UNIC JOUETS: 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.
What changed
UNIC JOUETS
NACE 47.640, Retail sale of games and toys
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€60,896
2025 · -€61,260+€364
Equity
€131,837
2025 · -€157,267+€289,104
Cash
€13,475
2025 · €17,448-€3,973
Balance sheet total
€891,053
2025 · €973,376-€82,324
Largest movements
Assets
- Stocks and contracts -€43,101
down €43,101 (-7.6%), from €564,122 to €521,021
- Tangible fixed assets -€33,364
down €33,364 (-18.0%), from €185,444 to €152,080
of which Other tangible fixed assets: -€24,620
Equity and liabilities
- Debts after one year -€351,681
down €351,681 (-54.0%), from €651,681 to €300,000
- Contributions +€350,000
up €350,000 (+350.0%), from €100,000 to €450,000
- Profit (loss) carried forward -€60,896
down €60,896 (-23.7%), from -€257,267 to -€318,163
- Trade debts -€32,759
down €32,759 (-10.1%), from €325,463 to €292,705
- Other debts +€23,252
up €23,252 (+1455.5%), from €1,598 to €24,849
Income statement
- Turnover -€1.0m
no longer reported in 2026 (was €1.0m)
- Purchases and services -€871,035
no longer reported in 2026 (was €871,035)
- Gross operating margin -€14,822
down €14,822 (-8.9%), from €166,762 to €151,940
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.
Result 2025
-€61,260
Gross operating margin
-€14,822
Staff costs
+€1,777
Depreciation
+€8,319
Other operating charges
+€3,310
Other operating items
-€1,893
Financial income
-€54
Financial charges
+€3,727
Result 2026
-€60,896
Cash bridge derived
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.
From operations
+€21,983
Investment
-€23,835
Financing
-€2,122
Cash 2025
€17,448
From operations (derived)
+€21,983
Net result for the year
-€60,896
Depreciation
+€54,774
Stocks and contracts
+€43,101
Receivables within one year
+€2,446
Deferred charges and accrued income
+€1,864
Trade debts
-€32,759
Tax, wage and social debts
-€18,822
Advances received
+€4,110
Other debts
+€23,252
Accrued charges and deferred income
+€4,912
Investment (derived)
-€23,835
Investment in fixed assets (net)
-€23,835
Financing
-€2,122
Debts after one year
-€351,681
Current portion of long-term debt
-€2,440
Short-term financial debts
+€1,999
Contributions, distributions and other
+€350,000
Cash 2026
€13,475
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €973,376 | €891,053 | -€82,324 | -8.5% |
| Formation expenses | 20 | €809 | €5,246 | +€4,437 | +548.2% |
| Fixed assets | 21/28 | €256,309 | €220,932 | -€35,376 | -13.8% |
| Intangible fixed assets | 21 | €69,752 | €67,740 | -€2,012 | -2.9% |
| Tangible fixed assets | 22/27 | €185,444 | €152,080 | -€33,364 | -18.0% |
| Plant, machinery and equipment | 23 | €1,316 | €83 | -€1,233 | -93.7% |
| Furniture and vehicles | 24 | €19,711 | €16,056 | -€3,656 | -18.5% |
| Leasing and similar rights | 25 | €3,855 | €0 | -€3,855 | -100.0% |
| Other tangible fixed assets | 26 | €160,561 | €135,941 | -€24,620 | -15.3% |
| Financial fixed assets | 28 | €1,113 | €1,113 | = | 0.0% |
| Current assets | 29/58 | €716,258 | €664,874 | -€51,384 | -7.2% |
| Stocks and contracts in progress | 3 | €564,122 | €521,021 | -€43,101 | -7.6% |
| Stocks | 30/36 | €564,122 | €521,021 | -€43,101 | -7.6% |
| Amounts receivable within one year | 40/41 | €127,278 | €124,832 | -€2,446 | -1.9% |
| Trade receivables | 40 | €107,551 | €107,046 | -€505 | -0.5% |
| Other amounts receivable | 41 | €19,728 | €17,787 | -€1,941 | -9.8% |
| Cash at bank and in hand | 54/58 | €17,448 | €13,475 | -€3,973 | -22.8% |
| Deferred charges and accrued income | 490/1 | €7,410 | €5,546 | -€1,864 | -25.2% |
| Total equity and liabilities | 10/49 | €973,376 | €891,053 | -€82,324 | -8.5% |
| Equity | 10/15 | -€157,267 | €131,837 | +€289,104 | |
| Contributions | 10/11 | €100,000 | €450,000 | +€350,000 | +350.0% |
| Profit (loss) carried forward | 14 | -€257,267 | -€318,163 | -€60,896 | -23.7% |
| Amounts payable | 17/49 | €1,130,644 | €759,216 | -€371,428 | -32.9% |
| Amounts payable after more than one year | 17 | €651,681 | €300,000 | -€351,681 | -54.0% |
| Financial debts | 170/4 | €651,681 | €300,000 | -€351,681 | -54.0% |
| Amounts payable within one year | 42/48 | €477,289 | €452,630 | -€24,659 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €2,440 | €0 | -€2,440 | -100.0% |
| Financial debts | 43 | €100,265 | €102,264 | +€1,999 | +2.0% |
| Credit institutions | 430/8 | €100,265 | €102,264 | +€1,999 | +2.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €325,463 | €292,705 | -€32,759 | -10.1% |
| Suppliers | 440/4 | €325,463 | €292,705 | -€32,759 | -10.1% |
| Advances received on contracts in progress | 46 | €1,493 | €5,603 | +€4,110 | +275.3% |
| Taxes, remuneration and social security | 45 | €46,031 | €27,209 | -€18,822 | -40.9% |
| Taxes | 450/3 | €22,390 | €3,476 | -€18,914 | -84.5% |
| Remuneration and social security | 454/9 | €23,641 | €23,733 | +€92 | +0.4% |
| Other amounts payable | 47/48 | €1,598 | €24,849 | +€23,252 | +1455.5% |
| Accrued charges and deferred income | 492/3 | €1,674 | €6,586 | +€4,912 | +293.5% |
| Turnover | 70 | €1,001,181 | - | -€1.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €871,035 | - | -€871,035 | |
| Remuneration, social security and pensions | 62 | €123,501 | €121,725 | -€1,777 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,093 | €54,774 | -€8,319 | -13.2% |
| Other operating charges | 640/8 | €22,496 | €19,186 | -€3,310 | -14.7% |
| Non-recurring operating charges | 66A | - | €1,893 | +€1,893 | |
| Gross operating margin | 9900 | €166,762 | €151,940 | -€14,822 | -8.9% |
| Operating profit (loss) | 9901 | -€42,329 | -€45,638 | -€3,309 | -7.8% |
| Financial income | 75/76B | €319 | €265 | -€54 | -17.0% |
| Recurring financial income | 75 | €319 | €265 | -€54 | -17.0% |
| Financial charges | 65/66B | €19,250 | €15,523 | -€3,727 | -19.4% |
| Recurring financial charges | 65 | €19,250 | €15,523 | -€3,727 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,260 | -€60,896 | +€364 | +0.6% |
| Profit (loss) for the period | 9904 | -€61,260 | -€60,896 | +€364 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,260 | -€60,896 | +€364 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.