UNICONSTRUCT: 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.
What changed
UNICONSTRUCT
NACE 46.130, Agents in the wholesale of timber and building materials
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€271,923
2024 · €588,781-€316,858
Equity
€7.7m
2024 · €7.4m+€271,923
Cash
€1.7m
2024 · €1.4m+€329,733
Balance sheet total
€11.1m
2024 · €10.7m+€363,358
Largest movements
Assets
- Receivables within one year -€974,114
down €974,114 (-11.3%), from €8.6m to €7.7m
of which Trade receivables: -€1.1m
- Current investments +€929,499
new in 2025: €929,499
- Cash +€329,733
up €329,733 (+23.4%), from €1.4m to €1.7m
mainly Receivables within one year (+€974,114) and Net result for the year (+€271,923)
- Stocks and contracts +€124,825
up €124,825 (+25.2%), from €496,030 to €620,855
Equity and liabilities
- Reserves +€271,923
up €271,923 (+3.7%), from €7.4m to €7.7m
of which Non-distributable reserves: +€929,499
Income statement
- Turnover -€4.0m
down €4.0m (-10.8%), from €37.3m to €33.3m
- Goods and materials -€3.6m
down €3.6m (-10.5%), from €34.6m to €31.0m
of which Purchases: -€3.6m
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
€588,781
Turnover
-€4.0m
Other operating income
+€39,203
Goods and materials
+€3.6m
Services and other goods
+€89,936
Staff costs
-€88,528
Depreciation
-€721
Other operating charges
+€296
Other operating items
-€757
Financial income
-€73,922
Financial charges
+€398
Taxes
+€96,139
Result 2025
€271,923
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.
From operations
+€1.3m
Investment
-€936,975
Financing
€0
Cash 2024
€1.4m
From operations (derived)
+€1.3m
Net result for the year
+€271,923
Depreciation
+€52,150
Stocks and contracts
-€124,825
Receivables within one year
+€974,114
Deferred charges and accrued income
+€1,910
Trade debts
+€69,158
Tax, wage and social debts
+€63,653
Accrued charges and deferred income
-€41,375
Investment (derived)
-€936,975
Investment in fixed assets (net)
-€7,476
Current investments
-€929,499
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,710,891 | €11,074,249 | +€363,358 | +3.4% |
| Fixed assets | 21/28 | €137,467 | €92,793 | -€44,674 | -32.5% |
| Intangible fixed assets | 21 | €2,822 | €1,982 | -€840 | -29.8% |
| Tangible fixed assets | 22/27 | €134,645 | €90,811 | -€43,834 | -32.6% |
| Plant, machinery and equipment | 23 | €130,356 | €81,039 | -€49,317 | -37.8% |
| Furniture and vehicles | 24 | €4,289 | €9,772 | +€5,483 | +127.8% |
| Current assets | 29/58 | €10,573,424 | €10,981,456 | +€408,032 | +3.9% |
| Stocks and contracts in progress | 3 | €496,030 | €620,855 | +€124,825 | +25.2% |
| Stocks | 30/36 | €496,030 | €620,855 | +€124,825 | +25.2% |
| Goods purchased for resale | 34 | €496,030 | €620,855 | +€124,825 | +25.2% |
| Amounts receivable within one year | 40/41 | €8,642,295 | €7,668,181 | -€974,114 | -11.3% |
| Trade receivables | 40 | €8,635,473 | €7,498,617 | -€1.1m | -13.2% |
| Other amounts receivable | 41 | €6,822 | €169,564 | +€162,742 | +2385.6% |
| Current investments | 50/53 | - | €929,499 | +€929,499 | |
| Own shares | 50 | - | €929,499 | +€929,499 | |
| Cash at bank and in hand | 54/58 | €1,409,081 | €1,738,813 | +€329,733 | +23.4% |
| Deferred charges and accrued income | 490/1 | €26,018 | €24,109 | -€1,910 | -7.3% |
| Total equity and liabilities | 10/49 | €10,710,891 | €11,074,249 | +€363,358 | +3.4% |
| Equity | 10/15 | €7,435,989 | €7,707,913 | +€271,923 | +3.7% |
| Contributions | 10/11 | €44,401 | €44,401 | = | 0.0% |
| Reserves | 13 | €7,391,589 | €7,663,512 | +€271,923 | +3.7% |
| Non-distributable reserves | 130/1 | - | €929,499 | +€929,499 | |
| Own shares acquired | 1312 | - | €929,499 | +€929,499 | |
| Distributable reserves | 133 | €7,391,589 | €6,734,013 | -€657,575 | -8.9% |
| Amounts payable | 17/49 | €3,274,902 | €3,366,337 | +€91,435 | +2.8% |
| Amounts payable within one year | 42/48 | €3,233,527 | €3,366,337 | +€132,810 | +4.1% |
| Trade debts | 44 | €2,969,690 | €3,038,847 | +€69,158 | +2.3% |
| Suppliers | 440/4 | €2,969,690 | €3,038,847 | +€69,158 | +2.3% |
| Taxes, remuneration and social security | 45 | €262,807 | €326,460 | +€63,653 | +24.2% |
| Taxes | 450/3 | €82,359 | €171,570 | +€89,211 | +108.3% |
| Remuneration and social security | 454/9 | €180,448 | €154,890 | -€25,558 | -14.2% |
| Other amounts payable | 47/48 | €1,030 | €1,030 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €41,375 | - | -€41,375 | |
| Operating income | 70/76A | €37,649,816 | €33,672,693 | -€4.0m | -10.6% |
| Turnover | 70 | €37,270,023 | €33,254,455 | -€4.0m | -10.8% |
| Other operating income | 74 | €378,484 | €417,687 | +€39,203 | +10.4% |
| Non-recurring operating income | 76A | €1,309 | €552 | -€757 | -57.8% |
| Operating charges | 60/66A | €37,366,231 | €33,728,582 | -€3.6m | -9.7% |
| Goods for resale, raw materials and consumables | 60 | €34,596,005 | €30,959,339 | -€3.6m | -10.5% |
| Purchases | 600/8 | €34,676,412 | €31,084,164 | -€3.6m | -10.4% |
| Change in stocks: decrease (increase) | 609 | -€80,407 | -€124,825 | -€44,418 | -55.2% |
| Services and other goods | 61 | €2,013,204 | €1,923,268 | -€89,936 | -4.5% |
| Remuneration, social security and pensions | 62 | €703,614 | €792,142 | +€88,528 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,429 | €52,150 | +€721 | +1.4% |
| Other operating charges | 640/8 | €1,978 | €1,682 | -€296 | -15.0% |
| Operating profit (loss) | 9901 | €283,584 | -€55,888 | -€339,472 | |
| Financial income | 75/76B | €508,922 | €435,000 | -€73,922 | -14.5% |
| Recurring financial income | 75 | €508,922 | €435,000 | -€73,922 | -14.5% |
| Income from current assets | 751 | €1,022 | €4,242 | +€3,220 | +315.0% |
| Other financial income | 752/9 | €507,900 | €430,758 | -€77,142 | -15.2% |
| Financial charges | 65/66B | €2,560 | €2,162 | -€398 | -15.6% |
| Recurring financial charges | 65 | €2,560 | €2,162 | -€398 | -15.6% |
| Debt charges | 650 | €1,305 | €1,059 | -€246 | -18.9% |
| Other financial charges | 652/9 | €1,256 | €1,103 | -€152 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €789,946 | €376,950 | -€412,996 | -52.3% |
| Income taxes | 67/77 | €201,165 | €105,026 | -€96,139 | -47.8% |
| Taxes | 670/3 | €201,165 | €105,026 | -€96,139 | -47.8% |
| Profit (loss) for the period | 9904 | €588,781 | €271,923 | -€316,858 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €588,781 | €271,923 | -€316,858 | -53.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.