unifrais: what changed
What changed
unifrais
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€41,980
2024 · €693+€41,288
Equity
€279,850
2024 · €237,869+€41,980
Cash
€195,784
2024 · €201,487-€5,703
Balance sheet total
€1.3m
2024 · €1.2m+€39,517
Largest movements
Assets
- Current investments +€75,111
up €75,111 (+57.4%), from €130,951 to €206,062
- Receivables within one year -€48,876
down €48,876 (-34.8%), from €140,469 to €91,593
of which Trade receivables: -€42,026
- Stocks and contracts +€24,128
up €24,128 (+5.2%), from €463,959 to €488,087
Equity and liabilities
- Profit (loss) carried forward +€41,980
up €41,980 (+45.3%), from €92,606 to €134,586
- Current portion of long-term debt +€27,886
up €27,886 (+60.1%), from €46,400 to €74,285
- Other debts -€19,494
down €19,494 (-29.1%), from €66,976 to €47,482
- Debts after one year -€19,285
down €19,285 (-15.1%), from €127,749 to €108,464
Income statement
- Gross operating margin +€25,676
up €25,676 (+3.8%), from €677,960 to €703,636
- Staff costs -€17,974
down €17,974 (-3.2%), from €569,734 to €551,760
- Other operating charges -€15,529
down €15,529 (-69.4%), from €22,391 to €6,862
- Taxes +€11,495
up €11,495 (+3,816%), from €301 to €11,796
- Depreciation +€7,096
up €7,096 (+8.8%), from €81,077 to €88,174
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€693
Gross operating margin
+€25,676
Staff costs
+€17,974
Depreciation
-€7,096
Other operating charges
+€15,529
Financial income
-€768
Financial charges
+€1,467
Taxes
-€11,495
Result 2025
€41,980
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€146,221
Investment
-€160,524
Financing
+€8,600
Cash 2024
€201,487
From operations (derived)
+€146,221
Net result for the year
+€41,980
Depreciation
+€88,174
Stocks and contracts
-€24,128
Receivables within one year
+€48,876
Deferred charges and accrued income
+€2,383
Trade debts
-€3,970
Tax, wage and social debts
+€12,400
Other debts
-€19,494
Investment (derived)
-€160,524
Investment in fixed assets (net)
-€85,413
Current investments
-€75,111
Financing
+€8,600
Debts after one year
-€19,285
Current portion of long-term debt
+€27,886
Cash 2025
€195,784
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,231,190 | €1,270,707 | +€39,517 | +3.2% |
| Fixed assets | 21/28 | €281,872 | €279,112 | -€2,761 | -1.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €277,351 | €273,100 | -€4,251 | -1.5% |
| Plant, machinery and equipment | 23 | €40,923 | €39,218 | -€1,706 | -4.2% |
| Furniture and vehicles | 24 | €14,269 | €73,910 | +€59,641 | +418% |
| Other tangible fixed assets | 26 | €222,159 | €159,972 | -€62,187 | -28.0% |
| Financial fixed assets | 28 | €4,522 | €6,012 | +€1,490 | +33.0% |
| Current assets | 29/58 | €949,317 | €991,595 | +€42,278 | +4.5% |
| Stocks and contracts in progress | 3 | €463,959 | €488,087 | +€24,128 | +5.2% |
| Stocks | 30/36 | €463,959 | €488,087 | +€24,128 | +5.2% |
| Amounts receivable within one year | 40/41 | €140,469 | €91,593 | -€48,876 | -34.8% |
| Trade receivables | 40 | €119,034 | €77,008 | -€42,026 | -35.3% |
| Other amounts receivable | 41 | €21,435 | €14,585 | -€6,850 | -32.0% |
| Current investments | 50/53 | €130,951 | €206,062 | +€75,111 | +57.4% |
| Cash at bank and in hand | 54/58 | €201,487 | €195,784 | -€5,703 | -2.8% |
| Deferred charges and accrued income | 490/1 | €12,452 | €10,069 | -€2,383 | -19.1% |
| Total equity and liabilities | 10/49 | €1,231,190 | €1,270,707 | +€39,517 | +3.2% |
| Equity | 10/15 | €237,869 | €279,850 | +€41,980 | +17.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €80,263 | €80,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €73,763 | €73,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,606 | €134,586 | +€41,980 | +45.3% |
| Amounts payable | 17/49 | €993,320 | €990,857 | -€2,463 | -0.2% |
| Amounts payable after more than one year | 17 | €127,749 | €108,464 | -€19,285 | -15.1% |
| Financial debts | 170/4 | €127,749 | €108,464 | -€19,285 | -15.1% |
| Amounts payable within one year | 42/48 | €865,571 | €882,393 | +€16,822 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €46,400 | €74,285 | +€27,886 | +60.1% |
| Trade debts | 44 | €677,515 | €673,545 | -€3,970 | -0.6% |
| Suppliers | 440/4 | €677,515 | €673,545 | -€3,970 | -0.6% |
| Taxes, remuneration and social security | 45 | €74,681 | €87,081 | +€12,400 | +16.6% |
| Taxes | 450/3 | €10,655 | €18,042 | +€7,387 | +69.3% |
| Remuneration and social security | 454/9 | €64,026 | €69,039 | +€5,013 | +7.8% |
| Other amounts payable | 47/48 | €66,976 | €47,482 | -€19,494 | -29.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €569,734 | €551,760 | -€17,974 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,077 | €88,174 | +€7,096 | +8.8% |
| Other operating charges | 640/8 | €22,391 | €6,862 | -€15,529 | -69.4% |
| Gross operating margin | 9900 | €677,960 | €703,636 | +€25,676 | +3.8% |
| Operating profit (loss) | 9901 | €4,757 | €56,840 | +€52,083 | +1,095% |
| Financial income | 75/76B | €2,143 | €1,375 | -€768 | -35.8% |
| Recurring financial income | 75 | €2,143 | €1,375 | -€768 | -35.8% |
| Financial charges | 65/66B | €5,906 | €4,439 | -€1,467 | -24.8% |
| Recurring financial charges | 65 | €5,906 | €4,439 | -€1,467 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €994 | €53,776 | +€52,782 | +5,311% |
| Income taxes | 67/77 | €301 | €11,796 | +€11,495 | +3,816% |
| Profit (loss) for the period | 9904 | €693 | €41,980 | +€41,288 | +5,962% |
| Profit (loss) for the period to be appropriated | 9905 | €693 | €41,980 | +€41,288 | +5,962% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.