UNILIV: 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.
UNILIV
Largest movements
- Cash +€120,792
up €120,792 (+375%), from €32,204 to €152,996
mainly Trade debts (+€74,743) and Other debts (+€71,929)
- Receivables within one year -€20,949
down €20,949 (-11.5%), from €181,888 to €160,939
of which Trade receivables: -€40,091
- Stocks and contracts +€5,138
up €5,138 (+5.9%), from €86,546 to €91,684
- Reserves -€94,604
down €94,604 (-50.8%), from €186,131 to €91,526
- Trade debts +€74,743
up €74,743 (+100%), from €74,477 to €149,220
- Other debts +€71,929
up €71,929 (+1,357%), from €5,301 to €77,230
- Tax, wage and social debts +€29,669
up €29,669 (+268%), from €11,056 to €40,725
of which Taxes: +€23,099
- Advances received +€22,201
new in 2025: €22,201
- Financial charges +€24,436
up €24,436 (+195%), from €12,549 to €36,985
- Staff costs +€24,235
up €24,235 (+24.4%), from €99,268 to €123,503
- Gross operating margin +€12,431
up €12,431 (+8.5%), from €146,549 to €158,981
- Taxes -€6,157
down €6,157 (-92.5%), from €6,657 to €501
- Financial income +€1,925
up €1,925 (+88.8%), from €2,169 to €4,095
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 | €333,995 | €439,042 | +€105,047 | +31.5% |
| Fixed assets | 21/28 | €29,247 | €28,732 | -€515 | -1.8% |
| Intangible fixed assets | 21 | €471 | - | -€471 | |
| Tangible fixed assets | 22/27 | €22,776 | €22,732 | -€44 | -0.2% |
| Plant, machinery and equipment | 23 | €4,753 | €3,405 | -€1,348 | -28.4% |
| Furniture and vehicles | 24 | €7,103 | €14,117 | +€7,014 | +98.7% |
| Leasing and similar rights | 25 | €10,920 | €5,210 | -€5,709 | -52.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €304,748 | €410,309 | +€105,562 | +34.6% |
| Stocks and contracts in progress | 3 | €86,546 | €91,684 | +€5,138 | +5.9% |
| Stocks | 30/36 | €86,546 | €91,684 | +€5,138 | +5.9% |
| Amounts receivable within one year | 40/41 | €181,888 | €160,939 | -€20,949 | -11.5% |
| Trade receivables | 40 | €170,549 | €130,458 | -€40,091 | -23.5% |
| Other amounts receivable | 41 | €11,338 | €30,481 | +€19,143 | +169% |
| Cash at bank and in hand | 54/58 | €32,204 | €152,996 | +€120,792 | +375% |
| Deferred charges and accrued income | 490/1 | €4,109 | €4,689 | +€580 | +14.1% |
| Total equity and liabilities | 10/49 | €333,995 | €439,042 | +€105,047 | +31.5% |
| Equity | 10/15 | €192,331 | €110,126 | -€82,204 | -42.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €186,131 | €91,526 | -€94,604 | -50.8% |
| Distributable reserves | 133 | €186,131 | €91,526 | -€94,604 | -50.8% |
| Amounts payable | 17/49 | €141,664 | €328,915 | +€187,251 | +132% |
| Amounts payable after more than one year | 17 | €19,482 | - | -€19,482 | |
| Financial debts | 170/4 | €19,482 | - | -€19,482 | |
| Amounts payable within one year | 42/48 | €122,182 | €328,915 | +€206,733 | +169% |
| Current portion of amounts payable after more than one year | 42 | €22,519 | €19,482 | -€3,037 | -13.5% |
| Financial debts | 43 | €8,829 | €20,057 | +€11,228 | +127% |
| Credit institutions | 430/8 | €8,829 | €20,057 | +€11,228 | +127% |
| Trade debts | 44 | €74,477 | €149,220 | +€74,743 | +100% |
| Suppliers | 440/4 | €74,477 | €149,220 | +€74,743 | +100% |
| Advances received on contracts in progress | 46 | - | €22,201 | +€22,201 | |
| Taxes, remuneration and social security | 45 | €11,056 | €40,725 | +€29,669 | +268% |
| Taxes | 450/3 | €3,637 | €26,737 | +€23,099 | +635% |
| Remuneration and social security | 454/9 | €7,419 | €13,989 | +€6,570 | +88.6% |
| Other amounts payable | 47/48 | €5,301 | €77,230 | +€71,929 | +1,357% |
| Remuneration, social security and pensions | 62 | €99,268 | €123,503 | +€24,235 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,508 | €10,409 | +€901 | +9.5% |
| Other operating charges | 640/8 | €1,314 | €1,106 | -€208 | -15.8% |
| Gross operating margin | 9900 | €146,549 | €158,981 | +€12,431 | +8.5% |
| Operating profit (loss) | 9901 | €36,460 | €23,963 | -€12,496 | -34.3% |
| Financial income | 75/76B | €2,169 | €4,095 | +€1,925 | +88.8% |
| Recurring financial income | 75 | €2,169 | €4,095 | +€1,925 | +88.8% |
| Financial charges | 65/66B | €12,549 | €36,985 | +€24,436 | +195% |
| Recurring financial charges | 65 | €12,549 | €36,985 | +€24,436 | +195% |
| Profit (loss) for the period before taxes | 9903 | €26,080 | -€8,927 | -€35,007 | |
| Income taxes | 67/77 | €6,657 | €501 | -€6,157 | -92.5% |
| Profit (loss) for the period | 9904 | €19,423 | -€9,428 | -€28,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,423 | -€9,428 | -€28,850 |
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 27 October 2026 via checked.be.