UNICA-M: 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.
UNICA-M
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€220,000
up €220,000 (+24.8%), from €885,973 to €1.1m
- Profit (loss) carried forward -€217,230
down €217,230 (-295%), from -€73,515 to -€290,746
- Financial charges +€96,165
up €96,165 (+112%), from €85,592 to €181,757
- Gross operating margin -€32,431
down €32,431, from €14,885 to -€17,546
- Other operating charges +€17,551
up €17,551 (+4,313%), from €407 to €17,958
- Depreciation -€2,402
no longer reported in 2025 (was €2,402)
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 | €2,851,512 | €2,853,186 | +€1,674 | +0.1% |
| Current assets | 29/58 | €2,851,512 | €2,853,186 | +€1,674 | +0.1% |
| Stocks and contracts in progress | 3 | €2,847,075 | €2,847,075 | = | 0.0% |
| Stocks | 30/36 | €2,847,075 | €2,847,075 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,438 | €336 | -€4,102 | -92.4% |
| Deferred charges and accrued income | 490/1 | - | €5,775 | +€5,775 | |
| Total equity and liabilities | 10/49 | €2,851,512 | €2,853,186 | +€1,674 | +0.1% |
| Equity | 10/15 | -€58,515 | -€275,746 | -€217,230 | -371% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,515 | -€290,746 | -€217,230 | -295% |
| Amounts payable | 17/49 | €2,910,028 | €3,128,932 | +€218,904 | +7.5% |
| Amounts payable after more than one year | 17 | €1,240 | - | -€1,240 | |
| Other amounts payable | 178/9 | €1,240 | - | -€1,240 | |
| Amounts payable within one year | 42/48 | €2,908,788 | €3,128,932 | +€220,144 | +7.6% |
| Financial debts | 43 | €2,022,000 | €2,022,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,022,000 | €2,022,000 | = | 0.0% |
| Trade debts | 44 | €815 | €958 | +€144 | +17.6% |
| Suppliers | 440/4 | €815 | €958 | +€144 | +17.6% |
| Other amounts payable | 47/48 | €885,973 | €1,105,974 | +€220,000 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,402 | - | -€2,402 | |
| Other operating charges | 640/8 | €407 | €17,958 | +€17,551 | +4,313% |
| Gross operating margin | 9900 | €14,885 | -€17,546 | -€32,431 | |
| Operating profit (loss) | 9901 | €12,076 | -€35,503 | -€47,580 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €85,592 | €181,757 | +€96,165 | +112% |
| Recurring financial charges | 65 | €85,592 | €181,757 | +€96,165 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€73,515 | -€217,230 | -€143,715 | -195% |
| Profit (loss) for the period | 9904 | -€73,515 | -€217,230 | -€143,715 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,515 | -€217,230 | -€143,715 | -195% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.