UNIC TESSO: 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 TESSO
Largest movements
- Receivables within one year -€141,491
down €141,491 (-55.3%), from €255,870 to €114,378
of which Other amounts receivable: -€133,499
- Cash -€65,264
down €65,264 (-46.5%), from €140,356 to €75,092
mainly Net result for the year (-€441,845) and Investment in fixed assets (net) (-€4,468)
- Stocks and contracts -€26,810
down €26,810 (-7.9%), from €338,491 to €311,681
- Deferred charges and accrued income -€16,058
down €16,058 (-46.3%), from €34,671 to €18,612
- Tangible fixed assets -€11,888
down €11,888 (-21.7%), from €54,743 to €42,854
of which Other tangible fixed assets: -€7,757
- Profit (loss) carried forward -€441,845
down €441,845 (-128%), from -€346,200 to -€788,046
- Trade debts +€103,348
up €103,348 (+12.3%), from €838,632 to €941,981
- Other debts +€65,228
up €65,228 (+83.9%), from €77,772 to €143,000
- Tax, wage and social debts +€8,874
up €8,874 (+41.6%), from €21,319 to €30,192
of which Remuneration and social security: +€7,745
- Gross operating margin -€87,163
down €87,163 (-205%), from -€42,581 to -€129,744
- Staff costs -€16,773
down €16,773 (-6.4%), from €261,066 to €244,293
- Financial income -€11,968
down €11,968 (-82.1%), from €14,586 to €2,618
- Financial charges +€9,082
up €9,082 (+45.0%), from €20,182 to €29,264
- Other operating charges +€5,397
up €5,397 (+28.1%), from €19,212 to €24,608
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 | €824,130 | €562,618 | -€261,511 | -31.7% |
| Fixed assets | 21/28 | €54,743 | €42,854 | -€11,888 | -21.7% |
| Tangible fixed assets | 22/27 | €54,743 | €42,854 | -€11,888 | -21.7% |
| Plant, machinery and equipment | 23 | €10,962 | €7,805 | -€3,157 | -28.8% |
| Furniture and vehicles | 24 | €1,046 | €305 | -€741 | -70.8% |
| Leasing and similar rights | 25 | €234 | €0 | -€234 | -100% |
| Other tangible fixed assets | 26 | €42,501 | €34,744 | -€7,757 | -18.3% |
| Current assets | 29/58 | €769,387 | €519,764 | -€249,623 | -32.4% |
| Stocks and contracts in progress | 3 | €338,491 | €311,681 | -€26,810 | -7.9% |
| Stocks | 30/36 | €338,491 | €311,681 | -€26,810 | -7.9% |
| Amounts receivable within one year | 40/41 | €255,870 | €114,378 | -€141,491 | -55.3% |
| Trade receivables | 40 | €90,811 | €82,818 | -€7,993 | -8.8% |
| Other amounts receivable | 41 | €165,059 | €31,560 | -€133,499 | -80.9% |
| Cash at bank and in hand | 54/58 | €140,356 | €75,092 | -€65,264 | -46.5% |
| Deferred charges and accrued income | 490/1 | €34,671 | €18,612 | -€16,058 | -46.3% |
| Total equity and liabilities | 10/49 | €824,130 | €562,618 | -€261,511 | -31.7% |
| Equity | 10/15 | -€219,465 | -€661,311 | -€441,845 | -201% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Capital | 10 | €69,000 | €69,000 | = | 0.0% |
| Issued capital | 100 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €57,735 | €57,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Legal reserve | 130 | €6,900 | €6,900 | = | 0.0% |
| Distributable reserves | 133 | €50,835 | €50,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€346,200 | -€788,046 | -€441,845 | -128% |
| Amounts payable | 17/49 | €1,043,595 | €1,223,929 | +€180,334 | +17.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,038,345 | €1,215,173 | +€176,828 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €622 | €0 | -€622 | -100% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €838,632 | €941,981 | +€103,348 | +12.3% |
| Suppliers | 440/4 | €838,632 | €941,981 | +€103,348 | +12.3% |
| Taxes, remuneration and social security | 45 | €21,319 | €30,192 | +€8,874 | +41.6% |
| Taxes | 450/3 | €4,044 | €5,173 | +€1,129 | +27.9% |
| Remuneration and social security | 454/9 | €17,274 | €25,019 | +€7,745 | +44.8% |
| Other amounts payable | 47/48 | €77,772 | €143,000 | +€65,228 | +83.9% |
| Accrued charges and deferred income | 492/3 | €5,250 | €8,756 | +€3,506 | +66.8% |
| Non-recurring operating income | 76A | €2,099 | €92,788 | +€90,689 | +4,320% |
| Remuneration, social security and pensions | 62 | €261,066 | €244,293 | -€16,773 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,555 | €16,356 | -€1,199 | -6.8% |
| Other operating charges | 640/8 | €19,212 | €24,608 | +€5,397 | +28.1% |
| Gross operating margin | 9900 | -€42,581 | -€129,744 | -€87,163 | -205% |
| Operating profit (loss) | 9901 | -€340,414 | -€415,001 | -€74,588 | -21.9% |
| Financial income | 75/76B | €14,586 | €2,618 | -€11,968 | -82.1% |
| Recurring financial income | 75 | €14,586 | €2,618 | -€11,968 | -82.1% |
| Financial charges | 65/66B | €20,182 | €29,264 | +€9,082 | +45.0% |
| Recurring financial charges | 65 | €20,182 | €29,264 | +€9,082 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | -€346,010 | -€441,647 | -€95,637 | -27.6% |
| Income taxes | 67/77 | €190 | €198 | +€8 | +4.1% |
| Profit (loss) for the period | 9904 | -€346,200 | -€441,845 | -€95,645 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€346,200 | -€441,845 | -€95,645 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.