UNICUM: 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.
UNICUM
Largest movements
- Stocks and contracts +€76,451
up €76,451 (+26.3%), from €290,438 to €366,889
- Cash -€70,658
down €70,658 (-44.8%), from €157,565 to €86,907
mainly Stocks and contracts (-€76,451) and Trade debts (-€64,575)
- Tangible fixed assets -€17,907
down €17,907 (-16.1%), from €110,950 to €93,043
of which Plant, machinery and equipment: -€9,001
- Receivables within one year -€15,103
down €15,103 (-67.3%), from €22,451 to €7,347
of which Other amounts receivable: -€13,727
- Deferred charges and accrued income +€9,560
up €9,560 (+138%), from €6,937 to €16,497
- Trade debts -€64,575
down €64,575 (-41.5%), from €155,670 to €91,095
- Other debts +€57,026
up €57,026 (+5,141%), from €1,109 to €58,135
- Debts after one year -€49,132
down €49,132 (-17.4%), from €282,312 to €233,180
- Tax, wage and social debts +€35,106
up €35,106 (+133%), from €26,439 to €61,545
of which Taxes: +€24,357
- Staff costs +€33,645
up €33,645 (+40.6%), from €82,852 to €116,497
- Gross operating margin +€23,726
up €23,726 (+17.4%), from €136,501 to €160,227
- Taxes -€6,860
down €6,860 (-100%), from €6,860 to €0
- Financial charges -€3,327
down €3,327 (-15.1%), from €21,971 to €18,644
- Other operating charges -€1,622
down €1,622 (-36.9%), from €4,402 to €2,780
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 | €588,365 | €570,708 | -€17,656 | -3.0% |
| Fixed assets | 21/28 | €110,975 | €93,068 | -€17,907 | -16.1% |
| Tangible fixed assets | 22/27 | €110,950 | €93,043 | -€17,907 | -16.1% |
| Plant, machinery and equipment | 23 | €44,671 | €35,670 | -€9,001 | -20.1% |
| Furniture and vehicles | 24 | €3,667 | €2,801 | -€866 | -23.6% |
| Other tangible fixed assets | 26 | €62,612 | €54,572 | -€8,040 | -12.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €477,390 | €477,640 | +€250 | +0.1% |
| Stocks and contracts in progress | 3 | €290,438 | €366,889 | +€76,451 | +26.3% |
| Stocks | 30/36 | €290,438 | €366,889 | +€76,451 | +26.3% |
| Amounts receivable within one year | 40/41 | €22,451 | €7,347 | -€15,103 | -67.3% |
| Trade receivables | 40 | €7,757 | €6,381 | -€1,376 | -17.7% |
| Other amounts receivable | 41 | €14,693 | €966 | -€13,727 | -93.4% |
| Cash at bank and in hand | 54/58 | €157,565 | €86,907 | -€70,658 | -44.8% |
| Deferred charges and accrued income | 490/1 | €6,937 | €16,497 | +€9,560 | +138% |
| Total equity and liabilities | 10/49 | €588,365 | €570,708 | -€17,656 | -3.0% |
| Equity | 10/15 | €17,601 | €17,620 | +€19 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,399 | -€2,380 | +€19 | +0.8% |
| Amounts payable | 17/49 | €570,763 | €553,088 | -€17,675 | -3.1% |
| Amounts payable after more than one year | 17 | €282,312 | €233,180 | -€49,132 | -17.4% |
| Financial debts | 170/4 | €282,312 | €233,180 | -€49,132 | -17.4% |
| Amounts payable within one year | 42/48 | €288,451 | €319,908 | +€31,457 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €45,233 | €49,132 | +€3,900 | +8.6% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €155,670 | €91,095 | -€64,575 | -41.5% |
| Suppliers | 440/4 | €155,670 | €91,095 | -€64,575 | -41.5% |
| Taxes, remuneration and social security | 45 | €26,439 | €61,545 | +€35,106 | +133% |
| Taxes | 450/3 | €8,003 | €32,360 | +€24,357 | +304% |
| Remuneration and social security | 454/9 | €18,436 | €29,185 | +€10,749 | +58.3% |
| Other amounts payable | 47/48 | €1,109 | €58,135 | +€57,026 | +5,141% |
| Remuneration, social security and pensions | 62 | €82,852 | €116,497 | +€33,645 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,962 | €22,323 | -€639 | -2.8% |
| Other operating charges | 640/8 | €4,402 | €2,780 | -€1,622 | -36.9% |
| Gross operating margin | 9900 | €136,501 | €160,227 | +€23,726 | +17.4% |
| Operating profit (loss) | 9901 | €26,284 | €18,626 | -€7,658 | -29.1% |
| Financial income | 75/76B | €148 | €37 | -€111 | -75.3% |
| Recurring financial income | 75 | €148 | €37 | -€111 | -75.3% |
| Financial charges | 65/66B | €21,971 | €18,644 | -€3,327 | -15.1% |
| Recurring financial charges | 65 | €21,971 | €18,644 | -€3,327 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €4,461 | €19 | -€4,442 | -99.6% |
| Income taxes | 67/77 | €6,860 | €0 | -€6,860 | -100% |
| Profit (loss) for the period | 9904 | -€2,399 | €19 | +€2,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,399 | €19 | +€2,418 |
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.