UNIC SUMA: 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 SUMA
Largest movements
- Cash -€8,508
down €8,508 (-60.0%), from €14,172 to €5,664
mainly Net result for the year (-€46,274) and Tax, wage and social debts (-€7,945)
- Tangible fixed assets -€6,976
down €6,976 (-19.1%), from €36,535 to €29,559
of which Furniture and vehicles: -€5,882
- Receivables within one year -€3,595
down €3,595 (-33.2%), from €10,814 to €7,219
of which Trade receivables: -€2,965
- Profit (loss) carried forward -€46,274
down €46,274 (-20.7%), from -€223,730 to -€270,004
- Trade debts +€24,225
up €24,225 (+24.5%), from €98,696 to €122,921
- Other debts +€16,325
up €16,325 (+6.3%), from €260,865 to €277,190
- Tax, wage and social debts -€7,945
down €7,945 (-34.1%), from €23,269 to €15,324
of which Remuneration and social security: -€8,180
- Debts after one year -€4,140
no longer reported in 2025 (was €4,140)
- Gross operating margin -€43,008
down €43,008 (-23.2%), from €185,546 to €142,538
- Staff costs +€5,092
up €5,092 (+3.2%), from €157,618 to €162,710
- Depreciation +€2,015
up €2,015 (+18.4%), from €10,941 to €12,956
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 | €188,164 | €170,033 | -€18,131 | -9.6% |
| Fixed assets | 21/28 | €36,535 | €29,559 | -€6,976 | -19.1% |
| Tangible fixed assets | 22/27 | €36,535 | €29,559 | -€6,976 | -19.1% |
| Plant, machinery and equipment | 23 | €22,424 | €21,330 | -€1,094 | -4.9% |
| Furniture and vehicles | 24 | €14,111 | €8,229 | -€5,882 | -41.7% |
| Current assets | 29/58 | €151,629 | €140,474 | -€11,155 | -7.4% |
| Stocks and contracts in progress | 3 | €114,658 | €115,253 | +€595 | +0.5% |
| Stocks | 30/36 | €114,658 | €115,253 | +€595 | +0.5% |
| Amounts receivable within one year | 40/41 | €10,814 | €7,219 | -€3,595 | -33.2% |
| Trade receivables | 40 | €10,151 | €7,186 | -€2,965 | -29.2% |
| Other amounts receivable | 41 | €663 | €33 | -€630 | -95.1% |
| Cash at bank and in hand | 54/58 | €14,172 | €5,664 | -€8,508 | -60.0% |
| Deferred charges and accrued income | 490/1 | €11,985 | €12,338 | +€353 | +2.9% |
| Total equity and liabilities | 10/49 | €188,164 | €170,033 | -€18,131 | -9.6% |
| Equity | 10/15 | -€203,279 | -€249,553 | -€46,274 | -22.8% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€223,730 | -€270,004 | -€46,274 | -20.7% |
| Amounts payable | 17/49 | €391,443 | €419,586 | +€28,143 | +7.2% |
| Amounts payable after more than one year | 17 | €4,140 | - | -€4,140 | |
| Financial debts | 170/4 | €4,140 | - | -€4,140 | |
| Amounts payable within one year | 42/48 | €387,291 | €419,575 | +€32,284 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €4,461 | €4,140 | -€321 | -7.2% |
| Trade debts | 44 | €98,696 | €122,921 | +€24,225 | +24.5% |
| Suppliers | 440/4 | €98,696 | €122,921 | +€24,225 | +24.5% |
| Taxes, remuneration and social security | 45 | €23,269 | €15,324 | -€7,945 | -34.1% |
| Taxes | 450/3 | €188 | €423 | +€235 | +124.8% |
| Remuneration and social security | 454/9 | €23,081 | €14,901 | -€8,180 | -35.4% |
| Other amounts payable | 47/48 | €260,865 | €277,190 | +€16,325 | +6.3% |
| Accrued charges and deferred income | 492/3 | €12 | €11 | -€1 | -6.7% |
| Remuneration, social security and pensions | 62 | €157,618 | €162,710 | +€5,092 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,941 | €12,956 | +€2,015 | +18.4% |
| Other operating charges | 640/8 | €9,785 | €9,133 | -€652 | -6.7% |
| Gross operating margin | 9900 | €185,546 | €142,538 | -€43,008 | -23.2% |
| Operating profit (loss) | 9901 | €7,202 | -€42,261 | -€49,463 | |
| Financial income | 75/76B | €1,144 | €1,019 | -€125 | -10.9% |
| Recurring financial income | 75 | €1,144 | €1,019 | -€125 | -10.9% |
| Financial charges | 65/66B | €4,616 | €4,845 | +€229 | +5.0% |
| Recurring financial charges | 65 | €4,616 | €4,845 | +€229 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €3,730 | -€46,087 | -€49,817 | |
| Income taxes | 67/77 | €188 | €187 | -€1 | -0.7% |
| Profit (loss) for the period | 9904 | €3,542 | -€46,274 | -€49,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,542 | -€46,274 | -€49,816 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.