UNIAC: 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.
UNIAC
Largest movements
- Receivables within one year -€65,055
down €65,055 (-6.5%), from €993,622 to €928,567
of which Other amounts receivable: -€75,000
- Tangible fixed assets -€35,694
down €35,694 (-20.5%), from €174,538 to €138,844
of which Furniture and vehicles: -€27,551
- Trade debts -€53,545
down €53,545 (-36.5%), from €146,816 to €93,271
- Other debts -€40,000
down €40,000 (-40.0%), from €100,000 to €60,000
- Tax, wage and social debts +€38,246
up €38,246 (+392%), from €9,763 to €48,009
of which Taxes: +€37,994
- Current portion of long-term debt -€29,964
down €29,964 (-36.6%), from €81,900 to €51,936
- Debts after one year -€23,025
down €23,025 (-65.4%), from €35,207 to €12,182
- Gross operating margin -€103,552
down €103,552 (-31.6%), from €328,021 to €224,469
- Write-downs -€33,959
no longer reported in 2025 (was €33,959)
- Other operating charges -€18,180
down €18,180 (-58.6%), from €31,050 to €12,870
- Taxes -€14,021
down €14,021 (-28.7%), from €48,850 to €34,829
- Staff costs -€12,188
down €12,188 (-15.7%), from €77,627 to €65,439
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 | €1,199,706 | €1,096,740 | -€102,967 | -8.6% |
| Fixed assets | 21/28 | €180,068 | €144,374 | -€35,694 | -19.8% |
| Tangible fixed assets | 22/27 | €174,538 | €138,844 | -€35,694 | -20.5% |
| Land and buildings | 22 | €65,561 | €57,271 | -€8,290 | -12.6% |
| Plant, machinery and equipment | 23 | €1,720 | €1,867 | +€147 | +8.5% |
| Furniture and vehicles | 24 | €107,256 | €79,705 | -€27,551 | -25.7% |
| Leasing and similar rights | 25 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €5,530 | €5,530 | = | 0.0% |
| Current assets | 29/58 | €1,019,638 | €952,365 | -€67,273 | -6.6% |
| Amounts receivable within one year | 40/41 | €993,622 | €928,567 | -€65,055 | -6.5% |
| Trade receivables | 40 | €397,952 | €407,897 | +€9,946 | +2.5% |
| Other amounts receivable | 41 | €595,670 | €520,670 | -€75,000 | -12.6% |
| Cash at bank and in hand | 54/58 | €22,796 | €16,256 | -€6,541 | -28.7% |
| Deferred charges and accrued income | 490/1 | €3,220 | €7,543 | +€4,323 | +134% |
| Total equity and liabilities | 10/49 | €1,199,706 | €1,096,740 | -€102,967 | -8.6% |
| Equity | 10/15 | €801,206 | €807,195 | +€5,989 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €601,859 | €606,859 | +€5,000 | +0.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €600,000 | €605,000 | +€5,000 | +0.8% |
| Profit (loss) carried forward | 14 | €180,755 | €181,744 | +€989 | +0.5% |
| Amounts payable | 17/49 | €398,500 | €289,544 | -€108,956 | -27.3% |
| Amounts payable after more than one year | 17 | €35,207 | €12,182 | -€23,025 | -65.4% |
| Financial debts | 170/4 | €35,207 | €12,182 | -€23,025 | -65.4% |
| Amounts payable within one year | 42/48 | €363,293 | €277,362 | -€85,931 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €81,900 | €51,936 | -€29,964 | -36.6% |
| Financial debts | 43 | €24,814 | €24,146 | -€668 | -2.7% |
| Credit institutions | 430/8 | €24,814 | €24,146 | -€668 | -2.7% |
| Trade debts | 44 | €146,816 | €93,271 | -€53,545 | -36.5% |
| Suppliers | 440/4 | €146,816 | €93,271 | -€53,545 | -36.5% |
| Taxes, remuneration and social security | 45 | €9,763 | €48,009 | +€38,246 | +392% |
| Taxes | 450/3 | €2,730 | €40,725 | +€37,994 | +1,391% |
| Remuneration and social security | 454/9 | €7,032 | €7,284 | +€252 | +3.6% |
| Other amounts payable | 47/48 | €100,000 | €60,000 | -€40,000 | -40.0% |
| Remuneration, social security and pensions | 62 | €77,627 | €65,439 | -€12,188 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,726 | €36,933 | +€8,206 | +28.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,959 | - | -€33,959 | |
| Other operating charges | 640/8 | €31,050 | €12,870 | -€18,180 | -58.6% |
| Gross operating margin | 9900 | €328,021 | €224,469 | -€103,552 | -31.6% |
| Operating profit (loss) | 9901 | €156,659 | €109,229 | -€47,431 | -30.3% |
| Financial income | 75/76B | €3,331 | €3,033 | -€298 | -9.0% |
| Recurring financial income | 75 | €3,331 | €3,033 | -€298 | -9.0% |
| Financial charges | 65/66B | €16,181 | €11,443 | -€4,738 | -29.3% |
| Recurring financial charges | 65 | €16,181 | €11,443 | -€4,738 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €143,809 | €100,818 | -€42,991 | -29.9% |
| Income taxes | 67/77 | €48,850 | €34,829 | -€14,021 | -28.7% |
| Profit (loss) for the period | 9904 | €94,959 | €65,989 | -€28,970 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,959 | €65,989 | -€28,970 | -30.5% |
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 23 October 2026 via checked.be.