UNIKAVI: 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.
UNIKAVI
Largest movements
- Intangible fixed assets +€17,293
new in 2025: €17,293
- Cash +€13,583
up €13,583 (+21.3%), from €63,889 to €77,472
mainly Net result for the year (+€14,989) and Short-term financial debts (+€7,430)
- Deferred charges and accrued income -€4,401
down €4,401 (-30.3%), from €14,544 to €10,143
- Tangible fixed assets -€2,185
down €2,185 (-31.1%), from €7,020 to €4,834
of which Furniture and vehicles: -€1,402
- Financial fixed assets +€1,513
up €1,513, from €0 to €1,513
- Profit (loss) carried forward +€14,989
up €14,989, from €0 to €14,989
- Short-term financial debts +€7,430
up €7,430 (+68.2%), from €10,896 to €18,326
- Tax, wage and social debts +€4,173
up €4,173 (+56.3%), from €7,413 to €11,587
of which Remuneration and social security: +€4,000
- Trade debts -€3,471
down €3,471 (-34.5%), from €10,060 to €6,588
- Gross operating margin -€21,731
down €21,731 (-43.9%), from €49,456 to €27,726
- Taxes -€8,232
down €8,232 (-55.2%), from €14,917 to €6,686
- Depreciation -€870
down €870 (-28.4%), from €3,065 to €2,195
- Financial charges -€569
down €569 (-19.5%), from €2,919 to €2,350
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 | €118,981 | €143,826 | +€24,845 | +20.9% |
| Fixed assets | 21/28 | €7,020 | €23,640 | +€16,620 | +237% |
| Intangible fixed assets | 21 | - | €17,293 | +€17,293 | |
| Tangible fixed assets | 22/27 | €7,020 | €4,834 | -€2,185 | -31.1% |
| Furniture and vehicles | 24 | €1,788 | €387 | -€1,402 | -78.4% |
| Other tangible fixed assets | 26 | €5,231 | €4,448 | -€784 | -15.0% |
| Financial fixed assets | 28 | €0 | €1,513 | +€1,513 | |
| Current assets | 29/58 | €111,962 | €120,187 | +€8,225 | +7.3% |
| Amounts receivable within one year | 40/41 | €33,528 | €32,572 | -€957 | -2.9% |
| Trade receivables | 40 | €20,956 | €24,258 | +€3,302 | +15.8% |
| Other amounts receivable | 41 | €12,573 | €8,314 | -€4,259 | -33.9% |
| Cash at bank and in hand | 54/58 | €63,889 | €77,472 | +€13,583 | +21.3% |
| Deferred charges and accrued income | 490/1 | €14,544 | €10,143 | -€4,401 | -30.3% |
| Total equity and liabilities | 10/49 | €118,981 | €143,826 | +€24,845 | +20.9% |
| Equity | 10/15 | €90,612 | €105,602 | +€14,989 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,012 | €72,012 | = | 0.0% |
| Distributable reserves | 133 | €72,012 | €72,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €14,989 | +€14,989 | |
| Amounts payable | 17/49 | €28,369 | €38,225 | +€9,856 | +34.7% |
| Amounts payable within one year | 42/48 | €28,369 | €38,225 | +€9,856 | +34.7% |
| Financial debts | 43 | €10,896 | €18,326 | +€7,430 | +68.2% |
| Credit institutions | 430/8 | €10,896 | €18,326 | +€7,430 | +68.2% |
| Trade debts | 44 | €10,060 | €6,588 | -€3,471 | -34.5% |
| Suppliers | 440/4 | €10,060 | €6,588 | -€3,471 | -34.5% |
| Advances received on contracts in progress | 46 | - | €622 | +€622 | |
| Taxes, remuneration and social security | 45 | €7,413 | €11,587 | +€4,173 | +56.3% |
| Taxes | 450/3 | €7,413 | €7,587 | +€173 | +2.3% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | - | €1,101 | +€1,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,065 | €2,195 | -€870 | -28.4% |
| Other operating charges | 640/8 | €1,826 | €1,615 | -€211 | -11.6% |
| Gross operating margin | 9900 | €49,456 | €27,726 | -€21,731 | -43.9% |
| Operating profit (loss) | 9901 | €44,566 | €23,916 | -€20,649 | -46.3% |
| Financial income | 75/76B | €461 | €108 | -€353 | -76.5% |
| Recurring financial income | 75 | €461 | €108 | -€353 | -76.5% |
| Financial charges | 65/66B | €2,919 | €2,350 | -€569 | -19.5% |
| Recurring financial charges | 65 | €2,919 | €2,350 | -€569 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €42,108 | €21,675 | -€20,433 | -48.5% |
| Income taxes | 67/77 | €14,917 | €6,686 | -€8,232 | -55.2% |
| Profit (loss) for the period | 9904 | €27,191 | €14,989 | -€12,202 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,191 | €14,989 | -€12,202 | -44.9% |
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.