UNICELL: 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.
UNICELL
Largest movements
- Cash -€39,767
down €39,767 (-39.3%), from €101,159 to €61,393
mainly Current portion of long-term debt (-€36,834) and Contributions, distributions and other (-€36,512)
- Stocks and contracts -€14,791
down €14,791 (-11.6%), from €127,363 to €112,572
- Current portion of long-term debt -€36,834
down €36,834 (-65.0%), from €56,645 to €19,811
- Debts after one year -€19,811
no longer reported in 2025 (was €19,811)
- Financial income -€61,374
down €61,374 (-98.8%), from €62,114 to €741
of which Non-recurring financial income: -€61,678
- Financial charges -€28,322
down €28,322 (-65.4%), from €43,288 to €14,966
of which Financial charges: -€28,271
- Other operating charges -€27,295
down €27,295 (-64.0%), from €42,671 to €15,376
- Gross operating margin -€27,154
down €27,154 (-9.4%), from €289,135 to €261,981
- Staff costs +€18,868
up €18,868 (+13.4%), from €140,464 to €159,332
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 | €832,725 | €775,792 | -€56,932 | -6.8% |
| Fixed assets | 21/28 | €498,247 | €493,174 | -€5,073 | -1.0% |
| Intangible fixed assets | 21 | €198,405 | €198,405 | = | 0.0% |
| Tangible fixed assets | 22/27 | €299,842 | €294,769 | -€5,073 | -1.7% |
| Land and buildings | 22 | €262,251 | €255,979 | -€6,272 | -2.4% |
| Plant, machinery and equipment | 23 | €32,129 | €27,222 | -€4,907 | -15.3% |
| Furniture and vehicles | 24 | €5,462 | €11,568 | +€6,106 | +112% |
| Current assets | 29/58 | €334,477 | €282,619 | -€51,859 | -15.5% |
| Stocks and contracts in progress | 3 | €127,363 | €112,572 | -€14,791 | -11.6% |
| Stocks | 30/36 | €127,363 | €112,572 | -€14,791 | -11.6% |
| Amounts receivable within one year | 40/41 | €104,727 | €107,247 | +€2,521 | +2.4% |
| Trade receivables | 40 | €101,747 | €97,579 | -€4,168 | -4.1% |
| Other amounts receivable | 41 | €2,980 | €9,669 | +€6,689 | +224% |
| Cash at bank and in hand | 54/58 | €101,159 | €61,393 | -€39,767 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,406 | +€178 | +14.5% |
| Total equity and liabilities | 10/49 | €832,725 | €775,792 | -€56,932 | -6.8% |
| Equity | 10/15 | €374,538 | €375,565 | +€1,027 | +0.3% |
| Contributions | 10/11 | €93,600 | €93,600 | = | 0.0% |
| Revaluation surpluses | 12 | €84,000 | €84,000 | = | 0.0% |
| Reserves | 13 | €196,938 | €197,965 | +€1,027 | +0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €195,078 | €196,105 | +€1,027 | +0.5% |
| Amounts payable | 17/49 | €458,186 | €400,227 | -€57,959 | -12.6% |
| Amounts payable after more than one year | 17 | €19,811 | - | -€19,811 | |
| Financial debts | 170/4 | €19,811 | - | -€19,811 | |
| Amounts payable within one year | 42/48 | €437,194 | €400,227 | -€36,967 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €56,645 | €19,811 | -€36,834 | -65.0% |
| Financial debts | 43 | €169,208 | €169,274 | +€65 | 0.0% |
| Credit institutions | 430/8 | €169,208 | €169,274 | +€65 | 0.0% |
| Trade debts | 44 | €155,274 | €157,234 | +€1,961 | +1.3% |
| Suppliers | 440/4 | €155,274 | €157,234 | +€1,961 | +1.3% |
| Taxes, remuneration and social security | 45 | €52,599 | €53,843 | +€1,244 | +2.4% |
| Taxes | 450/3 | €33,413 | €29,972 | -€3,442 | -10.3% |
| Remuneration and social security | 454/9 | €19,185 | €23,871 | +€4,686 | +24.4% |
| Other amounts payable | 47/48 | €3,469 | €66 | -€3,403 | -98.1% |
| Accrued charges and deferred income | 492/3 | €1,181 | - | -€1,181 | |
| Remuneration, social security and pensions | 62 | €140,464 | €159,332 | +€18,868 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,227 | €11,848 | -€2,378 | -16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,982 | - | -€3,982 | |
| Other operating charges | 640/8 | €42,671 | €15,376 | -€27,295 | -64.0% |
| Gross operating margin | 9900 | €289,135 | €261,981 | -€27,154 | -9.4% |
| Operating profit (loss) | 9901 | €87,791 | €75,425 | -€12,366 | -14.1% |
| Financial income | 75/76B | €62,114 | €741 | -€61,374 | -98.8% |
| Recurring financial income | 75 | €436 | €741 | +€305 | +69.9% |
| Non-recurring financial income | 76B | €61,678 | - | -€61,678 | |
| Financial charges | 65/66B | €43,288 | €14,966 | -€28,322 | -65.4% |
| Recurring financial charges | 65 | €43,237 | €14,966 | -€28,271 | -65.4% |
| Non-recurring financial charges | 66B | €52 | - | -€52 | |
| Profit (loss) for the period before taxes | 9903 | €106,618 | €61,200 | -€45,418 | -42.6% |
| Income taxes | 67/77 | €36,941 | €23,661 | -€13,279 | -35.9% |
| Profit (loss) for the period | 9904 | €69,677 | €37,538 | -€32,139 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,677 | €37,538 | -€32,139 | -46.1% |
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 26 October 2026 via checked.be.