UNIC-MONA: 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-MONA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.7m
2024 · €3.0m+€779,057
Equity
€33.0m
2024 · €29.3m+€3.7m
Cash
€1.4m
2024 · €344,749+€1.1m
Balance sheet total
€45.9m
2024 · €44.7m+€1.2m
Largest movements
Assets
- Financial fixed assets +€1.3m
up €1.3m (+8.6%), from €15.7m to €17.1m
- Cash +€1.1m
up €1.1m (+305.2%), from €344,749 to €1.4m
mainly Net result for the year (+€3.7m) and Depreciation (+€1.3m)
- Tangible fixed assets -€1.0m
down €1.0m (-5.4%), from €18.8m to €17.8m
of which Land and buildings: -€971,592
- Receivables within one year +€585,596
up €585,596 (+11.7%), from €5.0m to €5.6m
of which Other amounts receivable: +€620,781
Equity and liabilities
- Reserves +€3.7m
up €3.7m (+14.9%), from €25.0m to €28.8m
of which Distributable reserves: +€3.8m
- Debts after one year -€1.9m
down €1.9m (-19.6%), from €9.5m to €7.6m
- Other debts -€471,828
down €471,828 (-14.9%), from €3.2m to €2.7m
Income statement
- Financial income +€1.2m
up €1.2m (+88.7%), from €1.4m to €2.6m
of which Financial income: +€1.2m
- Taxes -€173,016
down €173,016 (-25.6%), from €675,854 to €502,838
- Gross operating margin -€94,964
down €94,964 (-2.2%), from €4.4m to €4.3m
- Other operating charges -€67,740
down €67,740 (-19.6%), from €345,045 to €277,305
- Staff costs +€52,707
up €52,707 (+41.7%), from €126,368 to €179,075
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.
Result 2024
€3.0m
Gross operating margin
-€94,964
Staff costs
-€52,707
Depreciation
-€29,938
Write-downs
-€1,936
Other operating charges
+€67,740
Other operating items
-€485,943
Financial income
+€1.2m
Financial charges
-€10,689
Taxes
+€173,016
Result 2025
€3.7m
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.
From operations
+€4.1m
Investment
-€1.0m
Financing
-€2.0m
Cash 2024
€344,749
From operations (derived)
+€4.1m
Net result for the year
+€3.7m
Depreciation
+€1.3m
Receivables after one year
+€175,000
Receivables within one year
-€585,596
Deferred charges and accrued income
-€26,964
Provisions
-€28,931
Trade debts
-€50,581
Tax, wage and social debts
+€8,377
Other debts
-€471,828
Accrued charges and deferred income
+€17,702
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.5m
Current investments
+€426,148
Financing
-€2.0m
Debts after one year
-€1.9m
Current portion of long-term debt
-€150,000
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,686,363 | €45,887,400 | +€1.2m | +2.7% |
| Fixed assets | 21/28 | €35,359,727 | €35,497,325 | +€137,598 | +0.4% |
| Intangible fixed assets | 21 | €865,705 | €676,720 | -€188,985 | -21.8% |
| Tangible fixed assets | 22/27 | €18,777,285 | €17,759,868 | -€1.0m | -5.4% |
| Land and buildings | 22 | €18,594,565 | €17,622,972 | -€971,592 | -5.2% |
| Furniture and vehicles | 24 | €182,721 | €136,896 | -€45,825 | -25.1% |
| Financial fixed assets | 28 | €15,716,737 | €17,060,737 | +€1.3m | +8.6% |
| Current assets | 29/58 | €9,326,636 | €10,390,075 | +€1.1m | +11.4% |
| Amounts receivable after more than one year | 29 | €450,000 | €275,000 | -€175,000 | -38.9% |
| Other amounts receivable | 291 | €450,000 | €275,000 | -€175,000 | -38.9% |
| Amounts receivable within one year | 40/41 | €5,021,938 | €5,607,534 | +€585,596 | +11.7% |
| Trade receivables | 40 | €160,142 | €124,957 | -€35,185 | -22.0% |
| Other amounts receivable | 41 | €4,861,796 | €5,482,577 | +€620,781 | +12.8% |
| Current investments | 50/53 | €3,426,148 | €3,000,000 | -€426,148 | -12.4% |
| Cash at bank and in hand | 54/58 | €344,749 | €1,396,776 | +€1.1m | +305.2% |
| Deferred charges and accrued income | 490/1 | €83,801 | €110,765 | +€26,964 | +32.2% |
| Total equity and liabilities | 10/49 | €44,686,363 | €45,887,400 | +€1.2m | +2.7% |
| Equity | 10/15 | €29,281,224 | €33,014,162 | +€3.7m | +12.7% |
| Contributions | 10/11 | €4,250,238 | €4,250,238 | = | 0.0% |
| Capital | 10 | €4,200,000 | €4,200,000 | = | 0.0% |
| Issued capital | 100 | €4,200,000 | €4,200,000 | = | 0.0% |
| Outside capital | 11 | €50,238 | €50,238 | = | 0.0% |
| Share premium | 1100/10 | €50,238 | €50,238 | = | 0.0% |
| Reserves | 13 | €25,030,986 | €28,763,924 | +€3.7m | +14.9% |
| Non-distributable reserves | 130/1 | €420,000 | €420,000 | = | 0.0% |
| Legal reserve | 130 | €420,000 | €420,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,076,774 | €989,982 | -€86,792 | -8.1% |
| Distributable reserves | 133 | €23,534,212 | €27,353,942 | +€3.8m | +16.2% |
| Provisions and deferred taxes | 16 | €339,346 | €310,415 | -€28,931 | -8.5% |
| Deferred taxes | 168 | €339,346 | €310,415 | -€28,931 | -8.5% |
| Amounts payable | 17/49 | €15,065,793 | €12,562,824 | -€2.5m | -16.6% |
| Amounts payable after more than one year | 17 | €9,482,936 | €7,626,296 | -€1.9m | -19.6% |
| Financial debts | 170/4 | €9,482,936 | €7,626,296 | -€1.9m | -19.6% |
| Amounts payable within one year | 42/48 | €5,331,861 | €4,667,829 | -€664,032 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €2,006,639 | €1,856,639 | -€150,000 | -7.5% |
| Trade debts | 44 | €87,803 | €37,222 | -€50,581 | -57.6% |
| Suppliers | 440/4 | €87,803 | €37,222 | -€50,581 | -57.6% |
| Taxes, remuneration and social security | 45 | €73,173 | €81,550 | +€8,377 | +11.4% |
| Taxes | 450/3 | €52,564 | €52,850 | +€285 | +0.5% |
| Remuneration and social security | 454/9 | €20,608 | €28,700 | +€8,092 | +39.3% |
| Other amounts payable | 47/48 | €3,164,246 | €2,692,418 | -€471,828 | -14.9% |
| Accrued charges and deferred income | 492/3 | €250,997 | €268,698 | +€17,702 | +7.1% |
| Non-recurring operating income | 76A | €49,029 | €0 | -€49,029 | -100.0% |
| Remuneration, social security and pensions | 62 | €126,368 | €179,075 | +€52,707 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293,032 | €1,322,970 | +€29,938 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,936 | +€1,936 | |
| Other operating charges | 640/8 | €345,045 | €277,305 | -€67,740 | -19.6% |
| Non-recurring operating charges | 66A | €0 | €485,943 | +€485,943 | |
| Gross operating margin | 9900 | €4,353,684 | €4,258,720 | -€94,964 | -2.2% |
| Operating profit (loss) | 9901 | €2,589,239 | €1,991,492 | -€597,748 | -23.1% |
| Financial income | 75/76B | €1,368,816 | €2,583,294 | +€1.2m | +88.7% |
| Recurring financial income | 75 | €1,367,218 | €2,583,294 | +€1.2m | +88.9% |
| Non-recurring financial income | 76B | €1,597 | €0 | -€1,597 | -100.0% |
| Financial charges | 65/66B | €357,251 | €367,940 | +€10,689 | +3.0% |
| Recurring financial charges | 65 | €357,251 | €367,940 | +€10,689 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €3,600,804 | €4,206,845 | +€606,041 | +16.8% |
| Transfer from deferred taxes | 780 | €28,931 | €28,931 | -€0 | 0.0% |
| Income taxes | 67/77 | €675,854 | €502,838 | -€173,016 | -25.6% |
| Profit (loss) for the period | 9904 | €2,953,881 | €3,732,938 | +€779,057 | +26.4% |
| Transfer from tax-exempt reserves | 789 | €86,792 | €86,792 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,040,673 | €3,819,730 | +€779,057 | +25.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.