UNIGEN: 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.
UNIGEN
Largest movements
- Cash -€45,162
down €45,162 (-37.4%), from €120,821 to €75,658
mainly Investment in fixed assets (net) (-€44,646) and Receivables within one year (-€34,420)
- Receivables within one year +€34,420
up €34,420 (+56.9%), from €60,511 to €94,931
- Tangible fixed assets +€27,671
up €27,671 (+112%), from €24,733 to €52,404
of which Other tangible fixed assets: +€19,224
- Other debts +€40,159
up €40,159 (+145%), from €27,688 to €67,847
- Profit (loss) carried forward -€30,137
new in 2025: -€30,137
- Trade debts +€19,779
up €19,779 (+530%), from €3,730 to €23,509
- Tax, wage and social debts -€14,088
down €14,088 (-13.8%), from €101,926 to €87,838
of which Taxes: -€16,078
- Staff costs +€141,265
up €141,265 (+55.5%), from €254,393 to €395,658
- Gross operating margin +€68,332
up €68,332 (+21.2%), from €323,013 to €391,345
- Taxes -€15,543
down €15,543 (-94.2%), from €16,507 to €964
- Depreciation +€10,561
up €10,561 (+165%), from €6,414 to €16,975
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 | €207,281 | €222,993 | +€15,712 | +7.6% |
| Fixed assets | 21/28 | €24,733 | €52,404 | +€27,671 | +112% |
| Tangible fixed assets | 22/27 | €24,733 | €52,404 | +€27,671 | +112% |
| Plant, machinery and equipment | 23 | €11,891 | €15,549 | +€3,658 | +30.8% |
| Furniture and vehicles | 24 | €12,842 | €17,631 | +€4,789 | +37.3% |
| Other tangible fixed assets | 26 | - | €19,224 | +€19,224 | |
| Current assets | 29/58 | €182,548 | €170,589 | -€11,959 | -6.6% |
| Amounts receivable within one year | 40/41 | €60,511 | €94,931 | +€34,420 | +56.9% |
| Trade receivables | 40 | €60,511 | €94,931 | +€34,420 | +56.9% |
| Cash at bank and in hand | 54/58 | €120,821 | €75,658 | -€45,162 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,217 | - | -€1,217 | |
| Total equity and liabilities | 10/49 | €207,281 | €222,993 | +€15,712 | +7.6% |
| Equity | 10/15 | €73,937 | €43,800 | -€30,137 | -40.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,937 | €68,937 | = | 0.0% |
| Distributable reserves | 133 | €68,937 | €68,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,137 | -€30,137 | |
| Amounts payable | 17/49 | €133,344 | €179,194 | +€45,849 | +34.4% |
| Amounts payable within one year | 42/48 | €133,344 | €179,194 | +€45,849 | +34.4% |
| Trade debts | 44 | €3,730 | €23,509 | +€19,779 | +530% |
| Suppliers | 440/4 | €3,730 | €23,509 | +€19,779 | +530% |
| Taxes, remuneration and social security | 45 | €101,926 | €87,838 | -€14,088 | -13.8% |
| Taxes | 450/3 | €59,631 | €43,552 | -€16,078 | -27.0% |
| Remuneration and social security | 454/9 | €42,295 | €44,285 | +€1,990 | +4.7% |
| Other amounts payable | 47/48 | €27,688 | €67,847 | +€40,159 | +145% |
| Remuneration, social security and pensions | 62 | €254,393 | €395,658 | +€141,265 | +55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,414 | €16,975 | +€10,561 | +165% |
| Other operating charges | 640/8 | €287 | €693 | +€406 | +141% |
| Gross operating margin | 9900 | €323,013 | €391,345 | +€68,332 | +21.2% |
| Operating profit (loss) | 9901 | €61,918 | -€21,981 | -€83,898 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.6% |
| Financial charges | 65/66B | €5,536 | €7,193 | +€1,657 | +29.9% |
| Recurring financial charges | 65 | €5,536 | €7,193 | +€1,657 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €56,387 | -€29,174 | -€85,560 | |
| Income taxes | 67/77 | €16,507 | €964 | -€15,543 | -94.2% |
| Profit (loss) for the period | 9904 | €39,880 | -€30,137 | -€70,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,880 | -€30,137 | -€70,017 |
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 14 October 2026 via checked.be.