UNICAMB: 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.
UNICAMB
Largest movements
- Tangible fixed assets -€14,714
down €14,714 (-6.8%), from €216,013 to €201,299
- Cash +€4,706
up €4,706 (+243.0%), from €1,937 to €6,643
mainly Depreciation (+€14,714) and Net result for the year (+€11,605)
- Debts after one year -€23,784
down €23,784 (-30.9%), from €77,030 to €53,246
- Profit (loss) carried forward +€11,605
up €11,605 (+13.6%), from €85,348 to €96,953
- Tax, wage and social debts +€4,224
up €4,224 (+118.3%), from €3,572 to €7,797
- Other debts +€3,000
up €3,000 (+31.7%), from €9,450 to €12,450
- Current portion of long-term debt -€2,604
down €2,604 (-9.9%), from €26,387 to €23,784
- Gross operating margin +€2,196
up €2,196 (+6.5%), from €33,789 to €35,985
- Taxes +€652
up €652 (+18.3%), from €3,572 to €4,224
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 | €228,490 | €219,057 | -€9,433 | -4.1% |
| Fixed assets | 21/28 | €216,019 | €201,305 | -€14,714 | -6.8% |
| Tangible fixed assets | 22/27 | €216,013 | €201,299 | -€14,714 | -6.8% |
| Land and buildings | 22 | €216,013 | €201,299 | -€14,714 | -6.8% |
| Financial fixed assets | 28 | €6 | €6 | = | 0.0% |
| Current assets | 29/58 | €12,471 | €17,752 | +€5,281 | +42.3% |
| Amounts receivable within one year | 40/41 | €10,535 | €10,535 | = | 0.0% |
| Trade receivables | 40 | €10,535 | €10,535 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,937 | €6,643 | +€4,706 | +243.0% |
| Deferred charges and accrued income | 490/1 | - | €575 | +€575 | |
| Total equity and liabilities | 10/49 | €228,490 | €219,057 | -€9,433 | -4.1% |
| Equity | 10/15 | €109,473 | €121,078 | +€11,605 | +10.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €5,125 | €5,125 | = | 0.0% |
| Distributable reserves | 133 | €5,125 | €5,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,348 | €96,953 | +€11,605 | +13.6% |
| Amounts payable | 17/49 | €119,017 | €97,980 | -€21,038 | -17.7% |
| Amounts payable after more than one year | 17 | €77,030 | €53,246 | -€23,784 | -30.9% |
| Financial debts | 170/4 | €77,030 | €53,246 | -€23,784 | -30.9% |
| Amounts payable within one year | 42/48 | €41,987 | €44,733 | +€2,746 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €26,387 | €23,784 | -€2,604 | -9.9% |
| Trade debts | 44 | €2,577 | €703 | -€1,875 | -72.7% |
| Suppliers | 440/4 | €2,577 | €703 | -€1,875 | -72.7% |
| Taxes, remuneration and social security | 45 | €3,572 | €7,797 | +€4,224 | +118.3% |
| Taxes | 450/3 | €3,572 | €7,797 | +€4,224 | +118.3% |
| Other amounts payable | 47/48 | €9,450 | €12,450 | +€3,000 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,939 | €14,714 | -€226 | -1.5% |
| Other operating charges | 640/8 | €1,476 | €1,520 | +€45 | +3.0% |
| Gross operating margin | 9900 | €33,789 | €35,985 | +€2,196 | +6.5% |
| Operating profit (loss) | 9901 | €17,374 | €19,751 | +€2,377 | +13.7% |
| Financial income | 75/76B | €1 | €1 | +€0 | +28.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +28.8% |
| Financial charges | 65/66B | €4,265 | €3,922 | -€343 | -8.0% |
| Recurring financial charges | 65 | €4,265 | €3,922 | -€343 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €13,109 | €15,829 | +€2,720 | +20.8% |
| Income taxes | 67/77 | €3,572 | €4,224 | +€652 | +18.3% |
| Profit (loss) for the period | 9904 | €9,537 | €11,605 | +€2,068 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,537 | €11,605 | +€2,068 | +21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.