UNIFERT GROUP: what changed
What changed
UNIFERT GROUP
NACE 46.120, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€231,375
2024 · €139,452+€91,923
Equity
€5.5m
2024 · €5.3m+€231,375
Cash
€222,658
2024 · €379,891-€157,233
Balance sheet total
€5.6m
2024 · €5.3m+€248,842
Largest movements
Assets
- Receivables within one year +€445,051
up €445,051 (+148%), from €301,107 to €746,158
of which Trade receivables: +€455,230
- Cash -€157,233
down €157,233 (-41.4%), from €379,891 to €222,658
mainly Receivables within one year (-€445,051) and Tax, wage and social debts (-€11,341)
Equity and liabilities
- Profit (loss) carried forward +€231,375
up €231,375 (+4.7%), from €5.0m to €5.2m
Income statement
- Staff costs -€107,265
down €107,265 (-21.5%), from €499,939 to €392,674
- Turnover +€67,814
new in 2025: €67,814
- Financial income -€43,813
down €43,813 (-10.9%), from €400,823 to €357,010
- Gross operating margin +€19,666
up €19,666 (+4.9%), from €399,274 to €418,940
- Taxes -€9,675
down €9,675 (-15.2%), from €63,818 to €54,143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€139,452
Gross operating margin
+€19,666
Staff costs
+€107,265
Depreciation
+€3,840
Other operating charges
-€102
Other operating items
+€1,817
Financial income
-€43,813
Financial charges
-€6,425
Taxes
+€9,675
Result 2025
€231,375
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€151,508
Investment
-€5,725
Financing
€0
Cash 2024
€379,891
From operations (derived)
-€151,508
Net result for the year
+€231,375
Depreciation
+€41,312
Receivables within one year
-€445,051
Deferred charges and accrued income
+€3,389
Trade debts
+€28,808
Tax, wage and social debts
-€11,341
Investment (derived)
-€5,725
Investment in fixed assets (net)
-€5,725
Cash 2025
€222,658
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,346,064 | €5,594,906 | +€248,842 | +4.7% |
| Fixed assets | 21/28 | €4,630,537 | €4,594,950 | -€35,587 | -0.8% |
| Intangible fixed assets | 21 | €25,350 | €17,550 | -€7,800 | -30.8% |
| Tangible fixed assets | 22/27 | €116,934 | €83,422 | -€33,512 | -28.7% |
| Plant, machinery and equipment | 23 | €72,498 | €57,998 | -€14,500 | -20.0% |
| Furniture and vehicles | 24 | €44,436 | €25,424 | -€19,012 | -42.8% |
| Financial fixed assets | 28 | €4,488,253 | €4,493,978 | +€5,725 | +0.1% |
| Current assets | 29/58 | €715,527 | €999,956 | +€284,429 | +39.8% |
| Amounts receivable within one year | 40/41 | €301,107 | €746,158 | +€445,051 | +148% |
| Trade receivables | 40 | €280,163 | €735,393 | +€455,230 | +162% |
| Other amounts receivable | 41 | €20,944 | €10,765 | -€10,179 | -48.6% |
| Cash at bank and in hand | 54/58 | €379,891 | €222,658 | -€157,233 | -41.4% |
| Deferred charges and accrued income | 490/1 | €34,529 | €31,140 | -€3,389 | -9.8% |
| Total equity and liabilities | 10/49 | €5,346,064 | €5,594,906 | +€248,842 | +4.7% |
| Equity | 10/15 | €5,274,104 | €5,505,479 | +€231,375 | +4.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €51,805 | €51,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,527 | €51,527 | = | 0.0% |
| Legal reserve | 130 | €51,527 | €51,527 | = | 0.0% |
| Tax-exempt reserves | 132 | €278 | €278 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,972,299 | €5,203,674 | +€231,375 | +4.7% |
| Amounts payable | 17/49 | €71,960 | €89,427 | +€17,467 | +24.3% |
| Amounts payable within one year | 42/48 | €71,960 | €89,427 | +€17,467 | +24.3% |
| Trade debts | 44 | €23,921 | €52,729 | +€28,808 | +120% |
| Suppliers | 440/4 | €23,921 | €52,729 | +€28,808 | +120% |
| Taxes, remuneration and social security | 45 | €48,039 | €36,698 | -€11,341 | -23.6% |
| Taxes | 450/3 | €1,216 | €580 | -€636 | -52.3% |
| Remuneration and social security | 454/9 | €46,823 | €36,118 | -€10,705 | -22.9% |
| Turnover | 70 | - | €67,814 | +€67,814 | |
| Goods, raw materials, services and sundry goods | 60/61 | €278,409 | €270,441 | -€7,968 | -2.9% |
| Remuneration, social security and pensions | 62 | €499,939 | €392,674 | -€107,265 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,152 | €41,312 | -€3,840 | -8.5% |
| Other operating charges | 640/8 | €41,275 | €41,377 | +€102 | +0.2% |
| Non-recurring operating charges | 66A | €1,817 | - | -€1,817 | |
| Gross operating margin | 9900 | €399,274 | €418,940 | +€19,666 | +4.9% |
| Operating profit (loss) | 9901 | -€188,909 | -€56,423 | +€132,486 | +70.1% |
| Financial income | 75/76B | €400,823 | €357,010 | -€43,813 | -10.9% |
| Recurring financial income | 75 | €400,823 | €357,010 | -€43,813 | -10.9% |
| Financial charges | 65/66B | €8,644 | €15,069 | +€6,425 | +74.3% |
| Recurring financial charges | 65 | €8,644 | €15,069 | +€6,425 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €203,270 | €285,518 | +€82,248 | +40.5% |
| Income taxes | 67/77 | €63,818 | €54,143 | -€9,675 | -15.2% |
| Profit (loss) for the period | 9904 | €139,452 | €231,375 | +€91,923 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,452 | €231,375 | +€91,923 | +65.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.