UNICUS: 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.
UNICUS
Largest movements
- Stocks and contracts -€86,277
down €86,277 (-49.8%), from €173,408 to €87,131
- Receivables within one year -€71,000
down €71,000 (-30.2%), from €235,046 to €164,046
of which Trade receivables: -€74,841
- Cash -€33,708
down €33,708 (-42.9%), from €78,629 to €44,921
mainly Trade debts (-€265,999) and Contributions, distributions and other (-€50,000)
- Trade debts -€265,999
down €265,999 (-57.3%), from €463,819 to €197,820
- Profit (loss) carried forward +€83,544
up €83,544 (+92.5%), from -€90,327 to -€6,783
- Tax, wage and social debts +€65,305
up €65,305 (+77.6%), from €84,201 to €149,506
of which Taxes: +€43,785
- Investment grants -€50,000
no longer reported in 2025 (was €50,000)
- Debts after one year -€20,217
down €20,217 (-48.6%), from €41,560 to €21,343
- Gross operating margin +€205,847
up €205,847 (+204%), from €101,003 to €306,850
- Staff costs +€30,649
up €30,649 (+18.9%), from €162,503 to €193,152
- Depreciation -€3,943
down €3,943 (-13.6%), from €28,983 to €25,040
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 | €564,965 | €370,131 | -€194,834 | -34.5% |
| Fixed assets | 21/28 | €77,882 | €74,034 | -€3,848 | -4.9% |
| Tangible fixed assets | 22/27 | €72,034 | €69,064 | -€2,970 | -4.1% |
| Plant, machinery and equipment | 23 | €26,415 | €26,138 | -€277 | -1.0% |
| Furniture and vehicles | 24 | €45,619 | €42,926 | -€2,693 | -5.9% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €5,848 | €4,970 | -€879 | -15.0% |
| Current assets | 29/58 | €487,083 | €296,097 | -€190,986 | -39.2% |
| Stocks and contracts in progress | 3 | €173,408 | €87,131 | -€86,277 | -49.8% |
| Stocks | 30/36 | €173,408 | €87,131 | -€86,277 | -49.8% |
| Amounts receivable within one year | 40/41 | €235,046 | €164,046 | -€71,000 | -30.2% |
| Trade receivables | 40 | €235,046 | €160,205 | -€74,841 | -31.8% |
| Other amounts receivable | 41 | - | €3,841 | +€3,841 | |
| Cash at bank and in hand | 54/58 | €78,629 | €44,921 | -€33,708 | -42.9% |
| Total equity and liabilities | 10/49 | €564,965 | €370,131 | -€194,834 | -34.5% |
| Equity | 10/15 | -€32,081 | €1,463 | +€33,544 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,046 | €2,046 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,046 | €2,046 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,046 | €2,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,327 | -€6,783 | +€83,544 | +92.5% |
| Investment grants | 15 | €50,000 | - | -€50,000 | |
| Amounts payable | 17/49 | €597,046 | €368,668 | -€228,378 | -38.3% |
| Amounts payable after more than one year | 17 | €41,560 | €21,343 | -€20,217 | -48.6% |
| Financial debts | 170/4 | €41,560 | €21,343 | -€20,217 | -48.6% |
| Amounts payable within one year | 42/48 | €555,486 | €347,325 | -€208,161 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €6,472 | - | -€6,472 | |
| Trade debts | 44 | €463,819 | €197,820 | -€265,999 | -57.3% |
| Suppliers | 440/4 | €463,819 | €197,820 | -€265,999 | -57.3% |
| Taxes, remuneration and social security | 45 | €84,201 | €149,506 | +€65,305 | +77.6% |
| Taxes | 450/3 | €53,232 | €97,017 | +€43,785 | +82.3% |
| Remuneration and social security | 454/9 | €30,969 | €52,488 | +€21,519 | +69.5% |
| Other amounts payable | 47/48 | €994 | - | -€994 | |
| Remuneration, social security and pensions | 62 | €162,503 | €193,152 | +€30,649 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,983 | €25,040 | -€3,943 | -13.6% |
| Other operating charges | 640/8 | €2,361 | €2,503 | +€142 | +6.0% |
| Gross operating margin | 9900 | €101,003 | €306,850 | +€205,847 | +204% |
| Operating profit (loss) | 9901 | -€92,844 | €86,155 | +€178,999 | |
| Financial income | 75/76B | €50 | €118 | +€68 | +137% |
| Recurring financial income | 75 | €50 | €118 | +€68 | +137% |
| Financial charges | 65/66B | €1,626 | €2,730 | +€1,104 | +67.9% |
| Recurring financial charges | 65 | €1,626 | €2,730 | +€1,104 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | -€94,420 | €83,543 | +€177,963 | |
| Profit (loss) for the period | 9904 | -€94,420 | €83,543 | +€177,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,420 | €83,543 | +€177,963 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.