Unifast: 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.
Unifast
Largest movements
- Receivables within one year -€25,151
down €25,151 (-55.0%), from €45,732 to €20,580
of which Trade receivables: -€19,030
- Tangible fixed assets +€12,599
up €12,599 (+485%), from €2,598 to €15,196
- Cash +€3,047
up €3,047 (+92.3%), from €3,302 to €6,349
mainly Receivables within one year (+€25,151) and Net result for the year (+€12,221)
- Deferred charges and accrued income -€800
no longer reported in 2025 (was €800)
- Other debts -€13,781
down €13,781 (-65.6%), from €21,000 to €7,219
- Reserves +€6,221
up €6,221 (+45.1%), from €13,793 to €20,014
- Tax, wage and social debts -€3,036
down €3,036 (-24.0%), from €12,640 to €9,604
- Gross operating margin -€10,115
down €10,115 (-28.0%), from €36,091 to €25,976
- Depreciation +€6,689
up €6,689 (+371%), from €1,802 to €8,491
- Taxes -€1,838
down €1,838 (-27.4%), from €6,718 to €4,880
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 | €52,431 | €42,125 | -€10,306 | -19.7% |
| Fixed assets | 21/28 | €2,598 | €15,196 | +€12,599 | +485% |
| Tangible fixed assets | 22/27 | €2,598 | €15,196 | +€12,599 | +485% |
| Furniture and vehicles | 24 | €2,598 | €15,196 | +€12,599 | +485% |
| Current assets | 29/58 | €49,834 | €26,929 | -€22,905 | -46.0% |
| Amounts receivable within one year | 40/41 | €45,732 | €20,580 | -€25,151 | -55.0% |
| Trade receivables | 40 | €31,004 | €11,974 | -€19,030 | -61.4% |
| Other amounts receivable | 41 | €14,728 | €8,606 | -€6,122 | -41.6% |
| Cash at bank and in hand | 54/58 | €3,302 | €6,349 | +€3,047 | +92.3% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €52,431 | €42,125 | -€10,306 | -19.7% |
| Equity | 10/15 | €15,793 | €22,014 | +€6,221 | +39.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,793 | €20,014 | +€6,221 | +45.1% |
| Distributable reserves | 133 | €13,793 | €20,014 | +€6,221 | +45.1% |
| Amounts payable | 17/49 | €36,638 | €20,111 | -€16,527 | -45.1% |
| Amounts payable within one year | 42/48 | €36,638 | €19,911 | -€16,727 | -45.7% |
| Trade debts | 44 | €2,998 | €3,089 | +€91 | +3.0% |
| Suppliers | 440/4 | €2,998 | €3,089 | +€91 | +3.0% |
| Taxes, remuneration and social security | 45 | €12,640 | €9,604 | -€3,036 | -24.0% |
| Taxes | 450/3 | €12,640 | €9,604 | -€3,036 | -24.0% |
| Other amounts payable | 47/48 | €21,000 | €7,219 | -€13,781 | -65.6% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €8,491 | +€6,689 | +371% |
| Other operating charges | 640/8 | €423 | €423 | +€1 | +0.2% |
| Gross operating margin | 9900 | €36,091 | €25,976 | -€10,115 | -28.0% |
| Operating profit (loss) | 9901 | €33,866 | €17,062 | -€16,804 | -49.6% |
| Financial income | 75/76B | €44 | €177 | +€132 | +299% |
| Recurring financial income | 75 | €44 | €177 | +€132 | +299% |
| Financial charges | 65/66B | €160 | €139 | -€21 | -13.2% |
| Recurring financial charges | 65 | €160 | €139 | -€21 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €33,751 | €17,100 | -€16,650 | -49.3% |
| Income taxes | 67/77 | €6,718 | €4,880 | -€1,838 | -27.4% |
| Profit (loss) for the period | 9904 | €27,033 | €12,221 | -€14,812 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,033 | €12,221 | -€14,812 | -54.8% |
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 16 October 2026 via checked.be.