UNIKOI: 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.
UNIKOI
Largest movements
- Deferred charges and accrued income +€75,880
up €75,880 (+110%), from €69,117 to €144,997
- Stocks and contracts -€35,754
down €35,754 (-22.3%), from €160,391 to €124,637
- Tangible fixed assets -€11,970
down €11,970 (-14.5%), from €82,373 to €70,403
of which Furniture and vehicles: -€13,157
- Receivables within one year +€10,422
up €10,422 (+10.5%), from €98,892 to €109,314
of which Other amounts receivable: +€8,515
- Debts after one year +€88,112
up €88,112 (+18.6%), from €473,206 to €561,318
of which Other amounts payable: +€129,091
- Advances received -€67,882
down €67,882 (-94.4%), from €71,927 to €4,045
- Reserves +€11,356
up €11,356 (+14.3%), from €79,676 to €91,032
of which Distributable reserves: +€11,356
- Gross operating margin -€64,325
down €64,325 (-40.9%), from €157,300 to €92,975
- Taxes -€20,188
down €20,188 (-79.4%), from €25,422 to €5,234
- Depreciation +€11,009
up €11,009 (+118%), from €9,354 to €20,364
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 | €877,587 | €912,628 | +€35,041 | +4.0% |
| Fixed assets | 21/28 | €538,148 | €526,178 | -€11,970 | -2.2% |
| Tangible fixed assets | 22/27 | €82,373 | €70,403 | -€11,970 | -14.5% |
| Plant, machinery and equipment | 23 | €17,592 | €18,779 | +€1,188 | +6.8% |
| Furniture and vehicles | 24 | €64,781 | €51,624 | -€13,157 | -20.3% |
| Financial fixed assets | 28 | €455,775 | €455,775 | = | 0.0% |
| Current assets | 29/58 | €339,439 | €386,449 | +€47,010 | +13.8% |
| Stocks and contracts in progress | 3 | €160,391 | €124,637 | -€35,754 | -22.3% |
| Stocks | 30/36 | €160,391 | €124,637 | -€35,754 | -22.3% |
| Amounts receivable within one year | 40/41 | €98,892 | €109,314 | +€10,422 | +10.5% |
| Trade receivables | 40 | €98,287 | €100,194 | +€1,907 | +1.9% |
| Other amounts receivable | 41 | €604 | €9,120 | +€8,515 | +1,409% |
| Cash at bank and in hand | 54/58 | €11,039 | €7,502 | -€3,537 | -32.0% |
| Deferred charges and accrued income | 490/1 | €69,117 | €144,997 | +€75,880 | +110% |
| Total equity and liabilities | 10/49 | €877,587 | €912,628 | +€35,041 | +4.0% |
| Equity | 10/15 | €98,226 | €109,582 | +€11,356 | +11.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €79,676 | €91,032 | +€11,356 | +14.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €529 | €529 | = | 0.0% |
| Distributable reserves | 133 | €79,147 | €90,503 | +€11,356 | +14.3% |
| Amounts payable | 17/49 | €779,361 | €803,046 | +€23,684 | +3.0% |
| Amounts payable after more than one year | 17 | €473,206 | €561,318 | +€88,112 | +18.6% |
| Financial debts | 170/4 | €389,909 | €348,930 | -€40,978 | -10.5% |
| Other amounts payable | 178/9 | €83,297 | €212,388 | +€129,091 | +155% |
| Amounts payable within one year | 42/48 | €305,853 | €241,728 | -€64,126 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €40,906 | €40,978 | +€73 | +0.2% |
| Trade debts | 44 | €140,670 | €136,847 | -€3,823 | -2.7% |
| Suppliers | 440/4 | €140,670 | €136,847 | -€3,823 | -2.7% |
| Advances received on contracts in progress | 46 | €71,927 | €4,045 | -€67,882 | -94.4% |
| Taxes, remuneration and social security | 45 | €52,351 | €59,857 | +€7,506 | +14.3% |
| Taxes | 450/3 | €43,537 | €49,106 | +€5,569 | +12.8% |
| Remuneration and social security | 454/9 | €8,814 | €10,751 | +€1,937 | +22.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €302 | €0 | -€302 | -100% |
| Remuneration, social security and pensions | 62 | €46,674 | €47,232 | +€558 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,354 | €20,364 | +€11,009 | +118% |
| Other operating charges | 640/8 | €1,312 | €1,804 | +€493 | +37.6% |
| Non-recurring operating charges | 66A | €3,042 | €0 | -€3,042 | -100% |
| Gross operating margin | 9900 | €157,300 | €92,975 | -€64,325 | -40.9% |
| Operating profit (loss) | 9901 | €96,918 | €23,575 | -€73,342 | -75.7% |
| Financial income | 75/76B | €359 | €1,874 | +€1,516 | +423% |
| Recurring financial income | 75 | €359 | €1,874 | +€1,516 | +423% |
| Financial charges | 65/66B | €8,833 | €8,859 | +€26 | +0.3% |
| Recurring financial charges | 65 | €8,833 | €8,859 | +€26 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €88,444 | €16,591 | -€71,853 | -81.2% |
| Income taxes | 67/77 | €25,422 | €5,234 | -€20,188 | -79.4% |
| Profit (loss) for the period | 9904 | €63,022 | €11,356 | -€51,666 | -82.0% |
| Transfer to tax-exempt reserves | 689 | €529 | €0 | -€529 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €62,493 | €11,356 | -€51,137 | -81.8% |
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 26 October 2026 via checked.be.