Unibra Development: 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.
Unibra Development
Largest movements
- Cash -€35,721
down €35,721 (-85.3%), from €41,855 to €6,134
mainly Net result for the year (-€65,079) and Receivables within one year (-€27,837)
- Receivables within one year +€27,837
new in 2025: €27,837
- Deferred charges and accrued income -€1,477
down €1,477 (-25.5%), from €5,785 to €4,308
- Profit (loss) carried forward -€65,079
down €65,079 (-9.1%), from -€718,480 to -€783,559
- Other debts +€60,054
up €60,054 (+383.6%), from €15,656 to €75,710
- Trade debts -€4,336
down €4,336 (-1.3%), from €325,464 to €321,128
- Taxes -€27,837
new in 2025: -€27,837
- Provisions +€15,125
no longer reported in 2025 (was -€15,125)
- Services and other goods -€9,730
down €9,730 (-9.6%), from €101,492 to €91,762
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 | €47,640 | €38,279 | -€9,361 | -19.6% |
| Current assets | 29/58 | €47,640 | €38,279 | -€9,361 | -19.6% |
| Amounts receivable within one year | 40/41 | - | €27,837 | +€27,837 | |
| Other amounts receivable | 41 | - | €27,837 | +€27,837 | |
| Cash at bank and in hand | 54/58 | €41,855 | €6,134 | -€35,721 | -85.3% |
| Deferred charges and accrued income | 490/1 | €5,785 | €4,308 | -€1,477 | -25.5% |
| Total equity and liabilities | 10/49 | €47,640 | €38,279 | -€9,361 | -19.6% |
| Equity | 10/15 | -€293,480 | -€358,559 | -€65,079 | -22.2% |
| Contributions | 10/11 | €425,000 | €425,000 | = | 0.0% |
| Capital | 10 | €425,000 | €425,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Uncalled capital | 101 | €325,000 | €325,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€718,480 | -€783,559 | -€65,079 | -9.1% |
| Amounts payable | 17/49 | €341,120 | €396,838 | +€55,718 | +16.3% |
| Amounts payable within one year | 42/48 | €341,120 | €396,838 | +€55,718 | +16.3% |
| Trade debts | 44 | €325,464 | €321,128 | -€4,336 | -1.3% |
| Suppliers | 440/4 | €325,464 | €321,128 | -€4,336 | -1.3% |
| Other amounts payable | 47/48 | €15,656 | €75,710 | +€60,054 | +383.6% |
| Operating income | 70/76A | €381 | - | -€381 | |
| Other operating income | 74 | €381 | - | -€381 | |
| Operating charges | 60/66A | €87,125 | €92,162 | +€5,037 | +5.8% |
| Services and other goods | 61 | €101,492 | €91,762 | -€9,730 | -9.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,125 | - | +€15,125 | |
| Other operating charges | 640/8 | €758 | €400 | -€358 | -47.2% |
| Operating profit (loss) | 9901 | -€86,744 | -€92,162 | -€5,418 | -6.2% |
| Financial charges | 65/66B | €686 | €754 | +€68 | +9.9% |
| Recurring financial charges | 65 | €686 | €754 | +€68 | +9.9% |
| Debt charges | 650 | - | €53 | +€53 | |
| Other financial charges | 652/9 | €686 | €701 | +€15 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€87,430 | -€92,916 | -€5,486 | -6.3% |
| Income taxes | 67/77 | - | -€27,837 | -€27,837 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €27,837 | +€27,837 | |
| Profit (loss) for the period | 9904 | -€87,430 | -€65,079 | +€22,351 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,430 | -€65,079 | +€22,351 | +25.6% |
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 9 October 2026 via checked.be.