UNIC VOS: 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.
What changed
UNIC VOS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€758,260
2024 · €537,920+€220,340
Equity
€771,908
2024 · €743,648+€28,260
Cash
€38,432
2024 · €1,737+€36,695
Balance sheet total
€3.5m
2024 · €2.9m+€612,475
Largest movements
Assets
- Receivables within one year +€547,302
up €547,302 (+31.3%), from €1.7m to €2.3m
of which Other amounts receivable: +€520,490
- Stocks and contracts +€58,587
up €58,587 (+9.5%), from €616,977 to €675,564
- Cash +€36,695
up €36,695 (+2,112%), from €1,737 to €38,432
mainly Net result for the year (+€758,260) and Trade debts (+€277,727)
Equity and liabilities
- Trade debts +€277,727
up €277,727 (+35.4%), from €783,935 to €1.1m
- Other debts +€236,400
up €236,400 (+30.3%), from €780,000 to €1.0m
- Tax, wage and social debts +€35,472
up €35,472 (+20.8%), from €170,141 to €205,614
of which Remuneration and social security: +€26,105
Income statement
- Gross operating margin +€178,432
up €178,432 (+11.1%), from €1.6m to €1.8m
- Depreciation -€58,723
down €58,723 (-35.8%), from €164,052 to €105,329
- Staff costs +€19,957
up €19,957 (+2.3%), from €871,929 to €891,886
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
€537,920
Gross operating margin
+€178,432
Staff costs
-€19,957
Depreciation
+€58,723
Other operating charges
-€856
Financial income
+€10,899
Financial charges
-€6,963
Taxes
+€62
Result 2025
€758,260
raises the resultlowers the result
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.
From operations
+€827,187
Investment
-€81,014
Financing
-€709,478
Cash 2024
€1,737
From operations (derived)
+€827,187
Net result for the year
+€758,260
Depreciation
+€105,329
Stocks and contracts
-€58,587
Receivables within one year
-€547,302
Deferred charges and accrued income
+€5,794
Trade debts
+€277,727
Tax, wage and social debts
+€35,472
Other debts
+€236,400
Accrued charges and deferred income
+€14,093
Investment (derived)
-€81,014
Investment in fixed assets (net)
-€81,014
Financing
-€709,478
Debts after one year
+€3,554
Current portion of long-term debt
+€2,628
Short-term financial debts
+€14,339
Contributions, distributions and other
-€730,000
Cash 2025
€38,432
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,927,628 | €3,540,103 | +€612,475 | +20.9% |
| Fixed assets | 21/28 | €556,080 | €531,766 | -€24,314 | -4.4% |
| Tangible fixed assets | 22/27 | €556,080 | €531,766 | -€24,314 | -4.4% |
| Land and buildings | 22 | €12,054 | €8,043 | -€4,011 | -33.3% |
| Plant, machinery and equipment | 23 | €170,034 | €207,263 | +€37,230 | +21.9% |
| Furniture and vehicles | 24 | €14,715 | €15,049 | +€334 | +2.3% |
| Other tangible fixed assets | 26 | €359,277 | €301,410 | -€57,867 | -16.1% |
| Current assets | 29/58 | €2,371,548 | €3,008,337 | +€636,789 | +26.9% |
| Stocks and contracts in progress | 3 | €616,977 | €675,564 | +€58,587 | +9.5% |
| Stocks | 30/36 | €616,977 | €675,564 | +€58,587 | +9.5% |
| Amounts receivable within one year | 40/41 | €1,747,040 | €2,294,342 | +€547,302 | +31.3% |
| Trade receivables | 40 | €151,610 | €178,422 | +€26,812 | +17.7% |
| Other amounts receivable | 41 | €1,595,430 | €2,115,920 | +€520,490 | +32.6% |
| Cash at bank and in hand | 54/58 | €1,737 | €38,432 | +€36,695 | +2,112% |
| Deferred charges and accrued income | 490/1 | €5,794 | €0 | -€5,794 | -100% |
| Total equity and liabilities | 10/49 | €2,927,628 | €3,540,103 | +€612,475 | +20.9% |
| Equity | 10/15 | €743,648 | €771,908 | +€28,260 | +3.8% |
| Contributions | 10/11 | €123,550 | €123,550 | = | 0.0% |
| Capital | 10 | €123,550 | €123,550 | = | 0.0% |
| Issued capital | 100 | €123,550 | €123,550 | = | 0.0% |
| Reserves | 13 | €456,579 | €456,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,355 | €12,355 | = | 0.0% |
| Legal reserve | 130 | €12,355 | €12,355 | = | 0.0% |
| Tax-exempt reserves | 132 | €444,224 | €444,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,519 | €191,780 | +€28,260 | +17.3% |
| Amounts payable | 17/49 | €2,183,980 | €2,768,195 | +€584,215 | +26.7% |
| Amounts payable after more than one year | 17 | €302,881 | €306,435 | +€3,554 | +1.2% |
| Financial debts | 170/4 | €302,881 | €244,102 | -€58,779 | -19.4% |
| Other amounts payable | 178/9 | - | €62,333 | +€62,333 | |
| Amounts payable within one year | 42/48 | €1,861,145 | €2,427,712 | +€566,567 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €51,732 | €54,360 | +€2,628 | +5.1% |
| Financial debts | 43 | €75,337 | €89,677 | +€14,339 | +19.0% |
| Credit institutions | 430/8 | €75,337 | €89,677 | +€14,339 | +19.0% |
| Trade debts | 44 | €783,935 | €1,061,662 | +€277,727 | +35.4% |
| Suppliers | 440/4 | €783,935 | €1,061,662 | +€277,727 | +35.4% |
| Taxes, remuneration and social security | 45 | €170,141 | €205,614 | +€35,472 | +20.8% |
| Taxes | 450/3 | €11,659 | €21,026 | +€9,367 | +80.3% |
| Remuneration and social security | 454/9 | €158,482 | €184,588 | +€26,105 | +16.5% |
| Other amounts payable | 47/48 | €780,000 | €1,016,400 | +€236,400 | +30.3% |
| Accrued charges and deferred income | 492/3 | €19,954 | €34,047 | +€14,093 | +70.6% |
| Non-recurring operating income | 76A | €100 | €1,240 | +€1,140 | +1,140% |
| Remuneration, social security and pensions | 62 | €871,929 | €891,886 | +€19,957 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,052 | €105,329 | -€58,723 | -35.8% |
| Other operating charges | 640/8 | €23,971 | €24,826 | +€856 | +3.6% |
| Gross operating margin | 9900 | €1,604,725 | €1,783,158 | +€178,432 | +11.1% |
| Operating profit (loss) | 9901 | €544,774 | €761,116 | +€216,342 | +39.7% |
| Financial income | 75/76B | €21,316 | €32,215 | +€10,899 | +51.1% |
| Recurring financial income | 75 | €21,316 | €32,215 | +€10,899 | +51.1% |
| Financial charges | 65/66B | €27,640 | €34,603 | +€6,963 | +25.2% |
| Recurring financial charges | 65 | €27,640 | €34,603 | +€6,963 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €538,450 | €758,728 | +€220,278 | +40.9% |
| Income taxes | 67/77 | €529 | €468 | -€62 | -11.6% |
| Profit (loss) for the period | 9904 | €537,920 | €758,260 | +€220,340 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €537,920 | €758,260 | +€220,340 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.