Unigift: 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.
Unigift
Largest movements
- Intangible fixed assets +€184,812
up €184,812 (+128.0%), from €144,351 to €329,163
- Receivables within one year -€184,191
down €184,191 (-38.7%), from €475,817 to €291,626
of which Trade receivables: -€187,770
- Current investments +€100,000
up €100,000 (+15.4%), from €650,000 to €750,000
- Other debts -€197,641
down €197,641 (-97.7%), from €202,231 to €4,590
- Debts after one year +€133,761
up €133,761 (+97.6%), from €137,005 to €270,767
- Contributions +€100,000
up €100,000 (+537.6%), from €18,600 to €118,600
- Trade debts +€88,373
up €88,373 (+9.6%), from €915,974 to €1.0m
- Tax, wage and social debts -€39,985
down €39,985 (-73.1%), from €54,711 to €14,725
of which Taxes: -€44,733
- Gross operating margin -€262,383
down €262,383 (-63.9%), from €410,674 to €148,291
- Taxes -€66,622
down €66,622 (-99.8%), from €66,763 to €141
- Depreciation +€28,092
up €28,092 (+132.5%), from €21,197 to €49,289
- Staff costs +€22,759
up €22,759 (+48.3%), from €47,089 to €69,848
- Financial charges +€4,285
up €4,285 (+88.9%), from €4,821 to €9,107
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.
Cash bridge derived
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 | €1,488,541 | €1,589,045 | +€100,504 | +6.8% |
| Fixed assets | 21/28 | €147,035 | €333,948 | +€186,913 | +127.1% |
| Intangible fixed assets | 21 | €144,351 | €329,163 | +€184,812 | +128.0% |
| Tangible fixed assets | 22/27 | €299 | €0 | -€299 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €299 | €0 | -€299 | -100.0% |
| Financial fixed assets | 28 | €2,385 | €4,785 | +€2,400 | +100.6% |
| Current assets | 29/58 | €1,341,506 | €1,255,098 | -€86,409 | -6.4% |
| Amounts receivable within one year | 40/41 | €475,817 | €291,626 | -€184,191 | -38.7% |
| Trade receivables | 40 | €475,555 | €287,785 | -€187,770 | -39.5% |
| Other amounts receivable | 41 | €262 | €3,841 | +€3,579 | +1367.2% |
| Current investments | 50/53 | €650,000 | €750,000 | +€100,000 | +15.4% |
| Cash at bank and in hand | 54/58 | €203,553 | €210,341 | +€6,787 | +3.3% |
| Deferred charges and accrued income | 490/1 | €12,136 | €3,131 | -€9,005 | -74.2% |
| Total equity and liabilities | 10/49 | €1,488,541 | €1,589,045 | +€100,504 | +6.8% |
| Equity | 10/15 | €154,960 | €274,637 | +€119,676 | +77.2% |
| Contributions | 10/11 | €18,600 | €118,600 | +€100,000 | +537.6% |
| Profit (loss) carried forward | 14 | €136,360 | €156,037 | +€19,676 | +14.4% |
| Amounts payable | 17/49 | €1,333,581 | €1,314,408 | -€19,172 | -1.4% |
| Amounts payable after more than one year | 17 | €137,005 | €270,767 | +€133,761 | +97.6% |
| Financial debts | 170/4 | €137,005 | €270,767 | +€133,761 | +97.6% |
| Amounts payable within one year | 42/48 | €1,188,828 | €1,039,901 | -€148,927 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €15,913 | €16,239 | +€326 | +2.0% |
| Trade debts | 44 | €915,974 | €1,004,347 | +€88,373 | +9.6% |
| Suppliers | 440/4 | €915,974 | €1,004,347 | +€88,373 | +9.6% |
| Taxes, remuneration and social security | 45 | €54,711 | €14,725 | -€39,985 | -73.1% |
| Taxes | 450/3 | €52,036 | €7,303 | -€44,733 | -86.0% |
| Remuneration and social security | 454/9 | €2,674 | €7,422 | +€4,747 | +177.5% |
| Other amounts payable | 47/48 | €202,231 | €4,590 | -€197,641 | -97.7% |
| Accrued charges and deferred income | 492/3 | €7,747 | €3,741 | -€4,006 | -51.7% |
| Non-recurring operating income | 76A | €2,256 | €0 | -€2,256 | -100.0% |
| Remuneration, social security and pensions | 62 | €47,089 | €69,848 | +€22,759 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,197 | €49,289 | +€28,092 | +132.5% |
| Other operating charges | 640/8 | €168 | €126 | -€42 | -24.9% |
| Non-recurring operating charges | 66A | €7,751 | €698 | -€7,052 | -91.0% |
| Gross operating margin | 9900 | €410,674 | €148,291 | -€262,383 | -63.9% |
| Operating profit (loss) | 9901 | €334,470 | €28,329 | -€306,140 | -91.5% |
| Financial income | 75/76B | €89 | €595 | +€506 | +571.1% |
| Recurring financial income | 75 | €89 | €595 | +€506 | +571.1% |
| Financial charges | 65/66B | €4,821 | €9,107 | +€4,285 | +88.9% |
| Recurring financial charges | 65 | €4,821 | €9,107 | +€4,285 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €329,737 | €19,818 | -€309,919 | -94.0% |
| Income taxes | 67/77 | €66,763 | €141 | -€66,622 | -99.8% |
| Profit (loss) for the period | 9904 | €262,973 | €19,676 | -€243,297 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €262,973 | €19,676 | -€243,297 | -92.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.