UNIFISH: 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.
UNIFISH
Largest movements
- Receivables within one year -€88,463
down €88,463 (-47.3%), from €187,130 to €98,667
of which Trade receivables: -€62,782
- Cash -€30,618
down €30,618 (-49.9%), from €61,401 to €30,783
mainly Net result for the year (-€52,254) and Contributions, distributions and other (-€28,000)
- Tangible fixed assets -€9,764
down €9,764 (-31.2%), from €31,293 to €21,529
of which Furniture and vehicles: -€7,240
- Deferred charges and accrued income +€2,951
up €2,951 (+300%), from €983 to €3,935
- Profit (loss) carried forward -€52,254
down €52,254 (-62.5%), from €83,590 to €31,336
- Contributions -€28,000
down €28,000 (-93.3%), from €30,000 to €2,000
- Trade debts -€18,729
down €18,729 (-14.6%), from €128,663 to €109,935
- Current portion of long-term debt -€14,186
no longer reported in 2025 (was €14,186)
- Tax, wage and social debts -€12,726
down €12,726 (-52.2%), from €24,369 to €11,643
of which Taxes: -€12,586
- Write-downs +€85,895
new in 2025: €85,895
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 | €280,808 | €154,914 | -€125,894 | -44.8% |
| Fixed assets | 21/28 | €31,293 | €21,529 | -€9,764 | -31.2% |
| Tangible fixed assets | 22/27 | €31,293 | €21,529 | -€9,764 | -31.2% |
| Plant, machinery and equipment | 23 | €6,037 | €3,513 | -€2,524 | -41.8% |
| Furniture and vehicles | 24 | €25,257 | €18,017 | -€7,240 | -28.7% |
| Current assets | 29/58 | €249,514 | €133,384 | -€116,130 | -46.5% |
| Amounts receivable within one year | 40/41 | €187,130 | €98,667 | -€88,463 | -47.3% |
| Trade receivables | 40 | €154,936 | €92,154 | -€62,782 | -40.5% |
| Other amounts receivable | 41 | €32,194 | €6,513 | -€25,681 | -79.8% |
| Cash at bank and in hand | 54/58 | €61,401 | €30,783 | -€30,618 | -49.9% |
| Deferred charges and accrued income | 490/1 | €983 | €3,935 | +€2,951 | +300% |
| Total equity and liabilities | 10/49 | €280,808 | €154,914 | -€125,894 | -44.8% |
| Equity | 10/15 | €113,590 | €33,336 | -€80,254 | -70.7% |
| Contributions | 10/11 | €30,000 | €2,000 | -€28,000 | -93.3% |
| Profit (loss) carried forward | 14 | €83,590 | €31,336 | -€52,254 | -62.5% |
| Amounts payable | 17/49 | €167,218 | €121,578 | -€45,640 | -27.3% |
| Amounts payable within one year | 42/48 | €167,218 | €121,578 | -€45,640 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €14,186 | - | -€14,186 | |
| Trade debts | 44 | €128,663 | €109,935 | -€18,729 | -14.6% |
| Suppliers | 440/4 | €128,663 | €109,935 | -€18,729 | -14.6% |
| Taxes, remuneration and social security | 45 | €24,369 | €11,643 | -€12,726 | -52.2% |
| Taxes | 450/3 | €16,377 | €3,792 | -€12,586 | -76.8% |
| Remuneration and social security | 454/9 | €7,991 | €7,851 | -€140 | -1.8% |
| Turnover | 70 | €1,247,693 | €1,240,081 | -€7,611 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,165,784 | €1,159,048 | -€6,736 | -0.6% |
| Remuneration, social security and pensions | 62 | €36,658 | €39,335 | +€2,676 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,392 | €10,468 | +€76 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €85,895 | +€85,895 | |
| Other operating charges | 640/8 | €5,749 | €2,056 | -€3,693 | -64.2% |
| Gross operating margin | 9900 | €86,601 | €85,818 | -€783 | -0.9% |
| Operating profit (loss) | 9901 | €33,802 | -€51,935 | -€85,737 | |
| Financial income | 75/76B | €1,880 | €990 | -€889 | -47.3% |
| Recurring financial income | 75 | €1,880 | €990 | -€889 | -47.3% |
| Non-recurring financial income | 76B | - | €990 | +€990 | |
| Financial charges | 65/66B | €1,998 | €1,309 | -€689 | -34.5% |
| Recurring financial charges | 65 | €1,998 | €1,309 | -€689 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €33,683 | -€52,254 | -€85,937 | |
| Income taxes | 67/77 | €11,863 | - | -€11,863 | |
| Profit (loss) for the period | 9904 | €21,821 | -€52,254 | -€74,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,821 | -€52,254 | -€74,074 |
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.