UNIC OPWIJK: what changed
Two financial 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 OPWIJK
Largest movements
- Receivables within one year -€167,948
down €167,948 (-95.8%), from €175,351 to €7,403
of which Other amounts receivable: -€93,937
- Financial fixed assets -€56,973
no longer reported in 2025 (was €56,973)
- Tangible fixed assets -€54,944
down €54,944 (-34.5%), from €159,067 to €104,124
of which Plant, machinery and equipment: -€27,904
- Stocks and contracts +€19,335
up €19,335 (+8.9%), from €216,528 to €235,863
- Deferred charges and accrued income -€7,732
down €7,732 (-47.1%), from €16,400 to €8,668
- Profit (loss) carried forward -€294,140
down €294,140 (-178%), from -€165,230 to -€459,370
- Other debts +€29,041
up €29,041 (+18.6%), from €156,303 to €185,344
- Trade debts -€8,549
down €8,549 (-3.4%), from €252,655 to €244,106
- Current portion of long-term debt +€6,817
up €6,817 (+423%), from €1,613 to €8,431
- Gross operating margin -€48,051
down €48,051 (-18.7%), from €256,311 to €208,259
- Staff costs +€21,801
up €21,801 (+10.5%), from €208,191 to €229,992
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.
Derived cash bridge
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 | €651,700 | €376,826 | -€274,875 | -42.2% |
| Fixed assets | 21/28 | €216,040 | €104,124 | -€111,917 | -51.8% |
| Tangible fixed assets | 22/27 | €159,067 | €104,124 | -€54,944 | -34.5% |
| Land and buildings | 22 | €34,353 | €25,228 | -€9,125 | -26.6% |
| Plant, machinery and equipment | 23 | €82,674 | €54,770 | -€27,904 | -33.8% |
| Furniture and vehicles | 24 | €6,040 | €3,827 | -€2,213 | -36.6% |
| Leasing and similar rights | 25 | €33,746 | €19,782 | -€13,964 | -41.4% |
| Other tangible fixed assets | 26 | €2,255 | €517 | -€1,738 | -77.1% |
| Financial fixed assets | 28 | €56,973 | - | -€56,973 | |
| Current assets | 29/58 | €435,660 | €272,702 | -€162,958 | -37.4% |
| Stocks and contracts in progress | 3 | €216,528 | €235,863 | +€19,335 | +8.9% |
| Stocks | 30/36 | €216,528 | €235,863 | +€19,335 | +8.9% |
| Amounts receivable within one year | 40/41 | €175,351 | €7,403 | -€167,948 | -95.8% |
| Trade receivables | 40 | €79,898 | €5,887 | -€74,011 | -92.6% |
| Other amounts receivable | 41 | €95,453 | €1,516 | -€93,937 | -98.4% |
| Cash at bank and in hand | 54/58 | €27,381 | €20,768 | -€6,613 | -24.2% |
| Deferred charges and accrued income | 490/1 | €16,400 | €8,668 | -€7,732 | -47.1% |
| Total equity and liabilities | 10/49 | €651,700 | €376,826 | -€274,875 | -42.2% |
| Equity | 10/15 | €184,220 | -€109,920 | -€294,140 | |
| Contributions | 10/11 | €254,500 | €254,500 | = | 0.0% |
| Capital | 10 | €254,500 | €254,500 | = | 0.0% |
| Issued capital | 100 | €254,500 | €254,500 | = | 0.0% |
| Reserves | 13 | €94,950 | €94,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,450 | €7,450 | = | 0.0% |
| Legal reserve | 130 | €7,450 | €7,450 | = | 0.0% |
| Distributable reserves | 133 | €87,500 | €87,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,230 | -€459,370 | -€294,140 | -178% |
| Amounts payable | 17/49 | €467,480 | €486,745 | +€19,266 | +4.1% |
| Amounts payable after more than one year | 17 | €322 | - | -€322 | |
| Financial debts | 170/4 | €322 | - | -€322 | |
| Amounts payable within one year | 42/48 | €461,974 | €486,745 | +€24,771 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €1,613 | €8,431 | +€6,817 | +423% |
| Trade debts | 44 | €252,655 | €244,106 | -€8,549 | -3.4% |
| Suppliers | 440/4 | €252,655 | €244,106 | -€8,549 | -3.4% |
| Taxes, remuneration and social security | 45 | €51,403 | €48,866 | -€2,537 | -4.9% |
| Taxes | 450/3 | €9,945 | €324 | -€9,621 | -96.7% |
| Remuneration and social security | 454/9 | €41,458 | €48,542 | +€7,084 | +17.1% |
| Other amounts payable | 47/48 | €156,303 | €185,344 | +€29,041 | +18.6% |
| Accrued charges and deferred income | 492/3 | €5,183 | - | -€5,183 | |
| Non-recurring operating income | 76A | - | €614 | +€614 | |
| Remuneration, social security and pensions | 62 | €208,191 | €229,992 | +€21,801 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,237 | €54,944 | -€1,294 | -2.3% |
| Other operating charges | 640/8 | €899 | €1,428 | +€529 | +58.8% |
| Gross operating margin | 9900 | €256,311 | €208,259 | -€48,051 | -18.7% |
| Operating profit (loss) | 9901 | -€9,017 | -€78,104 | -€69,087 | -766% |
| Financial income | 75/76B | €1,120 | €39 | -€1,080 | -96.5% |
| Recurring financial income | 75 | €1,120 | €39 | -€1,080 | -96.5% |
| Financial charges | 65/66B | €11,967 | €10,248 | -€1,719 | -14.4% |
| Recurring financial charges | 65 | €11,967 | €10,248 | -€1,719 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,864 | -€88,312 | -€68,448 | -345% |
| Income taxes | 67/77 | €547 | €324 | -€224 | -40.9% |
| Profit (loss) for the period | 9904 | -€20,411 | -€88,636 | -€68,224 | -334% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,411 | -€88,636 | -€68,224 | -334% |
Source: filed annual accounts (NBB), financial years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.