UNIFOOD: 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.
UNIFOOD
Largest movements
- Cash -€286,824
down €286,824 (-71.2%), from €402,954 to €116,131
mainly Other debts (-€400,000) and Investment in fixed assets (net) (-€162,909)
- Receivables within one year -€198,315
down €198,315 (-30.8%), from €643,785 to €445,470
of which Other amounts receivable: -€228,456
- Tangible fixed assets +€52,628
up €52,628 (+16.0%), from €329,716 to €382,344
of which Furniture and vehicles: +€56,628
- Deferred charges and accrued income +€49,486
up €49,486 (+154%), from €32,225 to €81,711
- Other debts -€400,000
down €400,000 (-100%), from €400,000 to €0
- Tax, wage and social debts +€21,898
up €21,898 (+9.2%), from €238,995 to €260,893
of which Remuneration and social security: +€15,620
- Staff costs +€137,981
up €137,981 (+9.3%), from €1.5m to €1.6m
- Gross operating margin -€51,038
down €51,038 (-2.7%), from €1.9m to €1.8m
- Taxes -€49,627
down €49,627 (-78.7%), from €63,083 to €13,456
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,411,180 | €1,028,156 | -€383,025 | -27.1% |
| Fixed assets | 21/28 | €332,216 | €384,844 | +€52,628 | +15.8% |
| Tangible fixed assets | 22/27 | €329,716 | €382,344 | +€52,628 | +16.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €300,980 | €357,608 | +€56,628 | +18.8% |
| Other tangible fixed assets | 26 | €28,736 | €24,736 | -€4,000 | -13.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,078,964 | €643,311 | -€435,653 | -40.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €643,785 | €445,470 | -€198,315 | -30.8% |
| Trade receivables | 40 | €393,750 | €423,891 | +€30,141 | +7.7% |
| Other amounts receivable | 41 | €250,035 | €21,579 | -€228,456 | -91.4% |
| Cash at bank and in hand | 54/58 | €402,954 | €116,131 | -€286,824 | -71.2% |
| Deferred charges and accrued income | 490/1 | €32,225 | €81,711 | +€49,486 | +154% |
| Total equity and liabilities | 10/49 | €1,411,180 | €1,028,156 | -€383,025 | -27.1% |
| Equity | 10/15 | €597,463 | €590,763 | -€6,701 | -1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €310,160 | €310,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €153,960 | €153,960 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,303 | €218,603 | -€6,701 | -3.0% |
| Amounts payable | 17/49 | €813,717 | €437,393 | -€376,324 | -46.2% |
| Amounts payable within one year | 42/48 | €811,466 | €437,393 | -€374,073 | -46.1% |
| Trade debts | 44 | €172,471 | €176,500 | +€4,030 | +2.3% |
| Suppliers | 440/4 | €172,471 | €176,500 | +€4,030 | +2.3% |
| Taxes, remuneration and social security | 45 | €238,995 | €260,893 | +€21,898 | +9.2% |
| Taxes | 450/3 | €33,418 | €39,695 | +€6,278 | +18.8% |
| Remuneration and social security | 454/9 | €205,577 | €221,197 | +€15,620 | +7.6% |
| Other amounts payable | 47/48 | €400,000 | €0 | -€400,000 | -100% |
| Accrued charges and deferred income | 492/3 | €2,251 | €0 | -€2,251 | -100% |
| Non-recurring operating income | 76A | €0 | €19,748 | +€19,748 | |
| Remuneration, social security and pensions | 62 | €1,491,137 | €1,629,117 | +€137,981 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,310 | €110,281 | -€7,029 | -6.0% |
| Other operating charges | 640/8 | €67,593 | €73,560 | +€5,967 | +8.8% |
| Gross operating margin | 9900 | €1,871,683 | €1,820,646 | -€51,038 | -2.7% |
| Operating profit (loss) | 9901 | €195,644 | €7,687 | -€187,957 | -96.1% |
| Financial income | 75/76B | €9,003 | €1,569 | -€7,434 | -82.6% |
| Recurring financial income | 75 | €9,003 | €1,569 | -€7,434 | -82.6% |
| Financial charges | 65/66B | €3,399 | €2,500 | -€899 | -26.5% |
| Recurring financial charges | 65 | €3,399 | €2,500 | -€899 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €201,248 | €6,756 | -€194,492 | -96.6% |
| Income taxes | 67/77 | €63,083 | €13,456 | -€49,627 | -78.7% |
| Profit (loss) for the period | 9904 | €138,165 | -€6,701 | -€144,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €138,165 | -€6,701 | -€144,866 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.