UNICA VITIS: 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 VITIS
Largest movements
- Tangible fixed assets +€710,477
up €710,477 (+390%), from €182,236 to €892,713
of which Land and buildings: +€712,514
- Cash -€292,964
down €292,964 (-82.8%), from €353,924 to €60,960
mainly Investment in fixed assets (net) (-€831,542) and Trade debts (-€142,609)
- Stocks and contracts +€130,296
up €130,296 (+96.3%), from €135,372 to €265,669
- Receivables within one year -€20,011
down €20,011 (-3.9%), from €514,257 to €494,246
of which Trade receivables: -€217,102
- Debts after one year +€562,837
up €562,837 (+495%), from €113,673 to €676,510
of which Financial debts: +€559,457
- Short-term financial debts +€172,602
new in 2025: €172,602
- Trade debts -€142,609
down €142,609 (-51.0%), from €279,531 to €136,922
- Tax, wage and social debts -€87,892
down €87,892 (-75.9%), from €115,808 to €27,917
- Current portion of long-term debt +€46,305
up €46,305 (+348%), from €13,290 to €59,595
- Gross operating margin -€162,675
down €162,675 (-35.2%), from €461,904 to €299,228
- Depreciation +€110,950
up €110,950 (+1,097%), from €10,115 to €121,065
- Provisions -€51,000
down €51,000, from €38,000 to -€13,000
- Taxes -€19,363
down €19,363 (-26.0%), from €74,439 to €55,076
- Other operating charges +€14,532
up €14,532 (+178%), from €8,166 to €22,698
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 | €1,188,914 | €1,716,112 | +€527,198 | +44.3% |
| Fixed assets | 21/28 | €184,760 | €895,237 | +€710,477 | +385% |
| Tangible fixed assets | 22/27 | €182,236 | €892,713 | +€710,477 | +390% |
| Land and buildings | 22 | €159,873 | €872,387 | +€712,514 | +446% |
| Plant, machinery and equipment | 23 | €7,435 | €8,400 | +€965 | +13.0% |
| Furniture and vehicles | 24 | €14,928 | €11,926 | -€3,002 | -20.1% |
| Financial fixed assets | 28 | €2,524 | €2,524 | = | 0.0% |
| Current assets | 29/58 | €1,004,154 | €820,875 | -€183,279 | -18.3% |
| Stocks and contracts in progress | 3 | €135,372 | €265,669 | +€130,296 | +96.3% |
| Stocks | 30/36 | €135,372 | €265,669 | +€130,296 | +96.3% |
| Amounts receivable within one year | 40/41 | €514,257 | €494,246 | -€20,011 | -3.9% |
| Trade receivables | 40 | €459,307 | €242,205 | -€217,102 | -47.3% |
| Other amounts receivable | 41 | €54,950 | €252,041 | +€197,091 | +359% |
| Cash at bank and in hand | 54/58 | €353,924 | €60,960 | -€292,964 | -82.8% |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €1,188,914 | €1,716,112 | +€527,198 | +44.3% |
| Equity | 10/15 | €601,302 | €612,441 | +€11,139 | +1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €590,000 | €602,000 | +€12,000 | +2.0% |
| Distributable reserves | 133 | €590,000 | €602,000 | +€12,000 | +2.0% |
| Profit (loss) carried forward | 14 | €1,302 | €441 | -€861 | -66.1% |
| Provisions and deferred taxes | 16 | €38,000 | €25,000 | -€13,000 | -34.2% |
| Provisions for liabilities and charges | 160/5 | €38,000 | €25,000 | -€13,000 | -34.2% |
| Major repairs and maintenance | 162 | €38,000 | €25,000 | -€13,000 | -34.2% |
| Amounts payable | 17/49 | €549,612 | €1,078,671 | +€529,059 | +96.3% |
| Amounts payable after more than one year | 17 | €113,673 | €676,510 | +€562,837 | +495% |
| Financial debts | 170/4 | €113,673 | €673,130 | +€559,457 | +492% |
| Other amounts payable | 178/9 | - | €3,380 | +€3,380 | |
| Amounts payable within one year | 42/48 | €408,629 | €397,036 | -€11,594 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €13,290 | €59,595 | +€46,305 | +348% |
| Financial debts | 43 | - | €172,602 | +€172,602 | |
| Credit institutions | 430/8 | - | €172,602 | +€172,602 | |
| Trade debts | 44 | €279,531 | €136,922 | -€142,609 | -51.0% |
| Suppliers | 440/4 | €279,531 | €136,922 | -€142,609 | -51.0% |
| Taxes, remuneration and social security | 45 | €115,808 | €27,917 | -€87,892 | -75.9% |
| Taxes | 450/3 | €115,808 | €27,917 | -€87,892 | -75.9% |
| Accrued charges and deferred income | 492/3 | €27,310 | €5,126 | -€22,184 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,115 | €121,065 | +€110,950 | +1,097% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,550 | -€2,046 | -€7,596 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €38,000 | -€13,000 | -€51,000 | |
| Other operating charges | 640/8 | €8,166 | €22,698 | +€14,532 | +178% |
| Non-recurring operating charges | 66A | - | €20,000 | +€20,000 | |
| Gross operating margin | 9900 | €461,904 | €299,228 | -€162,675 | -35.2% |
| Operating profit (loss) | 9901 | €400,072 | €150,511 | -€249,561 | -62.4% |
| Financial income | 75/76B | - | €7,097 | +€7,097 | |
| Recurring financial income | 75 | - | €7,097 | +€7,097 | |
| Financial charges | 65/66B | €33,133 | €24,282 | -€8,851 | -26.7% |
| Recurring financial charges | 65 | €5,822 | €24,282 | +€18,460 | +317% |
| Non-recurring financial charges | 66B | €27,310 | - | -€27,310 | |
| Profit (loss) for the period before taxes | 9903 | €366,939 | €133,326 | -€233,613 | -63.7% |
| Income taxes | 67/77 | €74,439 | €55,076 | -€19,363 | -26.0% |
| Profit (loss) for the period | 9904 | €292,500 | €78,251 | -€214,250 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €292,500 | €78,251 | -€214,250 | -73.2% |
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 24 October 2026 via checked.be.