UNIC CONCEPT: 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.
UNIC CONCEPT
Largest movements
- Receivables within one year +€713,826
up €713,826 (+121.1%), from €589,612 to €1.3m
of which Trade receivables: +€674,647
- Financial fixed assets -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Cash -€480,504
down €480,504 (-70.3%), from €683,590 to €203,086
mainly Other debts (-€768,946) and Receivables within one year (-€713,826)
- Tangible fixed assets -€124,143
down €124,143 (-28.4%), from €437,487 to €313,344
of which Furniture and vehicles: -€122,805
- Other debts -€768,946
down €768,946 (-75.4%), from €1.0m to €251,149
- Trade debts +€422,201
up €422,201 (+568.7%), from €74,238 to €496,438
- Current portion of long-term debt -€308,768
down €308,768 (-90.6%), from €340,815 to €32,048
- Short-term financial debts +€300,000
up €300,000 (+75.0%), from €400,000 to €700,000
- Debts after one year -€32,048
down €32,048 (-87.7%), from €36,541 to €4,493
- Gross operating margin -€260,054
down €260,054 (-18.7%), from €1.4m to €1.1m
- Taxes -€71,974
down €71,974 (-57.1%), from €126,155 to €54,182
- Financial income +€17,484
up €17,484 (+381.2%), from €4,587 to €22,071
- Staff costs +€17,164
up €17,164 (+2.5%), from €685,726 to €702,890
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 | €3,073,726 | €2,698,685 | -€375,042 | -12.2% |
| Fixed assets | 21/28 | €939,719 | €315,036 | -€624,683 | -66.5% |
| Intangible fixed assets | 21 | €2,231 | €1,692 | -€540 | -24.2% |
| Tangible fixed assets | 22/27 | €437,487 | €313,344 | -€124,143 | -28.4% |
| Plant, machinery and equipment | 23 | €67,200 | €70,822 | +€3,622 | +5.4% |
| Furniture and vehicles | 24 | €256,046 | €133,240 | -€122,805 | -48.0% |
| Other tangible fixed assets | 26 | €106,001 | €101,041 | -€4,960 | -4.7% |
| Assets under construction and advance payments | 27 | €8,241 | €8,241 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €0 | -€500,000 | -100.0% |
| Current assets | 29/58 | €2,134,008 | €2,383,649 | +€249,641 | +11.7% |
| Stocks and contracts in progress | 3 | €782,631 | €810,470 | +€27,839 | +3.6% |
| Contracts in progress | 37 | €782,631 | €810,470 | +€27,839 | +3.6% |
| Amounts receivable within one year | 40/41 | €589,612 | €1,303,437 | +€713,826 | +121.1% |
| Trade receivables | 40 | €322,861 | €997,508 | +€674,647 | +209.0% |
| Other amounts receivable | 41 | €266,751 | €305,930 | +€39,179 | +14.7% |
| Current investments | 50/53 | €25,421 | €19,742 | -€5,679 | -22.3% |
| Cash at bank and in hand | 54/58 | €683,590 | €203,086 | -€480,504 | -70.3% |
| Deferred charges and accrued income | 490/1 | €52,754 | €46,914 | -€5,840 | -11.1% |
| Total equity and liabilities | 10/49 | €3,073,726 | €2,698,685 | -€375,042 | -12.2% |
| Equity | 10/15 | €1,145,475 | €1,128,521 | -€16,954 | -1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,077,825 | €1,060,871 | -€16,954 | -1.6% |
| Amounts payable | 17/49 | €1,928,251 | €1,570,164 | -€358,087 | -18.6% |
| Amounts payable after more than one year | 17 | €36,541 | €4,493 | -€32,048 | -87.7% |
| Financial debts | 170/4 | €36,541 | €4,493 | -€32,048 | -87.7% |
| Amounts payable within one year | 42/48 | €1,891,639 | €1,565,671 | -€325,968 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €340,815 | €32,048 | -€308,768 | -90.6% |
| Financial debts | 43 | €400,000 | €700,000 | +€300,000 | +75.0% |
| Credit institutions | 430/8 | €400,000 | €700,000 | +€300,000 | +75.0% |
| Trade debts | 44 | €74,238 | €496,438 | +€422,201 | +568.7% |
| Suppliers | 440/4 | €74,238 | €496,438 | +€422,201 | +568.7% |
| Taxes, remuneration and social security | 45 | €56,491 | €86,036 | +€29,546 | +52.3% |
| Taxes | 450/3 | €6,289 | €11,547 | +€5,258 | +83.6% |
| Remuneration and social security | 454/9 | €50,202 | €74,490 | +€24,288 | +48.4% |
| Other amounts payable | 47/48 | €1,020,095 | €251,149 | -€768,946 | -75.4% |
| Accrued charges and deferred income | 492/3 | €72 | €0 | -€72 | -100.0% |
| Remuneration, social security and pensions | 62 | €685,726 | €702,890 | +€17,164 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,231 | €150,833 | -€6,398 | -4.1% |
| Other operating charges | 640/8 | €23,076 | €34,003 | +€10,927 | +47.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,388,551 | €1,128,496 | -€260,054 | -18.7% |
| Operating profit (loss) | 9901 | €522,518 | €240,771 | -€281,747 | -53.9% |
| Financial income | 75/76B | €4,587 | €22,071 | +€17,484 | +381.2% |
| Recurring financial income | 75 | €4,587 | €22,071 | +€17,484 | +381.2% |
| Financial charges | 65/66B | €74,430 | €75,614 | +€1,184 | +1.6% |
| Recurring financial charges | 65 | €74,430 | €75,614 | +€1,184 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €452,674 | €187,227 | -€265,447 | -58.6% |
| Income taxes | 67/77 | €126,155 | €54,182 | -€71,974 | -57.1% |
| Profit (loss) for the period | 9904 | €326,519 | €133,046 | -€193,473 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €326,519 | €133,046 | -€193,473 | -59.3% |
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 6 October 2026 via checked.be.