UNICO CONCEPT: 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.
UNICO CONCEPT
Largest movements
- Receivables within one year +€14,146
up €14,146 (+391%), from €3,618 to €17,764
of which Other amounts receivable: +€12,184
- Stocks and contracts -€7,648
down €7,648 (-54.6%), from €14,002 to €6,354
- Tangible fixed assets -€3,311
down €3,311 (-36.0%), from €9,190 to €5,879
of which Furniture and vehicles: -€3,073
- Cash -€2,515
down €2,515 (-34.6%), from €7,268 to €4,753
mainly Receivables within one year (-€14,146) and Debts after one year (-€1,650)
- Profit (loss) carried forward +€4,565
up €4,565 (+22.2%), from €20,567 to €25,132
- Debts after one year -€1,650
down €1,650 (-31.2%), from €5,285 to €3,635
- Tax, wage and social debts -€1,169
down €1,169 (-28.7%), from €4,073 to €2,905
- Trade debts -€918
down €918 (-34.9%), from €2,633 to €1,716
- Gross operating margin -€1,904
down €1,904 (-14.8%), from €12,898 to €10,994
- Financial charges -€510
down €510 (-25.6%), from €1,993 to €1,482
- Financial income +€494
up €494 (+6,904%), from €7 to €501
- Depreciation +€456
up €456 (+16.0%), from €2,855 to €3,311
- Taxes -€389
down €389 (-19.6%), from €1,985 to €1,595
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,304 | €35,150 | +€846 | +2.5% |
| Fixed assets | 21/28 | €9,190 | €5,879 | -€3,311 | -36.0% |
| Tangible fixed assets | 22/27 | €9,190 | €5,879 | -€3,311 | -36.0% |
| Plant, machinery and equipment | 23 | €1,066 | €829 | -€237 | -22.3% |
| Furniture and vehicles | 24 | €8,124 | €5,050 | -€3,073 | -37.8% |
| Current assets | 29/58 | €25,114 | €29,270 | +€4,156 | +16.6% |
| Stocks and contracts in progress | 3 | €14,002 | €6,354 | -€7,648 | -54.6% |
| Stocks | 30/36 | €14,002 | €6,354 | -€7,648 | -54.6% |
| Amounts receivable within one year | 40/41 | €3,618 | €17,764 | +€14,146 | +391% |
| Trade receivables | 40 | €268 | €2,231 | +€1,962 | +732% |
| Other amounts receivable | 41 | €3,350 | €15,534 | +€12,184 | +364% |
| Cash at bank and in hand | 54/58 | €7,268 | €4,753 | -€2,515 | -34.6% |
| Deferred charges and accrued income | 490/1 | €225 | €399 | +€173 | +76.8% |
| Total equity and liabilities | 10/49 | €34,304 | €35,150 | +€846 | +2.5% |
| Equity | 10/15 | €20,667 | €25,232 | +€4,565 | +22.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,567 | €25,132 | +€4,565 | +22.2% |
| Amounts payable | 17/49 | €13,637 | €9,917 | -€3,719 | -27.3% |
| Amounts payable after more than one year | 17 | €5,285 | €3,635 | -€1,650 | -31.2% |
| Financial debts | 170/4 | €5,285 | €3,635 | -€1,650 | -31.2% |
| Amounts payable within one year | 42/48 | €8,339 | €6,270 | -€2,069 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €1,632 | €1,650 | +€17 | +1.1% |
| Trade debts | 44 | €2,633 | €1,716 | -€918 | -34.9% |
| Suppliers | 440/4 | €2,633 | €1,716 | -€918 | -34.9% |
| Taxes, remuneration and social security | 45 | €4,073 | €2,905 | -€1,169 | -28.7% |
| Taxes | 450/3 | €4,073 | €2,905 | -€1,169 | -28.7% |
| Accrued charges and deferred income | 492/3 | €13 | €12 | -€1 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,855 | €3,311 | +€456 | +16.0% |
| Other operating charges | 640/8 | €621 | €540 | -€80 | -12.9% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €12,898 | €10,994 | -€1,904 | -14.8% |
| Operating profit (loss) | 9901 | €9,422 | €7,142 | -€2,280 | -24.2% |
| Financial income | 75/76B | €7 | €501 | +€494 | +6,904% |
| Recurring financial income | 75 | €7 | €501 | +€494 | +6,904% |
| Financial charges | 65/66B | €1,993 | €1,482 | -€510 | -25.6% |
| Recurring financial charges | 65 | €1,993 | €1,482 | -€510 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €7,437 | €6,160 | -€1,276 | -17.2% |
| Income taxes | 67/77 | €1,985 | €1,595 | -€389 | -19.6% |
| Profit (loss) for the period | 9904 | €5,452 | €4,565 | -€887 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,452 | €4,565 | -€887 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.