UNIFLINE: 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.
UNIFLINE
Largest movements
- Stocks and contracts -€42,098
down €42,098 (-63.8%), from €65,958 to €23,860
- Cash +€27,625
up €27,625 (+345%), from €7,997 to €35,622
- Receivables within one year -€11,564
no longer reported in 2025 (was €11,564)
of which Trade receivables: -€11,273
- Tangible fixed assets +€2,712
up €2,712 (+240%), from €1,131 to €3,843
- Debts after one year -€28,290
no longer reported in 2025 (was €28,290)
- Other debts +€26,063
up €26,063 (+62,055%), from €42 to €26,105
- Trade debts -€18,148
down €18,148 (-79.9%), from €22,701 to €4,553
- Tax, wage and social debts -€8,075
down €8,075 (-66.1%), from €12,223 to €4,148
of which Taxes: -€7,035
- Profit (loss) carried forward +€2,792
up €2,792 (+43.4%), from -€6,436 to -€3,644
- Turnover +€82,917
up €82,917 (+29.8%), from €278,452 to €361,369
- Purchases and services +€65,229
up €65,229 (+26.4%), from €246,747 to €311,976
- Gross operating margin +€21,554
up €21,554 (+63.8%), from €33,758 to €55,312
- Write-downs +€5,497
new in 2025: €5,497
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,499 | €63,721 | -€23,778 | -27.2% |
| Fixed assets | 21/28 | €1,276 | €3,988 | +€2,712 | +213% |
| Tangible fixed assets | 22/27 | €1,131 | €3,843 | +€2,712 | +240% |
| Other tangible fixed assets | 26 | €1,131 | €3,843 | +€2,712 | +240% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €86,223 | €59,734 | -€26,489 | -30.7% |
| Stocks and contracts in progress | 3 | €65,958 | €23,860 | -€42,098 | -63.8% |
| Stocks | 30/36 | €65,958 | €23,860 | -€42,098 | -63.8% |
| Amounts receivable within one year | 40/41 | €11,564 | - | -€11,564 | |
| Trade receivables | 40 | €11,273 | - | -€11,273 | |
| Other amounts receivable | 41 | €291 | - | -€291 | |
| Cash at bank and in hand | 54/58 | €7,997 | €35,622 | +€27,625 | +345% |
| Deferred charges and accrued income | 490/1 | €704 | €251 | -€453 | -64.4% |
| Total equity and liabilities | 10/49 | €87,499 | €63,721 | -€23,778 | -27.2% |
| Equity | 10/15 | €24,243 | €28,781 | +€4,538 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €12,079 | €13,825 | +€1,746 | +14.5% |
| Non-distributable reserves | 130/1 | €115 | €1,860 | +€1,745 | +1,517% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €115 | - | -€115 | |
| Distributable reserves | 133 | €11,964 | €11,965 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€6,436 | -€3,644 | +€2,792 | +43.4% |
| Amounts payable | 17/49 | €63,256 | €34,940 | -€28,316 | -44.8% |
| Amounts payable after more than one year | 17 | €28,290 | - | -€28,290 | |
| Other amounts payable | 178/9 | €28,290 | - | -€28,290 | |
| Amounts payable within one year | 42/48 | €34,966 | €34,893 | -€73 | -0.2% |
| Trade debts | 44 | €22,701 | €4,553 | -€18,148 | -79.9% |
| Suppliers | 440/4 | €22,701 | €4,553 | -€18,148 | -79.9% |
| Advances received on contracts in progress | 46 | - | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €12,223 | €4,148 | -€8,075 | -66.1% |
| Taxes | 450/3 | €11,183 | €4,148 | -€7,035 | -62.9% |
| Remuneration and social security | 454/9 | €1,040 | - | -€1,040 | |
| Other amounts payable | 47/48 | €42 | €26,105 | +€26,063 | +62,055% |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Turnover | 70 | €278,452 | €361,369 | +€82,917 | +29.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €246,747 | €311,976 | +€65,229 | +26.4% |
| Remuneration, social security and pensions | 62 | €37,618 | €38,704 | +€1,086 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €469 | -€122 | -20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,497 | +€5,497 | |
| Other operating charges | 640/8 | €906 | €1,355 | +€449 | +49.5% |
| Gross operating margin | 9900 | €33,758 | €55,312 | +€21,554 | +63.8% |
| Operating profit (loss) | 9901 | -€5,357 | €9,288 | +€14,645 | |
| Financial income | 75/76B | €103 | €213 | +€110 | +107% |
| Recurring financial income | 75 | €103 | €213 | +€110 | +107% |
| Non-recurring financial income | 76B | €103 | - | -€103 | |
| Financial charges | 65/66B | €1,182 | €2,927 | +€1,745 | +148% |
| Recurring financial charges | 65 | €1,182 | €2,927 | +€1,745 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€6,436 | €6,574 | +€13,010 | |
| Income taxes | 67/77 | - | €2,915 | +€2,915 | |
| Profit (loss) for the period | 9904 | -€6,436 | €3,659 | +€10,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,436 | €3,659 | +€10,095 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 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.