UNICASE: 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.
UNICASE
Largest movements
- Receivables within one year -€31,691
down €31,691 (-27.8%), from €113,884 to €82,193
of which Other amounts receivable: -€32,274
- Tangible fixed assets -€18,703
down €18,703 (-2.8%), from €671,841 to €653,138
of which Land and buildings: -€24,452
- Cash +€14,495
up €14,495 (+106.6%), from €13,594 to €28,089
mainly Depreciation (+€41,189) and Receivables within one year (+€31,691)
- Trade debts -€30,734
down €30,734 (-93.8%), from €32,749 to €2,015
- Reserves +€22,547
up €22,547 (+3.6%), from €620,545 to €643,092
- Debts after one year -€19,990
down €19,990 (-39.4%), from €50,701 to €30,711
- Gross operating margin +€57,435
up €57,435 (+56.3%), from €102,001 to €159,437
- Financial charges +€24,015
up €24,015 (+39.6%), from €60,689 to €84,704
- Taxes +€8,207
up €8,207 (+589.1%), from €1,393 to €9,600
- Financial income -€1,710
down €1,710 (-36.1%), from €4,743 to €3,032
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 | €802,084 | €767,605 | -€34,480 | -4.3% |
| Fixed assets | 21/28 | €671,942 | €653,239 | -€18,703 | -2.8% |
| Tangible fixed assets | 22/27 | €671,841 | €653,138 | -€18,703 | -2.8% |
| Land and buildings | 22 | €511,272 | €486,820 | -€24,452 | -4.8% |
| Plant, machinery and equipment | 23 | €143,702 | €148,246 | +€4,544 | +3.2% |
| Furniture and vehicles | 24 | €16,866 | €18,072 | +€1,206 | +7.1% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €130,143 | €114,366 | -€15,777 | -12.1% |
| Amounts receivable within one year | 40/41 | €113,884 | €82,193 | -€31,691 | -27.8% |
| Trade receivables | 40 | €24,496 | €25,079 | +€583 | +2.4% |
| Other amounts receivable | 41 | €89,388 | €57,114 | -€32,274 | -36.1% |
| Cash at bank and in hand | 54/58 | €13,594 | €28,089 | +€14,495 | +106.6% |
| Deferred charges and accrued income | 490/1 | €2,665 | €4,084 | +€1,419 | +53.3% |
| Total equity and liabilities | 10/49 | €802,084 | €767,605 | -€34,480 | -4.3% |
| Equity | 10/15 | €678,279 | €700,826 | +€22,547 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €620,545 | €643,092 | +€22,547 | +3.6% |
| Distributable reserves | 133 | €620,545 | €643,092 | +€22,547 | +3.6% |
| Profit (loss) carried forward | 14 | €39,142 | €39,142 | = | 0.0% |
| Amounts payable | 17/49 | €123,805 | €66,779 | -€57,027 | -46.1% |
| Amounts payable after more than one year | 17 | €50,701 | €30,711 | -€19,990 | -39.4% |
| Financial debts | 170/4 | €50,701 | €30,711 | -€19,990 | -39.4% |
| Amounts payable within one year | 42/48 | €73,104 | €36,068 | -€37,036 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €29,543 | €22,490 | -€7,053 | -23.9% |
| Financial debts | 43 | €2,500 | - | -€2,500 | |
| Credit institutions | 430/8 | €2,500 | - | -€2,500 | |
| Trade debts | 44 | €32,749 | €2,015 | -€30,734 | -93.8% |
| Suppliers | 440/4 | €32,749 | €2,015 | -€30,734 | -93.8% |
| Taxes, remuneration and social security | 45 | €8,312 | €11,562 | +€3,250 | +39.1% |
| Taxes | 450/3 | €8,312 | €11,480 | +€3,168 | +38.1% |
| Remuneration and social security | 454/9 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,103 | €41,189 | +€1,086 | +2.7% |
| Other operating charges | 640/8 | €4,031 | €4,430 | +€399 | +9.9% |
| Gross operating margin | 9900 | €102,001 | €159,437 | +€57,435 | +56.3% |
| Operating profit (loss) | 9901 | €57,868 | €113,818 | +€55,950 | +96.7% |
| Financial income | 75/76B | €4,743 | €3,032 | -€1,710 | -36.1% |
| Recurring financial income | 75 | €4,743 | €3,032 | -€1,710 | -36.1% |
| Financial charges | 65/66B | €60,689 | €84,704 | +€24,015 | +39.6% |
| Recurring financial charges | 65 | €60,689 | €84,704 | +€24,015 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €1,921 | €32,147 | +€30,225 | +1573.3% |
| Income taxes | 67/77 | €1,393 | €9,600 | +€8,207 | +589.1% |
| Profit (loss) for the period | 9904 | €528 | €22,547 | +€22,019 | +4169.0% |
| Profit (loss) for the period to be appropriated | 9905 | €528 | €22,547 | +€22,019 | +4169.0% |
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.