UNIBEST SERVICES: 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.
UNIBEST SERVICES
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€189,443
down €189,443 (-51.3%), from €368,934 to €179,491
mainly Current investments (-€400,000) and Contributions, distributions and other (-€104,961)
- Receivables within one year -€47,054
down €47,054 (-45.9%), from €102,573 to €55,519
of which Other amounts receivable: -€38,421
- Tangible fixed assets +€34,294
up €34,294 (+28.7%), from €119,499 to €153,793
of which Furniture and vehicles: +€37,917
- Reserves +€122,000
up €122,000 (+36.9%), from €330,860 to €452,860
of which Distributable reserves: +€122,000
- Tax, wage and social debts +€86,853
up €86,853 (+156%), from €55,527 to €142,380
- Trade debts -€32,162
down €32,162 (-55.8%), from €57,610 to €25,448
- Debts after one year +€21,645
up €21,645 (+2,167%), from €999 to €22,644
- Current portion of long-term debt +€8,826
up €8,826 (+175%), from €5,046 to €13,872
- Gross operating margin +€214,118
up €214,118 (+170%), from €125,896 to €340,014
- Taxes +€64,122
up €64,122 (+206%), from €31,161 to €95,283
- Depreciation +€7,665
up €7,665 (+35.6%), from €21,541 to €29,206
- Financial income +€5,448
up €5,448 (+101%), from €5,383 to €10,831
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 | €642,682 | €839,811 | +€197,129 | +30.7% |
| Fixed assets | 21/28 | €119,499 | €153,793 | +€34,294 | +28.7% |
| Tangible fixed assets | 22/27 | €119,499 | €153,793 | +€34,294 | +28.7% |
| Land and buildings | 22 | €40,143 | €36,910 | -€3,233 | -8.1% |
| Furniture and vehicles | 24 | €39,554 | €77,471 | +€37,917 | +95.9% |
| Other tangible fixed assets | 26 | €39,802 | €39,412 | -€390 | -1.0% |
| Current assets | 29/58 | €523,183 | €686,017 | +€162,834 | +31.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €599 | €599 | +€0 | 0.0% |
| Stocks | 30/36 | €599 | €599 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €102,573 | €55,519 | -€47,054 | -45.9% |
| Trade receivables | 40 | €21,675 | €13,042 | -€8,633 | -39.8% |
| Other amounts receivable | 41 | €80,898 | €42,477 | -€38,421 | -47.5% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €368,934 | €179,491 | -€189,443 | -51.3% |
| Deferred charges and accrued income | 490/1 | €1,077 | €408 | -€669 | -62.1% |
| Total equity and liabilities | 10/49 | €642,682 | €839,811 | +€197,129 | +30.7% |
| Equity | 10/15 | €479,211 | €594,178 | +€114,967 | +24.0% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €330,860 | €452,860 | +€122,000 | +36.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €329,000 | €451,000 | +€122,000 | +37.1% |
| Profit (loss) carried forward | 14 | €142,151 | €141,318 | -€833 | -0.6% |
| Amounts payable | 17/49 | €163,471 | €245,633 | +€82,162 | +50.3% |
| Amounts payable after more than one year | 17 | €999 | €22,644 | +€21,645 | +2,167% |
| Financial debts | 170/4 | €999 | €22,644 | +€21,645 | +2,167% |
| Amounts payable within one year | 42/48 | €118,183 | €181,700 | +€63,517 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €5,046 | €13,872 | +€8,826 | +175% |
| Trade debts | 44 | €57,610 | €25,448 | -€32,162 | -55.8% |
| Suppliers | 440/4 | €57,610 | €25,448 | -€32,162 | -55.8% |
| Taxes, remuneration and social security | 45 | €55,527 | €142,380 | +€86,853 | +156% |
| Taxes | 450/3 | €55,527 | €142,380 | +€86,853 | +156% |
| Accrued charges and deferred income | 492/3 | €44,289 | €41,289 | -€3,000 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,541 | €29,206 | +€7,665 | +35.6% |
| Other operating charges | 640/8 | €3,145 | €4,499 | +€1,354 | +43.0% |
| Gross operating margin | 9900 | €125,896 | €340,014 | +€214,118 | +170% |
| Operating profit (loss) | 9901 | €101,210 | €306,309 | +€205,099 | +203% |
| Financial income | 75/76B | €5,383 | €10,831 | +€5,448 | +101% |
| Recurring financial income | 75 | €5,383 | €10,831 | +€5,448 | +101% |
| Financial charges | 65/66B | €594 | €1,929 | +€1,335 | +225% |
| Recurring financial charges | 65 | €594 | €1,929 | +€1,335 | +225% |
| Profit (loss) for the period before taxes | 9903 | €105,999 | €315,211 | +€209,212 | +197% |
| Income taxes | 67/77 | €31,161 | €95,283 | +€64,122 | +206% |
| Profit (loss) for the period | 9904 | €74,838 | €219,928 | +€145,090 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €74,838 | €219,928 | +€145,090 | +194% |
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 21 October 2026 via checked.be.