UNICARS: 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
UNICARS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€90,616
2024 · €103,459-€194,075
Equity
€3.0m
2024 · €2.5m+€498,411
Cash
€1.2m
2024 · €332,267+€829,393
Balance sheet total
€17.7m
2024 · €17.1m+€547,154
Largest movements
Assets
- Tangible fixed assets -€942,534
down €942,534 (-41.9%), from €2.2m to €1.3m
of which Land and buildings: -€1.6m
- Cash +€829,393
up €829,393 (+250%), from €332,267 to €1.2m
mainly Other debts (+€1.7m) and Investment in fixed assets (net) (+€720,331)
- Receivables within one year +€644,434
up €644,434 (+23.0%), from €2.8m to €3.5m
of which Trade receivables: +€1.2m
Equity and liabilities
- Trade debts -€2.1m
down €2.1m (-20.0%), from €10.3m to €8.2m
- Other debts +€1.7m
up €1.7m (+267%), from €630,922 to €2.3m
- Reserves +€504,067
up €504,067 (+333%), from €151,238 to €655,304
of which Distributable reserves: +€505,070
- Tax, wage and social debts +€370,225
up €370,225 (+127%), from €292,087 to €662,312
of which Remuneration and social security: +€290,042
- Profit (loss) carried forward +€281,940
up €281,940 (+87.2%), from €323,301 to €605,240
Income statement
- Turnover +€24.4m
up €24.4m (+81.7%), from €29.9m to €54.3m
- Goods and materials +€21.3m
up €21.3m (+85.4%), from €24.9m to €46.1m
of which Purchases: +€18.0m
- Staff costs +€1.8m
up €1.8m (+85.9%), from €2.1m to €3.9m
- Services and other goods +€1.8m
up €1.8m (+66.1%), from €2.7m to €4.5m
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
€103,459
Turnover
+€24.4m
Other operating income
+€193,944
Goods and materials
-€21.3m
Services and other goods
-€1.8m
Staff costs
-€1.8m
Depreciation
-€56,699
Write-downs
+€102,560
Other operating charges
-€17,537
Other operating items
+€68,078
Financial income
+€24,746
Financial charges
-€85,607
Taxes
+€25,574
Deferred taxes and other
-€1,414
Result 2025
-€90,616
raises the resultlowers the resultnot broken down further in the accounts
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
-€565,283
Investment
+€720,331
Financing
+€674,345
Cash 2024
€332,267
From operations (derived)
-€565,283
Net result for the year
-€90,616
Depreciation
+€222,202
Stocks and contracts
+€25,689
Receivables within one year
-€644,434
Deferred charges and accrued income
-€41,549
Provisions
-€9,450
Trade debts
-€2.1m
Tax, wage and social debts
+€370,225
Advances received
-€7,965
Other debts
+€1.7m
Accrued charges and deferred income
-€16,977
Investment (derived)
+€720,331
Investment in fixed assets (net)
+€720,331
Financing
+€674,345
Current portion of long-term debt
-€5,769
Short-term financial debts
+€91,087
Contributions, distributions and other
+€589,027
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,128,798 | €17,675,951 | +€547,154 | +3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,248,806 | €1,306,272 | -€942,534 | -41.9% |
| Tangible fixed assets | 22/27 | €2,248,806 | €1,306,272 | -€942,534 | -41.9% |
| Land and buildings | 22 | €1,641,543 | - | -€1.6m | |
| Plant, machinery and equipment | 23 | €258,321 | €454,209 | +€195,887 | +75.8% |
| Furniture and vehicles | 24 | €348,942 | €852,064 | +€503,121 | +144% |
| Current assets | 29/58 | €14,879,991 | €16,369,679 | +€1.5m | +10.0% |
| Stocks and contracts in progress | 3 | €11,699,294 | €11,673,605 | -€25,689 | -0.2% |
| Stocks | 30/36 | €11,699,294 | €11,673,605 | -€25,689 | -0.2% |
| Work in progress | 32 | - | €23,328 | +€23,328 | |
| Finished goods | 33 | - | €540 | +€540 | |
| Goods purchased for resale | 34 | €11,699,294 | €11,649,737 | -€49,557 | -0.4% |
| Amounts receivable within one year | 40/41 | €2,805,687 | €3,450,121 | +€644,434 | +23.0% |
| Trade receivables | 40 | €1,928,258 | €3,092,584 | +€1.2m | +60.4% |
| Other amounts receivable | 41 | €877,429 | €357,538 | -€519,892 | -59.3% |
| Cash at bank and in hand | 54/58 | €332,267 | €1,161,660 | +€829,393 | +250% |
| Deferred charges and accrued income | 490/1 | €42,744 | €84,293 | +€41,549 | +97.2% |
| Total equity and liabilities | 10/49 | €17,128,798 | €17,675,951 | +€547,154 | +3.2% |
| Equity | 10/15 | €2,546,921 | €3,045,332 | +€498,411 | +19.6% |
| Contributions | 10/11 | €1,712,383 | €1,542,490 | -€169,893 | -9.9% |
| Capital | 10 | €1,712,383 | €1,542,490 | -€169,893 | -9.9% |
| Issued capital | 100 | €1,712,383 | €1,542,490 | -€169,893 | -9.9% |
| Revaluation surpluses | 12 | €360,000 | €242,297 | -€117,703 | -32.7% |
| Reserves | 13 | €151,238 | €655,304 | +€504,067 | +333% |
| Non-distributable reserves | 130/1 | €113,747 | €115,701 | +€1,954 | +1.7% |
| Legal reserve | 130 | €113,747 | €115,701 | +€1,954 | +1.7% |
| Tax-exempt reserves | 132 | €37,490 | €34,533 | -€2,957 | -7.9% |
| Distributable reserves | 133 | - | €505,070 | +€505,070 | |
| Profit (loss) carried forward | 14 | €323,301 | €605,240 | +€281,940 | +87.2% |
| Provisions and deferred taxes | 16 | €9,450 | - | -€9,450 | |
| Deferred taxes | 168 | €9,450 | - | -€9,450 | |
| Amounts payable | 17/49 | €14,572,426 | €14,630,619 | +€58,193 | +0.4% |
| Amounts payable within one year | 42/48 | €14,517,804 | €14,592,975 | +€75,170 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €5,769 | - | -€5,769 | |
| Financial debts | 43 | €3,220,232 | €3,311,320 | +€91,087 | +2.8% |
| Credit institutions | 430/8 | €3,220,232 | €3,311,320 | +€91,087 | +2.8% |
| Trade debts | 44 | €10,282,834 | €8,224,858 | -€2.1m | -20.0% |
| Suppliers | 440/4 | €10,282,834 | €8,224,858 | -€2.1m | -20.0% |
| Advances received on contracts in progress | 46 | €85,960 | €77,995 | -€7,965 | -9.3% |
| Taxes, remuneration and social security | 45 | €292,087 | €662,312 | +€370,225 | +127% |
| Taxes | 450/3 | €53,052 | €133,235 | +€80,183 | +151% |
| Remuneration and social security | 454/9 | €239,036 | €529,078 | +€290,042 | +121% |
| Other amounts payable | 47/48 | €630,922 | €2,316,489 | +€1.7m | +267% |
| Accrued charges and deferred income | 492/3 | €54,622 | €37,645 | -€16,977 | -31.1% |
| Operating income | 70/76A | €30,506,164 | €55,180,133 | +€24.7m | +80.9% |
| Turnover | 70 | €29,857,504 | €54,252,659 | +€24.4m | +81.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €29,209 | +€29,209 | |
| Other operating income | 74 | €648,660 | €842,604 | +€193,944 | +29.9% |
| Non-recurring operating income | 76A | - | €55,662 | +€55,662 | |
| Operating charges | 60/66A | €30,051,678 | €54,883,021 | +€24.8m | +82.6% |
| Goods for resale, raw materials and consumables | 60 | €24,879,826 | €46,132,151 | +€21.3m | +85.4% |
| Purchases | 600/8 | €28,080,459 | €46,047,898 | +€18.0m | +64.0% |
| Change in stocks: decrease (increase) | 609 | -€3,200,633 | €84,252 | +€3.3m | |
| Services and other goods | 61 | €2,712,562 | €4,505,617 | +€1.8m | +66.1% |
| Remuneration, social security and pensions | 62 | €2,092,283 | €3,889,776 | +€1.8m | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,503 | €222,202 | +€56,699 | +34.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €110,215 | €7,654 | -€102,560 | -93.1% |
| Other operating charges | 640/8 | €87,036 | €104,573 | +€17,537 | +20.1% |
| Non-recurring operating charges | 66A | €4,254 | €21,047 | +€16,793 | +395% |
| Operating profit (loss) | 9901 | €454,486 | €297,112 | -€157,374 | -34.6% |
| Financial income | 75/76B | €11,780 | €36,526 | +€24,746 | +210% |
| Recurring financial income | 75 | €11,780 | €36,526 | +€24,746 | +210% |
| Other financial income | 752/9 | €11,780 | €36,526 | +€24,746 | +210% |
| Financial charges | 65/66B | €278,279 | €363,886 | +€85,607 | +30.8% |
| Recurring financial charges | 65 | €278,279 | €363,886 | +€85,607 | +30.8% |
| Debt charges | 650 | €251,645 | €332,502 | +€80,858 | +32.1% |
| Other financial charges | 652/9 | €26,634 | €31,384 | +€4,750 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €187,987 | -€30,248 | -€218,235 | |
| Transfer from deferred taxes | 780 | €1,414 | - | -€1,414 | |
| Income taxes | 67/77 | €85,943 | €60,369 | -€25,574 | -29.8% |
| Taxes | 670/3 | €85,943 | €60,369 | -€25,574 | -29.8% |
| Profit (loss) for the period | 9904 | €103,459 | -€90,616 | -€194,075 | |
| Transfer from tax-exempt reserves | 789 | €4,243 | - | -€4,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,702 | -€90,616 | -€198,318 |
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.