UNIFIRE: 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.
UNIFIRE
Largest movements
- Receivables within one year -€3.2m
down €3.2m (-79.9%), from €4.0m to €811,927
of which Other amounts receivable: -€3.2m
- Cash +€200,356
up €200,356 (+23.3%), from €859,605 to €1.1m
mainly Receivables within one year (+€3.2m) and Net result for the year (+€946,015)
- Financial fixed assets +€100,000
up €100,000 (+2.8%), from €3.6m to €3.7m
- Other debts -€3.9m
down €3.9m (-100%), from €3.9m to €0
- Reserves +€946,015
up €946,015 (+23.8%), from €4.0m to €4.9m
- Financial income -€3.4m
down €3.4m (-83.2%), from €4.1m to €686,058
- Gross operating margin +€283,509
up €283,509 (+95.6%), from €296,594 to €580,103
- Taxes +€72,705
up €72,705 (+202%), from €35,952 to €108,657
- Financial charges +€52,579
up €52,579, from -€52,235 to €344
- Staff costs -€21,729
down €21,729 (-9.6%), from €226,847 to €205,117
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 | €8,549,838 | €5,576,618 | -€3.0m | -34.8% |
| Fixed assets | 21/28 | €3,592,416 | €3,686,533 | +€94,117 | +2.6% |
| Tangible fixed assets | 22/27 | €14,250 | €8,367 | -€5,883 | -41.3% |
| Plant, machinery and equipment | 23 | €14,250 | €8,367 | -€5,883 | -41.3% |
| Financial fixed assets | 28 | €3,578,166 | €3,678,166 | +€100,000 | +2.8% |
| Current assets | 29/58 | €4,957,421 | €1,890,084 | -€3.1m | -61.9% |
| Amounts receivable within one year | 40/41 | €4,044,421 | €811,927 | -€3.2m | -79.9% |
| Trade receivables | 40 | €296,891 | €304,379 | +€7,488 | +2.5% |
| Other amounts receivable | 41 | €3,747,530 | €507,548 | -€3.2m | -86.5% |
| Cash at bank and in hand | 54/58 | €859,605 | €1,059,960 | +€200,356 | +23.3% |
| Deferred charges and accrued income | 490/1 | €53,396 | €18,197 | -€35,199 | -65.9% |
| Total equity and liabilities | 10/49 | €8,549,838 | €5,576,618 | -€3.0m | -34.8% |
| Equity | 10/15 | €4,415,307 | €5,361,321 | +€946,015 | +21.4% |
| Contributions | 10/11 | €435,605 | €435,605 | = | 0.0% |
| Reserves | 13 | €3,979,702 | €4,925,717 | +€946,015 | +23.8% |
| Distributable reserves | 133 | €3,979,702 | €4,925,717 | +€946,015 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,134,531 | €215,296 | -€3.9m | -94.8% |
| Amounts payable within one year | 42/48 | €4,134,531 | €215,296 | -€3.9m | -94.8% |
| Trade debts | 44 | €127,775 | €81,466 | -€46,309 | -36.2% |
| Suppliers | 440/4 | €127,775 | €81,466 | -€46,309 | -36.2% |
| Taxes, remuneration and social security | 45 | €65,315 | €133,830 | +€68,515 | +105% |
| Taxes | 450/3 | €42,489 | €106,309 | +€63,820 | +150% |
| Remuneration and social security | 454/9 | €22,827 | €27,522 | +€4,695 | +20.6% |
| Other amounts payable | 47/48 | €3,941,441 | €0 | -€3.9m | -100% |
| Remuneration, social security and pensions | 62 | €226,847 | €205,117 | -€21,729 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,399 | €5,883 | +€2,484 | +73.1% |
| Other operating charges | 640/8 | €272 | €144 | -€128 | -47.1% |
| Gross operating margin | 9900 | €296,594 | €580,103 | +€283,509 | +95.6% |
| Operating profit (loss) | 9901 | €66,076 | €368,958 | +€302,882 | +458% |
| Financial income | 75/76B | €4,092,557 | €686,058 | -€3.4m | -83.2% |
| Recurring financial income | 75 | €4,092,557 | €686,058 | -€3.4m | -83.2% |
| Financial charges | 65/66B | -€52,235 | €344 | +€52,579 | |
| Recurring financial charges | 65 | -€52,235 | €344 | +€52,579 | |
| Profit (loss) for the period before taxes | 9903 | €4,210,868 | €1,054,672 | -€3.2m | -75.0% |
| Income taxes | 67/77 | €35,952 | €108,657 | +€72,705 | +202% |
| Profit (loss) for the period | 9904 | €4,174,916 | €946,015 | -€3.2m | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,174,916 | €946,015 | -€3.2m | -77.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.