UNIDIA: 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.
UNIDIA
Largest movements
- Intangible fixed assets -€6,485
down €6,485 (-14.3%), from €45,398 to €38,913
- Profit (loss) carried forward -€8,905
down €8,905 (-41.6%), from €21,415 to €12,510
- Trade debts +€2,031
new in 2025: €2,031
- Gross operating margin -€7,188
down €7,188, from €4,768 to -€2,420
- Write-downs -€1,971
no longer reported in 2025 (was €1,971)
- Financial charges -€202
no longer reported in 2025 (was €202)
- Other operating charges -€150
no longer reported in 2025 (was €150)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,442 | €60,956 | -€6,485 | -9.6% |
| Fixed assets | 21/28 | €45,398 | €38,913 | -€6,485 | -14.3% |
| Intangible fixed assets | 21 | €45,398 | €38,913 | -€6,485 | -14.3% |
| Current assets | 29/58 | €22,044 | €22,044 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,044 | €22,044 | = | 0.0% |
| Trade receivables | 40 | €22,044 | - | -€22,044 | |
| Other amounts receivable | 41 | - | €22,044 | +€22,044 | |
| Total equity and liabilities | 10/49 | €67,442 | €60,956 | -€6,485 | -9.6% |
| Equity | 10/15 | €67,442 | €58,536 | -€8,905 | -13.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €27,435 | €27,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €6,826 | €6,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,415 | €12,510 | -€8,905 | -41.6% |
| Amounts payable | 17/49 | - | €2,420 | +€2,420 | |
| Amounts payable within one year | 42/48 | - | €2,420 | +€2,420 | |
| Trade debts | 44 | - | €2,031 | +€2,031 | |
| Suppliers | 440/4 | - | €2,031 | +€2,031 | |
| Other amounts payable | 47/48 | - | €389 | +€389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,485 | €6,485 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,971 | - | -€1,971 | |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Gross operating margin | 9900 | €4,768 | -€2,420 | -€7,188 | |
| Operating profit (loss) | 9901 | -€3,839 | -€8,905 | -€5,067 | -132.0% |
| Financial charges | 65/66B | €202 | - | -€202 | |
| Recurring financial charges | 65 | €202 | - | -€202 | |
| Profit (loss) for the period before taxes | 9903 | -€4,041 | -€8,905 | -€4,865 | -120.4% |
| Profit (loss) for the period | 9904 | -€4,041 | -€8,905 | -€4,865 | -120.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,041 | -€8,905 | -€4,865 | -120.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.