Unifra: 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.
Unifra
Largest movements
- Cash +€32,150
up €32,150 (+331%), from €9,701 to €41,851
mainly Net result for the year (+€22,373) and Receivables within one year (+€11,841)
- Receivables within one year -€11,841
down €11,841 (-40.9%), from €28,941 to €17,100
of which Trade receivables: -€11,865
- Receivables after one year +€8,500
new in 2025: €8,500
- Tangible fixed assets +€8,351
up €8,351 (+754%), from €1,107 to €9,458
of which Leasing and similar rights: +€8,738
- Reserves +€22,373
up €22,373 (+89.4%), from €25,034 to €47,407
- Tax, wage and social debts +€11,722
up €11,722 (+172%), from €6,815 to €18,537
- Debts after one year +€6,024
new in 2025: €6,024
- Trade debts -€4,396
down €4,396 (-69.1%), from €6,360 to €1,964
- Current portion of long-term debt +€1,738
new in 2025: €1,738
- Gross operating margin -€2,985
down €2,985 (-7.7%), from €38,852 to €35,867
- Depreciation +€2,450
up €2,450 (+4,455%), from €55 to €2,505
- Other operating charges -€1,631
down €1,631 (-79.2%), from €2,058 to €427
- Taxes -€1,601
down €1,601 (-13.8%), from €11,576 to €9,975
- Financial charges +€858
up €858 (+642%), from €134 to €992
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 | €41,209 | €78,677 | +€37,468 | +90.9% |
| Fixed assets | 21/28 | €1,107 | €9,458 | +€8,351 | +754% |
| Tangible fixed assets | 22/27 | €1,107 | €9,458 | +€8,351 | +754% |
| Plant, machinery and equipment | 23 | €1,107 | €720 | -€387 | -35.0% |
| Leasing and similar rights | 25 | - | €8,738 | +€8,738 | |
| Current assets | 29/58 | €40,101 | €69,219 | +€29,117 | +72.6% |
| Amounts receivable after more than one year | 29 | - | €8,500 | +€8,500 | |
| Other amounts receivable | 291 | - | €8,500 | +€8,500 | |
| Amounts receivable within one year | 40/41 | €28,941 | €17,100 | -€11,841 | -40.9% |
| Trade receivables | 40 | €27,543 | €15,679 | -€11,865 | -43.1% |
| Other amounts receivable | 41 | €1,398 | €1,422 | +€24 | +1.7% |
| Cash at bank and in hand | 54/58 | €9,701 | €41,851 | +€32,150 | +331% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,767 | +€309 | +21.2% |
| Total equity and liabilities | 10/49 | €41,209 | €78,677 | +€37,468 | +90.9% |
| Equity | 10/15 | €28,034 | €50,407 | +€22,373 | +79.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,034 | €47,407 | +€22,373 | +89.4% |
| Distributable reserves | 133 | €25,034 | €47,407 | +€22,373 | +89.4% |
| Amounts payable | 17/49 | €13,175 | €28,270 | +€15,095 | +115% |
| Amounts payable after more than one year | 17 | - | €6,024 | +€6,024 | |
| Financial debts | 170/4 | - | €6,024 | +€6,024 | |
| Amounts payable within one year | 42/48 | €13,175 | €22,246 | +€9,071 | +68.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,738 | +€1,738 | |
| Trade debts | 44 | €6,360 | €1,964 | -€4,396 | -69.1% |
| Suppliers | 440/4 | €6,360 | €1,964 | -€4,396 | -69.1% |
| Taxes, remuneration and social security | 45 | €6,815 | €18,537 | +€11,722 | +172% |
| Taxes | 450/3 | €6,815 | €18,537 | +€11,722 | +172% |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55 | €2,505 | +€2,450 | +4,455% |
| Other operating charges | 640/8 | €2,058 | €427 | -€1,631 | -79.2% |
| Gross operating margin | 9900 | €38,852 | €35,867 | -€2,985 | -7.7% |
| Operating profit (loss) | 9901 | €36,739 | €32,935 | -€3,804 | -10.4% |
| Financial income | 75/76B | €5 | €405 | +€400 | +8,776% |
| Recurring financial income | 75 | €5 | €405 | +€400 | +8,776% |
| Financial charges | 65/66B | €134 | €992 | +€858 | +642% |
| Recurring financial charges | 65 | €134 | €992 | +€858 | +642% |
| Profit (loss) for the period before taxes | 9903 | €36,610 | €32,348 | -€4,262 | -11.6% |
| Income taxes | 67/77 | €11,576 | €9,975 | -€1,601 | -13.8% |
| Profit (loss) for the period | 9904 | €25,034 | €22,373 | -€2,661 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,034 | €22,373 | -€2,661 | -10.6% |
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 19 October 2026 via checked.be.