €92,502, from €42,349 to -€50,153
- Write-downs -€83,165
down €83,165 (-1,662%), from -€5,002 to -€88,167
- Financial income +€3,725
up €3,725 (+1,009%), from €369 to €4,094
- Staff costs +€3,410
up €3,410 (+3,442%), from €99 to €3,509
- Depreciation -€3,288
down €3,288 (-10.9%), from €30,246 to €26,958
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 | €845,566 | €741,351 | -€104,215 | -12.3% |
| Fixed assets | 21/28 | €133,781 | €99,189 | -€34,592 | -25.9% |
| Tangible fixed assets | 22/27 | €126,497 | €99,189 | -€27,308 | -21.6% |
| Land and buildings | 22 | €113,236 | €98,271 | -€14,965 | -13.2% |
| Plant, machinery and equipment | 23 | €10,928 | €513 | -€10,415 | -95.3% |
| Furniture and vehicles | 24 | €2,332 | €404 | -€1,928 | -82.7% |
| Financial fixed assets | 28 | €7,284 | - | -€7,284 | |
| Current assets | 29/58 | €711,785 | €642,163 | -€69,623 | -9.8% |
| Stocks and contracts in progress | 3 | €258,988 | €259,638 | +€650 | +0.3% |
| Stocks | 30/36 | €258,988 | €259,638 | +€650 | +0.3% |
| Amounts receivable within one year | 40/41 | €37,449 | €60,066 | +€22,617 | +60.4% |
| Trade receivables | 40 | €23,036 | €52,777 | +€29,741 | +129% |
| Other amounts receivable | 41 | €14,413 | €7,289 | -€7,124 | -49.4% |
| Cash at bank and in hand | 54/58 | €410,225 | €310,856 | -€99,369 | -24.2% |
| Deferred charges and accrued income | 490/1 | €5,124 | €11,603 | +€6,479 | +126% |
| Total equity and liabilities | 10/49 | €845,566 | €741,351 | -€104,215 | -12.3% |
| Equity | 10/15 | €695,958 | €619,848 | -€76,111 | -10.9% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €461,581 | €461,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,874 | €14,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €446,658 | €446,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,641 | €9,531 | -€76,111 | -88.9% |
| Amounts payable | 17/49 | €149,608 | €121,504 | -€28,105 | -18.8% |
| Amounts payable after more than one year | 17 | €3,480 | - | -€3,480 | |
| Financial debts | 170/4 | €3,480 | - | -€3,480 | |
| Amounts payable within one year | 42/48 | €146,128 | €121,504 | -€24,624 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €20,728 | €3,480 | -€17,248 | -83.2% |
| Trade debts | 44 | €58,216 | €80,461 | +€22,245 | +38.2% |
| Suppliers | 440/4 | €58,216 | €80,461 | +€22,245 | +38.2% |
| Taxes, remuneration and social security | 45 | €46,057 | €19,758 | -€26,299 | -57.1% |
| Taxes | 450/3 | €31,682 | €18,791 | -€12,891 | -40.7% |
| Remuneration and social security | 454/9 | €14,375 | €968 | -€13,407 | -93.3% |
| Other amounts payable | 47/48 | €21,127 | €17,804 | -€3,323 | -15.7% |
| Non-recurring operating income | 76A | - | €20,789 | +€20,789 | |
| Remuneration, social security and pensions | 62 | €99 | €3,509 | +€3,410 | +3,442% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,246 | €26,958 | -€3,288 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,002 | -€88,167 | -€83,165 | -1,662% |
| Other operating charges | 640/8 | €5,416 | €6,649 | +€1,233 | +22.8% |
| Non-recurring operating charges | 66A | - | €1,226 | +€1,226 | |
| Gross operating margin | 9900 | €42,349 | -€50,153 | -€92,502 | |
| Operating profit (loss) | 9901 | €11,590 | -€327 | -€11,917 | |
| Financial income | 75/76B | €369 | €4,094 | +€3,725 | +1,009% |
| Recurring financial income | 75 | €369 | €4,094 | +€3,725 | +1,009% |
| Financial charges | 65/66B | €4,590 | €2,057 | -€2,533 | -55.2% |
| Recurring financial charges | 65 | €4,590 | €2,057 | -€2,533 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €7,369 | €1,710 | -€5,659 | -76.8% |
| Income taxes | 67/77 | €2,126 | €2,820 | +€694 | +32.6% |
| Profit (loss) for the period | 9904 | €5,243 | -€1,111 | -€6,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,243 | -€1,111 | -€6,353 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.