UNIFIN: 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.
UNIFIN
Largest movements
- Current investments -€4.2m
no longer reported in 2025 (was €4.2m)
- Cash +€4.2m
up €4.2m (+8,536%), from €49,487 to €4.3m
mainly Current investments (+€4.2m) and Net result for the year (+€1.4m)
- Other debts -€1.6m
no longer reported in 2025 (was €1.6m)
- Reserves +€1.4m
up €1.4m (+112%), from €1.2m to €2.6m
of which Distributable reserves: +€1.4m
- Tax, wage and social debts +€101,751
up €101,751 (+538%), from €18,923 to €120,674
- Financial income +€1.5m
up €1.5m (+1,058%), from €140,728 to €1.6m
of which Non-recurring financial income: +€1.6m
- Financial charges -€389,856
down €389,856 (-89.3%), from €436,793 to €46,937
of which Non-recurring financial charges: -€326,649
- Taxes +€139,500
up €139,500, from €0 to €139,500
- Gross operating margin -€971
down €971 (-30.5%), from -€3,181 to -€4,152
- Other operating charges +€583
up €583 (+6.6%), from €8,811 to €9,394
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 | €4,529,941 | €4,504,703 | -€25,238 | -0.6% |
| Fixed assets | 21/28 | €210,189 | €210,189 | = | 0.0% |
| Financial fixed assets | 28 | €210,189 | €210,189 | = | 0.0% |
| Current assets | 29/58 | €4,319,753 | €4,294,514 | -€25,238 | -0.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €28,867 | €20,949 | -€7,919 | -27.4% |
| Other amounts receivable | 41 | €28,867 | €20,949 | -€7,919 | -27.4% |
| Current investments | 50/53 | €4,241,398 | - | -€4.2m | |
| Cash at bank and in hand | 54/58 | €49,487 | €4,273,565 | +€4.2m | +8,536% |
| Total equity and liabilities | 10/49 | €4,529,941 | €4,504,703 | -€25,238 | -0.6% |
| Equity | 10/15 | €2,953,318 | €4,383,030 | +€1.4m | +48.4% |
| Contributions | 10/11 | €114,004 | €114,004 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €14,004 | €14,004 | = | 0.0% |
| Share premium | 1100/10 | €14,004 | €14,004 | = | 0.0% |
| Reserves | 13 | €1,245,000 | €2,640,000 | +€1.4m | +112% |
| Non-distributable reserves | 130/1 | €310,000 | €310,000 | = | 0.0% |
| Legal reserve | 130 | €310,000 | €310,000 | = | 0.0% |
| Distributable reserves | 133 | €935,000 | €2,330,000 | +€1.4m | +149% |
| Profit (loss) carried forward | 14 | €1,594,314 | €1,629,026 | +€34,712 | +2.2% |
| Amounts payable | 17/49 | €1,576,624 | €121,673 | -€1.5m | -92.3% |
| Amounts payable within one year | 42/48 | €1,576,624 | €121,673 | -€1.5m | -92.3% |
| Trade debts | 44 | - | €998 | +€998 | |
| Suppliers | 440/4 | - | €998 | +€998 | |
| Taxes, remuneration and social security | 45 | €18,923 | €120,674 | +€101,751 | +538% |
| Taxes | 450/3 | €18,923 | €120,674 | +€101,751 | +538% |
| Other amounts payable | 47/48 | €1,557,700 | - | -€1.6m | |
| Other operating charges | 640/8 | €8,811 | €9,394 | +€583 | +6.6% |
| Gross operating margin | 9900 | -€3,181 | -€4,152 | -€971 | -30.5% |
| Operating profit (loss) | 9901 | -€11,993 | -€13,546 | -€1,554 | -13.0% |
| Financial income | 75/76B | €140,728 | €1,629,696 | +€1.5m | +1,058% |
| Recurring financial income | 75 | €140,728 | €0 | -€140,728 | -100% |
| Non-recurring financial income | 76B | €0 | €1,629,696 | +€1.6m | |
| Financial charges | 65/66B | €436,793 | €46,937 | -€389,856 | -89.3% |
| Recurring financial charges | 65 | €63,414 | €206 | -€63,208 | -99.7% |
| Non-recurring financial charges | 66B | €373,380 | €46,731 | -€326,649 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | -€308,058 | €1,569,212 | +€1.9m | |
| Income taxes | 67/77 | €0 | €139,500 | +€139,500 | |
| Profit (loss) for the period | 9904 | -€308,058 | €1,429,712 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€308,058 | €1,429,712 | +€1.7m |
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 17 October 2026 via checked.be.