UNIBUILD: 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.
UNIBUILD
Largest movements
- Tangible fixed assets -€14,287
down €14,287 (-28.5%), from €50,075 to €35,788
of which Plant, machinery and equipment: -€7,221
- Receivables within one year +€13,476
up €13,476 (+6.6%), from €205,725 to €219,201
of which Trade receivables: +€9,072
- Deferred charges and accrued income +€11,417
new in 2024: €11,417
- Stocks and contracts +€10,213
up €10,213 (+13.5%), from €75,903 to €86,116
of which Stocks: +€10,213
- Other debts +€60,644
up €60,644 (+30.2%), from €200,481 to €261,125
- Reserves -€13,028
down €13,028 (-18.2%), from €71,491 to €58,463
of which Distributable reserves: -€13,028
- Trade debts -€11,853
down €11,853 (-70.2%), from €16,879 to €5,026
- Current portion of long-term debt -€11,018
down €11,018 (-74.1%), from €14,866 to €3,848
- Profit (loss) carried forward -€9,902
down €9,902 (-100%), from €9,902 to €0
- Financial charges +€17,815
up €17,815 (+563%), from €3,165 to €20,980
- Gross operating margin -€16,714
down €16,714 (-45.5%), from €36,706 to €19,992
- Depreciation +€4,455
up €4,455 (+40.0%), from €11,126 to €15,582
- Financial income +€4,354
new in 2024: €4,354
- Taxes -€4,349
down €4,349 (-100%), from €4,349 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,248 | €353,033 | +€19,786 | +5.9% |
| Fixed assets | 21/28 | €50,390 | €36,103 | -€14,287 | -28.4% |
| Tangible fixed assets | 22/27 | €50,075 | €35,788 | -€14,287 | -28.5% |
| Plant, machinery and equipment | 23 | €23,245 | €16,024 | -€7,221 | -31.1% |
| Furniture and vehicles | 24 | €5,670 | €2,038 | -€3,632 | -64.1% |
| Other tangible fixed assets | 26 | €21,161 | €17,727 | -€3,434 | -16.2% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €282,857 | €316,930 | +€34,073 | +12.0% |
| Stocks and contracts in progress | 3 | €75,903 | €86,116 | +€10,213 | +13.5% |
| Stocks | 30/36 | €903 | €11,116 | +€10,213 | +1,131% |
| Contracts in progress | 37 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €205,725 | €219,201 | +€13,476 | +6.6% |
| Trade receivables | 40 | €201,551 | €210,622 | +€9,072 | +4.5% |
| Other amounts receivable | 41 | €4,174 | €8,579 | +€4,405 | +106% |
| Cash at bank and in hand | 54/58 | €1,230 | €196 | -€1,034 | -84.1% |
| Deferred charges and accrued income | 490/1 | - | €11,417 | +€11,417 | |
| Total equity and liabilities | 10/49 | €333,248 | €353,033 | +€19,786 | +5.9% |
| Equity | 10/15 | €87,593 | €64,663 | -€22,929 | -26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,491 | €58,463 | -€13,028 | -18.2% |
| 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 | €69,631 | €56,603 | -€13,028 | -18.7% |
| Profit (loss) carried forward | 14 | €9,902 | €0 | -€9,902 | -100% |
| Amounts payable | 17/49 | €245,655 | €288,370 | +€42,715 | +17.4% |
| Amounts payable after more than one year | 17 | €3,639 | €10,232 | +€6,592 | +181% |
| Other amounts payable | 178/9 | €3,639 | €10,232 | +€6,592 | +181% |
| Amounts payable within one year | 42/48 | €242,016 | €278,138 | +€36,123 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €14,866 | €3,848 | -€11,018 | -74.1% |
| Financial debts | 43 | €5,442 | €3,791 | -€1,651 | -30.3% |
| Credit institutions | 430/8 | €5,442 | €3,791 | -€1,651 | -30.3% |
| Trade debts | 44 | €16,879 | €5,026 | -€11,853 | -70.2% |
| Suppliers | 440/4 | €16,879 | €5,026 | -€11,853 | -70.2% |
| Taxes, remuneration and social security | 45 | €4,349 | €4,349 | = | 0.0% |
| Taxes | 450/3 | €4,349 | €4,349 | = | 0.0% |
| Other amounts payable | 47/48 | €200,481 | €261,125 | +€60,644 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,126 | €15,582 | +€4,455 | +40.0% |
| Other operating charges | 640/8 | €8,163 | €10,714 | +€2,551 | +31.2% |
| Gross operating margin | 9900 | €36,706 | €19,992 | -€16,714 | -45.5% |
| Operating profit (loss) | 9901 | €17,416 | -€6,304 | -€23,720 | |
| Financial income | 75/76B | - | €4,354 | +€4,354 | |
| Recurring financial income | 75 | - | €4,354 | +€4,354 | |
| Financial charges | 65/66B | €3,165 | €20,980 | +€17,815 | +563% |
| Recurring financial charges | 65 | €3,165 | €20,980 | +€17,815 | +563% |
| Profit (loss) for the period before taxes | 9903 | €14,251 | -€22,929 | -€37,181 | |
| Income taxes | 67/77 | €4,349 | €0 | -€4,349 | -100% |
| Profit (loss) for the period | 9904 | €9,902 | -€22,929 | -€32,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,902 | -€22,929 | -€32,831 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.