UNIC HERENT: 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 HERENT
Largest movements
- Receivables within one year +€667,746
up €667,746 (+72.3%), from €923,510 to €1.6m
of which Other amounts receivable: +€611,441
- Tangible fixed assets +€319,858
up €319,858 (+17.0%), from €1.9m to €2.2m
of which Land and buildings: +€346,974
- Cash -€102,439
down €102,439 (-27.9%), from €367,102 to €264,663
mainly Receivables within one year (-€667,746) and Investment in fixed assets (net) (-€557,309)
- Stocks and contracts -€63,891
down €63,891 (-7.7%), from €829,151 to €765,261
- Trade debts +€568,488
up €568,488 (+37.1%), from €1.5m to €2.1m
- Reserves +€228,134
up €228,134 (+13.0%), from €1.8m to €2.0m
of which Distributable reserves: +€228,134
- Tax, wage and social debts -€137,338
down €137,338 (-35.3%), from €389,172 to €251,834
of which Remuneration and social security: -€127,062
- Debts after one year +€124,516
new in 2025: €124,516
- Current portion of long-term debt +€64,874
new in 2025: €64,874
- Staff costs +€124,137
up €124,137 (+7.4%), from €1.7m to €1.8m
- Gross operating margin -€70,244
down €70,244 (-2.7%), from €2.6m to €2.6m
- Taxes -€32,532
down €32,532 (-28.2%), from €115,551 to €83,020
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 | €4,012,937 | €4,850,266 | +€837,329 | +20.9% |
| Fixed assets | 21/28 | €1,883,996 | €2,203,854 | +€319,858 | +17.0% |
| Tangible fixed assets | 22/27 | €1,883,996 | €2,203,854 | +€319,858 | +17.0% |
| Land and buildings | 22 | €1,335,452 | €1,682,426 | +€346,974 | +26.0% |
| Plant, machinery and equipment | 23 | €542,506 | €507,908 | -€34,598 | -6.4% |
| Furniture and vehicles | 24 | €6,038 | €13,521 | +€7,482 | +123.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €2,128,941 | €2,646,412 | +€517,471 | +24.3% |
| Stocks and contracts in progress | 3 | €829,151 | €765,261 | -€63,891 | -7.7% |
| Stocks | 30/36 | €829,151 | €765,261 | -€63,891 | -7.7% |
| Amounts receivable within one year | 40/41 | €923,510 | €1,591,256 | +€667,746 | +72.3% |
| Trade receivables | 40 | €263,008 | €319,313 | +€56,305 | +21.4% |
| Other amounts receivable | 41 | €660,502 | €1,271,943 | +€611,441 | +92.6% |
| Cash at bank and in hand | 54/58 | €367,102 | €264,663 | -€102,439 | -27.9% |
| Deferred charges and accrued income | 490/1 | €9,177 | €25,232 | +€16,056 | +175.0% |
| Total equity and liabilities | 10/49 | €4,012,937 | €4,850,266 | +€837,329 | +20.9% |
| Equity | 10/15 | €1,806,180 | €2,034,314 | +€228,134 | +12.6% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €1,761,560 | €1,989,694 | +€228,134 | +13.0% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,462 | €4,462 | = | 0.0% |
| Distributable reserves | 133 | €1,757,098 | €1,985,231 | +€228,134 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,206,756 | €2,815,952 | +€609,196 | +27.6% |
| Amounts payable after more than one year | 17 | - | €124,516 | +€124,516 | |
| Financial debts | 170/4 | - | €124,516 | +€124,516 | |
| Amounts payable within one year | 42/48 | €2,127,350 | €2,623,373 | +€496,023 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | - | €64,874 | +€64,874 | |
| Trade debts | 44 | €1,534,028 | €2,102,515 | +€568,488 | +37.1% |
| Suppliers | 440/4 | €1,534,028 | €2,102,515 | +€568,488 | +37.1% |
| Taxes, remuneration and social security | 45 | €389,172 | €251,834 | -€137,338 | -35.3% |
| Taxes | 450/3 | €83,847 | €73,571 | -€10,276 | -12.3% |
| Remuneration and social security | 454/9 | €305,325 | €178,263 | -€127,062 | -41.6% |
| Other amounts payable | 47/48 | €204,150 | €204,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €79,406 | €68,063 | -€11,344 | -14.3% |
| Non-recurring operating income | 76A | €1,263 | €1,487 | +€224 | +17.7% |
| Remuneration, social security and pensions | 62 | €1,684,047 | €1,808,184 | +€124,137 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,156 | €237,451 | +€8,295 | +3.6% |
| Other operating charges | 640/8 | €35,331 | €12,038 | -€23,294 | -65.9% |
| Non-recurring operating charges | 66A | - | €9,365 | +€9,365 | |
| Gross operating margin | 9900 | €2,647,291 | €2,577,047 | -€70,244 | -2.7% |
| Operating profit (loss) | 9901 | €698,757 | €510,010 | -€188,747 | -27.0% |
| Financial income | 75/76B | €19,990 | €217 | -€19,772 | -98.9% |
| Recurring financial income | 75 | €19,990 | €217 | -€19,772 | -98.9% |
| Financial charges | 65/66B | -€3,162 | -€926 | +€2,236 | +70.7% |
| Recurring financial charges | 65 | -€3,162 | -€926 | +€2,236 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €721,908 | €511,154 | -€210,755 | -29.2% |
| Income taxes | 67/77 | €115,551 | €83,020 | -€32,532 | -28.2% |
| Profit (loss) for the period | 9904 | €606,357 | €428,134 | -€178,223 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €606,357 | €428,134 | -€178,223 | -29.4% |
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 8 October 2026 via checked.be.