UNICOP: 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.
What changed
UNICOP
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€386,756
2024 · €19,869+€366,886
Equity
€699,827
2024 · €313,071+€386,756
Cash
€7,369
2024 · €14,634-€7,265
Balance sheet total
€2.2m
2024 · €2.0m+€258,712
Largest movements
Assets
- Receivables within one year +€482,533
up €482,533 (+136%), from €355,478 to €838,011
of which Other amounts receivable: +€480,000
- Tangible fixed assets -€216,497
down €216,497 (-13.5%), from €1.6m to €1.4m
of which Land and buildings: -€200,983
Equity and liabilities
- Reserves +€356,074
up €356,074 (+259%), from €137,596 to €493,670
of which Tax-exempt reserves: +€356,074
- Debts after one year -€211,287
down €211,287 (-18.6%), from €1.1m to €922,026
of which Financial debts: -€207,667
- Provisions +€118,691
up €118,691 (+262%), from €45,245 to €163,937
- Profit (loss) carried forward +€30,682
up €30,682 (+18.5%), from €165,475 to €196,157
Income statement
- Gross operating margin +€489,669
up €489,669 (+216%), from €226,932 to €716,601
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
€19,869
Gross operating margin
+€489,669
Staff costs
-€999
Depreciation
-€4,249
Other operating charges
+€2,085
Financial charges
+€2,283
Taxes
-€1,244
Deferred taxes and other
-€120,658
Result 2025
€386,756
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€121,002
Investment
+€102,746
Financing
-€231,013
Cash 2024
€14,634
From operations (derived)
+€121,002
Net result for the year
+€386,756
Depreciation
+€113,750
Receivables within one year
-€482,533
Deferred charges and accrued income
+€60
Provisions
+€118,691
Trade debts
-€16,296
Tax, wage and social debts
+€2,136
Accrued charges and deferred income
-€1,562
Investment (derived)
+€102,746
Investment in fixed assets (net)
+€102,746
Financing
-€231,013
Debts after one year
-€211,287
Current portion of long-term debt
-€19,727
Cash 2025
€7,369
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,986,087 | €2,244,799 | +€258,712 | +13.0% |
| Fixed assets | 21/28 | €1,603,639 | €1,387,142 | -€216,497 | -13.5% |
| Tangible fixed assets | 22/27 | €1,603,464 | €1,386,967 | -€216,497 | -13.5% |
| Land and buildings | 22 | €1,247,900 | €1,046,918 | -€200,983 | -16.1% |
| Furniture and vehicles | 24 | €1,583 | €1,520 | -€63 | -4.0% |
| Other tangible fixed assets | 26 | €353,980 | €313,910 | -€40,071 | -11.3% |
| Assets under construction and advance payments | 27 | - | €24,620 | +€24,620 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €382,449 | €857,657 | +€475,209 | +124% |
| Stocks and contracts in progress | 3 | €7,791 | €7,791 | = | 0.0% |
| Stocks | 30/36 | €7,791 | €7,791 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €355,478 | €838,011 | +€482,533 | +136% |
| Trade receivables | 40 | €237,508 | €240,041 | +€2,533 | +1.1% |
| Other amounts receivable | 41 | €117,970 | €597,970 | +€480,000 | +407% |
| Cash at bank and in hand | 54/58 | €14,634 | €7,369 | -€7,265 | -49.6% |
| Deferred charges and accrued income | 490/1 | €4,546 | €4,487 | -€60 | -1.3% |
| Total equity and liabilities | 10/49 | €1,986,087 | €2,244,799 | +€258,712 | +13.0% |
| Equity | 10/15 | €313,071 | €699,827 | +€386,756 | +124% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €137,596 | €493,670 | +€356,074 | +259% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €135,736 | €491,810 | +€356,074 | +262% |
| Profit (loss) carried forward | 14 | €165,475 | €196,157 | +€30,682 | +18.5% |
| Provisions and deferred taxes | 16 | €45,245 | €163,937 | +€118,691 | +262% |
| Deferred taxes | 168 | €45,245 | €163,937 | +€118,691 | +262% |
| Amounts payable | 17/49 | €1,627,771 | €1,381,036 | -€246,735 | -15.2% |
| Amounts payable after more than one year | 17 | €1,133,312 | €922,026 | -€211,287 | -18.6% |
| Financial debts | 170/4 | €1,124,967 | €917,301 | -€207,667 | -18.5% |
| Other amounts payable | 178/9 | €8,345 | €4,725 | -€3,620 | -43.4% |
| Amounts payable within one year | 42/48 | €485,667 | €451,780 | -€33,887 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €116,493 | €96,766 | -€19,727 | -16.9% |
| Trade debts | 44 | €342,390 | €326,094 | -€16,296 | -4.8% |
| Suppliers | 440/4 | €342,390 | €326,094 | -€16,296 | -4.8% |
| Taxes, remuneration and social security | 45 | €25,390 | €27,526 | +€2,136 | +8.4% |
| Taxes | 450/3 | €17,029 | €18,749 | +€1,720 | +10.1% |
| Remuneration and social security | 454/9 | €8,361 | €8,776 | +€416 | +5.0% |
| Other amounts payable | 47/48 | €1,395 | €1,395 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,792 | €7,230 | -€1,562 | -17.8% |
| Remuneration, social security and pensions | 62 | €39,175 | €40,174 | +€999 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,502 | €113,750 | +€4,249 | +3.9% |
| Other operating charges | 640/8 | €14,874 | €12,789 | -€2,085 | -14.0% |
| Gross operating margin | 9900 | €226,932 | €716,601 | +€489,669 | +216% |
| Operating profit (loss) | 9901 | €63,381 | €549,887 | +€486,506 | +768% |
| Financial charges | 65/66B | €35,408 | €33,126 | -€2,283 | -6.4% |
| Recurring financial charges | 65 | €35,408 | €33,126 | -€2,283 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €27,973 | €516,761 | +€488,789 | +1,747% |
| Transfer from deferred taxes | 780 | €1,967 | €1,967 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €120,658 | +€120,658 | |
| Income taxes | 67/77 | €10,070 | €11,315 | +€1,244 | +12.4% |
| Profit (loss) for the period | 9904 | €19,869 | €386,756 | +€366,886 | +1,846% |
| Transfer from tax-exempt reserves | 789 | €5,902 | €5,902 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €361,975 | +€361,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,771 | €30,682 | +€4,911 | +19.1% |
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 13 October 2026 via checked.be.