UNIC EXPERT CONSTRUCT: 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 EXPERT CONSTRUCT
Largest movements
- Receivables within one year +€11,019
up €11,019 (+51.9%), from €21,251 to €32,270
of which Other amounts receivable: +€6,015
- Tangible fixed assets +€2,856
up €2,856 (+1507.0%), from €189 to €3,045
of which Plant, machinery and equipment: +€2,654
- Deferred charges and accrued income +€1,326
new in 2025: €1,326
- Profit (loss) carried forward +€10,654
up €10,654 (+67.5%), from €15,786 to €26,441
- Tax, wage and social debts +€3,414
up €3,414 (+86.3%), from €3,957 to €7,370
- Trade debts +€1,122
up €1,122 (+79.6%), from €1,409 to €2,531
- Turnover -€103,561
no longer reported in 2025 (was €103,561)
- Purchases and services -€84,816
no longer reported in 2025 (was €84,816)
- Gross operating margin -€9,644
down €9,644 (-48.0%), from €20,098 to €10,454
- Taxes -€1,791
down €1,791 (-45.3%), from €3,957 to €2,166
- Other operating charges +€1,681
new in 2025: €1,681
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,452 | €36,642 | +€15,190 | +70.8% |
| Fixed assets | 21/28 | €189 | €3,045 | +€2,856 | +1507.0% |
| Tangible fixed assets | 22/27 | €189 | €3,045 | +€2,856 | +1507.0% |
| Plant, machinery and equipment | 23 | - | €2,654 | +€2,654 | |
| Furniture and vehicles | 24 | €189 | €391 | +€202 | +106.6% |
| Current assets | 29/58 | €21,263 | €33,597 | +€12,334 | +58.0% |
| Amounts receivable within one year | 40/41 | €21,251 | €32,270 | +€11,019 | +51.9% |
| Trade receivables | 40 | - | €5,005 | +€5,005 | |
| Other amounts receivable | 41 | €21,251 | €27,266 | +€6,015 | +28.3% |
| Cash at bank and in hand | 54/58 | €12 | €1 | -€11 | -94.2% |
| Deferred charges and accrued income | 490/1 | - | €1,326 | +€1,326 | |
| Total equity and liabilities | 10/49 | €21,452 | €36,642 | +€15,190 | +70.8% |
| Equity | 10/15 | €16,086 | €26,741 | +€10,654 | +66.2% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,786 | €26,441 | +€10,654 | +67.5% |
| Amounts payable | 17/49 | €5,366 | €9,902 | +€4,536 | +84.5% |
| Amounts payable within one year | 42/48 | €5,366 | €9,902 | +€4,536 | +84.5% |
| Trade debts | 44 | €1,409 | €2,531 | +€1,122 | +79.6% |
| Suppliers | 440/4 | €1,409 | €2,531 | +€1,122 | +79.6% |
| Taxes, remuneration and social security | 45 | €3,957 | €7,370 | +€3,414 | +86.3% |
| Taxes | 450/3 | €3,957 | €7,370 | +€3,414 | +86.3% |
| Turnover | 70 | €103,561 | - | -€103,561 | |
| Non-recurring operating income | 76A | €1,354 | - | -€1,354 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,816 | - | -€84,816 | |
| Remuneration, social security and pensions | 62 | €205 | €99 | -€106 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €1,546 | +€1,493 | +2805.7% |
| Other operating charges | 640/8 | - | €1,681 | +€1,681 | |
| Gross operating margin | 9900 | €20,098 | €10,454 | -€9,644 | -48.0% |
| Operating profit (loss) | 9901 | €19,840 | €7,128 | -€12,712 | -64.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €97 | €1,587 | +€1,490 | +1537.7% |
| Recurring financial charges | 65 | €97 | €1,587 | +€1,490 | +1537.7% |
| Profit (loss) for the period before taxes | 9903 | €19,743 | €5,541 | -€14,202 | -71.9% |
| Income taxes | 67/77 | €3,957 | €2,166 | -€1,791 | -45.3% |
| Profit (loss) for the period | 9904 | €15,786 | €3,375 | -€12,411 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,786 | €3,375 | -€12,411 | -78.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.