UNIBAR: 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.
UNIBAR
Largest movements
- Tangible fixed assets +€216,874
up €216,874 (+10.4%), from €2.1m to €2.3m
of which Land and buildings: +€204,083
- Financial fixed assets +€195,000
up €195,000 (+88.6%), from €220,000 to €415,000
- Trade debts +€200,067
new in 2025: €200,067
- Other debts +€184,880
up €184,880 (+960%), from €19,267 to €204,147
- Debts after one year -€129,385
down €129,385 (-7.1%), from €1.8m to €1.7m
- Reserves +€105,272
up €105,272 (+22.6%), from €466,130 to €571,402
- Current portion of long-term debt +€70,152
up €70,152 (+65.2%), from €107,674 to €177,825
- Gross operating margin -€6,705
down €6,705 (-2.6%), from €261,889 to €255,184
- Taxes -€4,287
down €4,287 (-9.9%), from €43,354 to €39,067
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 | €2,449,337 | €2,887,266 | +€437,929 | +17.9% |
| Fixed assets | 21/28 | €2,306,511 | €2,718,385 | +€411,874 | +17.9% |
| Tangible fixed assets | 22/27 | €2,086,511 | €2,303,385 | +€216,874 | +10.4% |
| Land and buildings | 22 | €2,083,086 | €2,287,169 | +€204,083 | +9.8% |
| Plant, machinery and equipment | 23 | €1,769 | €10,414 | +€8,646 | +489% |
| Other tangible fixed assets | 26 | €1,656 | €5,802 | +€4,146 | +250% |
| Financial fixed assets | 28 | €220,000 | €415,000 | +€195,000 | +88.6% |
| Current assets | 29/58 | €142,826 | €168,881 | +€26,056 | +18.2% |
| Amounts receivable within one year | 40/41 | €31,228 | €51,054 | +€19,826 | +63.5% |
| Trade receivables | 40 | €12,136 | €25,280 | +€13,144 | +108% |
| Other amounts receivable | 41 | €19,092 | €25,773 | +€6,682 | +35.0% |
| Cash at bank and in hand | 54/58 | €108,868 | €113,978 | +€5,110 | +4.7% |
| Deferred charges and accrued income | 490/1 | €2,730 | €3,850 | +€1,120 | +41.0% |
| Total equity and liabilities | 10/49 | €2,449,337 | €2,887,266 | +€437,929 | +17.9% |
| Equity | 10/15 | €484,680 | €589,952 | +€105,272 | +21.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €466,130 | €571,402 | +€105,272 | +22.6% |
| Distributable reserves | 133 | €466,130 | €571,402 | +€105,272 | +22.6% |
| Amounts payable | 17/49 | €1,964,657 | €2,297,315 | +€332,657 | +16.9% |
| Amounts payable after more than one year | 17 | €1,818,583 | €1,689,199 | -€129,385 | -7.1% |
| Financial debts | 170/4 | €1,818,583 | €1,689,199 | -€129,385 | -7.1% |
| Amounts payable within one year | 42/48 | €144,507 | €607,133 | +€462,626 | +320% |
| Current portion of amounts payable after more than one year | 42 | €107,674 | €177,825 | +€70,152 | +65.2% |
| Trade debts | 44 | - | €200,067 | +€200,067 | |
| Suppliers | 440/4 | - | €200,067 | +€200,067 | |
| Taxes, remuneration and social security | 45 | €17,567 | €25,094 | +€7,527 | +42.8% |
| Taxes | 450/3 | €17,567 | €25,094 | +€7,527 | +42.8% |
| Other amounts payable | 47/48 | €19,267 | €204,147 | +€184,880 | +960% |
| Accrued charges and deferred income | 492/3 | €1,567 | €982 | -€584 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,637 | €89,588 | +€951 | +1.1% |
| Other operating charges | 640/8 | €1,913 | €1,972 | +€59 | +3.1% |
| Gross operating margin | 9900 | €261,889 | €255,184 | -€6,705 | -2.6% |
| Operating profit (loss) | 9901 | €171,339 | €163,624 | -€7,715 | -4.5% |
| Financial income | 75/76B | €3 | €3 | +€0 | +0.4% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +0.4% |
| Financial charges | 65/66B | €20,459 | €19,287 | -€1,172 | -5.7% |
| Recurring financial charges | 65 | €20,459 | €19,287 | -€1,172 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €150,883 | €144,339 | -€6,544 | -4.3% |
| Income taxes | 67/77 | €43,354 | €39,067 | -€4,287 | -9.9% |
| Profit (loss) for the period | 9904 | €107,529 | €105,272 | -€2,257 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,529 | €105,272 | -€2,257 | -2.1% |
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 30 October 2026 via checked.be.