UNICO HORECA: 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 HORECA
Largest movements
- Stocks and contracts -€7,943
down €7,943 (-60.4%), from €13,145 to €5,202
- Intangible fixed assets -€5,593
down €5,593 (-51.4%), from €10,884 to €5,291
- Receivables within one year -€1,687
down €1,687 (-34.3%), from €4,923 to €3,236
of which Trade receivables: -€1,092
- Cash +€942
up €942 (+265%), from €356 to €1,298
mainly Stocks and contracts (+€7,943) and Depreciation (+€5,593)
- Deferred charges and accrued income -€738
down €738 (-72.2%), from €1,023 to €285
- Profit (loss) carried forward -€7,404
down €7,404 (-13.2%), from -€56,252 to -€63,656
- Trade debts -€6,994
down €6,994 (-54.3%), from €12,880 to €5,886
- Debts after one year -€3,819
no longer reported in 2025 (was €3,819)
- Other debts +€2,127
up €2,127 (+3.5%), from €60,513 to €62,640
- Tax, wage and social debts +€1,061
up €1,061 (+422%), from €251 to €1,312
- Gross operating margin -€8,332
down €8,332, from €6,285 to -€2,047
- Financial income +€1,771
up €1,771 (+1,078%), from €164 to €1,935
of which Non-recurring financial income: +€1,935
- Depreciation -€436
down €436 (-7.2%), from €6,029 to €5,593
- Financial charges +€116
up €116 (+16.1%), from €723 to €840
of which Financial charges: +€286
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 | €30,331 | €15,313 | -€15,018 | -49.5% |
| Fixed assets | 21/28 | €10,884 | €5,291 | -€5,593 | -51.4% |
| Intangible fixed assets | 21 | €10,884 | €5,291 | -€5,593 | -51.4% |
| Current assets | 29/58 | €19,446 | €10,021 | -€9,425 | -48.5% |
| Stocks and contracts in progress | 3 | €13,145 | €5,202 | -€7,943 | -60.4% |
| Stocks | 30/36 | €13,145 | €5,202 | -€7,943 | -60.4% |
| Amounts receivable within one year | 40/41 | €4,923 | €3,236 | -€1,687 | -34.3% |
| Trade receivables | 40 | €4,328 | €3,236 | -€1,092 | -25.2% |
| Other amounts receivable | 41 | €595 | - | -€595 | |
| Cash at bank and in hand | 54/58 | €356 | €1,298 | +€942 | +265% |
| Deferred charges and accrued income | 490/1 | €1,023 | €285 | -€738 | -72.2% |
| Total equity and liabilities | 10/49 | €30,331 | €15,313 | -€15,018 | -49.5% |
| Equity | 10/15 | -€51,252 | -€58,656 | -€7,404 | -14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,252 | -€63,656 | -€7,404 | -13.2% |
| Amounts payable | 17/49 | €81,582 | €73,968 | -€7,614 | -9.3% |
| Amounts payable after more than one year | 17 | €3,819 | - | -€3,819 | |
| Financial debts | 170/4 | €3,819 | - | -€3,819 | |
| Amounts payable within one year | 42/48 | €77,731 | €73,968 | -€3,762 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €4,087 | €4,130 | +€44 | +1.1% |
| Trade debts | 44 | €12,880 | €5,886 | -€6,994 | -54.3% |
| Suppliers | 440/4 | €12,880 | €5,886 | -€6,994 | -54.3% |
| Taxes, remuneration and social security | 45 | €251 | €1,312 | +€1,061 | +422% |
| Taxes | 450/3 | €251 | €1,312 | +€1,061 | +422% |
| Other amounts payable | 47/48 | €60,513 | €62,640 | +€2,127 | +3.5% |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,029 | €5,593 | -€436 | -7.2% |
| Other operating charges | 640/8 | €735 | €718 | -€17 | -2.3% |
| Gross operating margin | 9900 | €6,285 | -€2,047 | -€8,332 | |
| Operating profit (loss) | 9901 | -€479 | -€8,358 | -€7,879 | -1,645% |
| Financial income | 75/76B | €164 | €1,935 | +€1,771 | +1,078% |
| Recurring financial income | 75 | €164 | €1,935 | +€1,771 | +1,078% |
| Non-recurring financial income | 76B | - | €1,935 | +€1,935 | |
| Financial charges | 65/66B | €723 | €840 | +€116 | +16.1% |
| Recurring financial charges | 65 | €489 | €775 | +€286 | +58.5% |
| Non-recurring financial charges | 66B | €234 | €64 | -€170 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,038 | -€7,263 | -€6,225 | -600% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€1,166 | -€7,404 | -€6,238 | -535% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,166 | -€7,404 | -€6,238 | -535% |
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 31 October 2026 via checked.be.