UNIC AALST: 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.
UNIC AALST
Largest movements
- Stocks and contracts -€38,137
down €38,137 (-20.0%), from €190,840 to €152,704
- Tangible fixed assets -€24,461
down €24,461 (-21.3%), from €114,788 to €90,327
- Receivables within one year -€24,177
down €24,177 (-54.1%), from €44,655 to €20,478
of which Other amounts receivable: -€31,962
- Cash +€9,535
up €9,535 (+63.9%), from €14,922 to €24,457
mainly Depreciation (+€40,582) and Stocks and contracts (+€38,137)
- Trade debts -€57,052
down €57,052 (-25.9%), from €219,884 to €162,832
- Profit (loss) carried forward -€40,654
down €40,654 (-46.5%), from -€87,459 to -€128,113
- Other debts +€22,759
up €22,759 (+24.1%), from €94,386 to €117,145
- Tax, wage and social debts +€7,672
up €7,672 (+24.8%), from €30,955 to €38,626
of which Taxes: +€4,597
- Debts after one year -€6,480
down €6,480 (-21.3%), from €30,488 to €24,008
- Staff costs +€25,448
up €25,448 (+13.6%), from €186,727 to €212,175
- Depreciation -€20,020
down €20,020 (-33.0%), from €60,602 to €40,582
- Gross operating margin +€13,451
up €13,451 (+6.3%), from €214,180 to €227,630
- Financial income +€6,740
up €6,740 (+1,090%), from €618 to €7,358
- Financial charges -€5,574
down €5,574 (-36.3%), from €15,340 to €9,765
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,544 | €299,731 | -€76,813 | -20.4% |
| Fixed assets | 21/28 | €116,288 | €91,827 | -€24,461 | -21.0% |
| Tangible fixed assets | 22/27 | €114,788 | €90,327 | -€24,461 | -21.3% |
| Land and buildings | 22 | €43,465 | €34,759 | -€8,706 | -20.0% |
| Plant, machinery and equipment | 23 | €47,999 | €36,489 | -€11,510 | -24.0% |
| Furniture and vehicles | 24 | €23,324 | €19,079 | -€4,245 | -18.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €260,256 | €207,904 | -€52,352 | -20.1% |
| Stocks and contracts in progress | 3 | €190,840 | €152,704 | -€38,137 | -20.0% |
| Stocks | 30/36 | €190,840 | €152,704 | -€38,137 | -20.0% |
| Amounts receivable within one year | 40/41 | €44,655 | €20,478 | -€24,177 | -54.1% |
| Trade receivables | 40 | €12,523 | €20,309 | +€7,785 | +62.2% |
| Other amounts receivable | 41 | €32,132 | €170 | -€31,962 | -99.5% |
| Cash at bank and in hand | 54/58 | €14,922 | €24,457 | +€9,535 | +63.9% |
| Deferred charges and accrued income | 490/1 | €9,838 | €10,265 | +€426 | +4.3% |
| Total equity and liabilities | 10/49 | €376,544 | €299,731 | -€76,813 | -20.4% |
| Equity | 10/15 | -€19,259 | -€59,913 | -€40,654 | -211% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€87,459 | -€128,113 | -€40,654 | -46.5% |
| Amounts payable | 17/49 | €395,803 | €359,644 | -€36,159 | -9.1% |
| Amounts payable after more than one year | 17 | €30,488 | €24,008 | -€6,480 | -21.3% |
| Financial debts | 170/4 | €30,488 | €24,008 | -€6,480 | -21.3% |
| Amounts payable within one year | 42/48 | €360,391 | €335,636 | -€24,755 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €15,166 | €17,033 | +€1,867 | +12.3% |
| Trade debts | 44 | €219,884 | €162,832 | -€57,052 | -25.9% |
| Suppliers | 440/4 | €219,884 | €162,832 | -€57,052 | -25.9% |
| Taxes, remuneration and social security | 45 | €30,955 | €38,626 | +€7,672 | +24.8% |
| Taxes | 450/3 | €143 | €4,740 | +€4,597 | +3,215% |
| Remuneration and social security | 454/9 | €30,812 | €33,886 | +€3,074 | +10.0% |
| Other amounts payable | 47/48 | €94,386 | €117,145 | +€22,759 | +24.1% |
| Accrued charges and deferred income | 492/3 | €4,924 | €0 | -€4,924 | -100% |
| Non-recurring operating income | 76A | €20,355 | €0 | -€20,355 | -100% |
| Remuneration, social security and pensions | 62 | €186,727 | €212,175 | +€25,448 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,602 | €40,582 | -€20,020 | -33.0% |
| Other operating charges | 640/8 | €10,977 | €12,690 | +€1,713 | +15.6% |
| Gross operating margin | 9900 | €214,180 | €227,630 | +€13,451 | +6.3% |
| Operating profit (loss) | 9901 | -€44,125 | -€37,816 | +€6,309 | +14.3% |
| Financial income | 75/76B | €618 | €7,358 | +€6,740 | +1,090% |
| Recurring financial income | 75 | €618 | €7,358 | +€6,740 | +1,090% |
| Financial charges | 65/66B | €15,340 | €9,765 | -€5,574 | -36.3% |
| Recurring financial charges | 65 | €15,340 | €9,765 | -€5,574 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€58,847 | -€40,224 | +€18,622 | +31.6% |
| Income taxes | 67/77 | €412 | €430 | +€18 | +4.4% |
| Profit (loss) for the period | 9904 | -€59,259 | -€40,654 | +€18,604 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,259 | -€40,654 | +€18,604 | +31.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.