UNILOGIC: 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.
UNILOGIC
Largest movements
- Cash -€25,829
down €25,829 (-62.3%), from €41,453 to €15,624
mainly Investment in fixed assets (net) (-€28,802) and Tax, wage and social debts (-€6,536)
- Tangible fixed assets +€11,297
up €11,297 (+55.9%), from €20,218 to €31,514
of which Furniture and vehicles: +€14,249
- Receivables within one year +€3,301
up €3,301 (+6.8%), from €48,322 to €51,623
of which Trade receivables: +€7,540
- Deferred charges and accrued income -€1,493
down €1,493 (-59.0%), from €2,529 to €1,036
- Tax, wage and social debts -€6,536
down €6,536 (-20.9%), from €31,210 to €24,674
of which Remuneration and social security: -€4,474
- Current portion of long-term debt -€3,729
no longer reported in 2025 (was €3,729)
- Profit (loss) carried forward -€2,533
down €2,533 (-4.2%), from €59,886 to €57,353
- Short-term financial debts +€1,857
new in 2025: €1,857
- Gross operating margin -€8,381
down €8,381 (-8.6%), from €97,141 to €88,760
- Depreciation +€5,398
up €5,398 (+44.6%), from €12,107 to €17,505
- Taxes -€3,059
down €3,059 (-45.7%), from €6,695 to €3,637
- Staff costs +€2,895
up €2,895 (+4.4%), from €66,477 to €69,372
- Other operating charges -€1,462
down €1,462 (-55.3%), from €2,645 to €1,183
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 | €115,671 | €103,916 | -€11,755 | -10.2% |
| Fixed assets | 21/28 | €20,218 | €31,514 | +€11,297 | +55.9% |
| Tangible fixed assets | 22/27 | €20,218 | €31,514 | +€11,297 | +55.9% |
| Plant, machinery and equipment | 23 | €4,909 | €4,012 | -€897 | -18.3% |
| Furniture and vehicles | 24 | €10,195 | €24,443 | +€14,249 | +140% |
| Other tangible fixed assets | 26 | €5,114 | €3,059 | -€2,055 | -40.2% |
| Current assets | 29/58 | €95,454 | €72,402 | -€23,052 | -24.1% |
| Stocks and contracts in progress | 3 | €3,150 | €4,119 | +€969 | +30.8% |
| Stocks | 30/36 | €3,150 | €4,119 | +€969 | +30.8% |
| Amounts receivable within one year | 40/41 | €48,322 | €51,623 | +€3,301 | +6.8% |
| Trade receivables | 40 | €16,509 | €24,049 | +€7,540 | +45.7% |
| Other amounts receivable | 41 | €31,814 | €27,574 | -€4,239 | -13.3% |
| Cash at bank and in hand | 54/58 | €41,453 | €15,624 | -€25,829 | -62.3% |
| Deferred charges and accrued income | 490/1 | €2,529 | €1,036 | -€1,493 | -59.0% |
| Total equity and liabilities | 10/49 | €115,671 | €103,916 | -€11,755 | -10.2% |
| Equity | 10/15 | €79,243 | €76,710 | -€2,533 | -3.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €12,358 | €12,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,358 | €12,358 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,358 | €12,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,886 | €57,353 | -€2,533 | -4.2% |
| Amounts payable | 17/49 | €36,428 | €27,206 | -€9,222 | -25.3% |
| Amounts payable within one year | 42/48 | €36,428 | €27,206 | -€9,222 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €3,729 | - | -€3,729 | |
| Financial debts | 43 | - | €1,857 | +€1,857 | |
| Other loans | 439 | - | €1,857 | +€1,857 | |
| Trade debts | 44 | €1,490 | €674 | -€815 | -54.7% |
| Suppliers | 440/4 | €1,490 | €674 | -€815 | -54.7% |
| Taxes, remuneration and social security | 45 | €31,210 | €24,674 | -€6,536 | -20.9% |
| Taxes | 450/3 | €17,180 | €15,119 | -€2,062 | -12.0% |
| Remuneration and social security | 454/9 | €14,029 | €9,555 | -€4,474 | -31.9% |
| Remuneration, social security and pensions | 62 | €66,477 | €69,372 | +€2,895 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,107 | €17,505 | +€5,398 | +44.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €789 | €809 | +€21 | +2.6% |
| Other operating charges | 640/8 | €2,645 | €1,183 | -€1,462 | -55.3% |
| Gross operating margin | 9900 | €97,141 | €88,760 | -€8,381 | -8.6% |
| Operating profit (loss) | 9901 | €15,124 | -€110 | -€15,234 | |
| Financial income | 75/76B | €2,368 | €1,419 | -€949 | -40.1% |
| Recurring financial income | 75 | €2,368 | €1,419 | -€949 | -40.1% |
| Financial charges | 65/66B | €299 | €206 | -€93 | -31.1% |
| Recurring financial charges | 65 | €299 | €206 | -€93 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €17,193 | €1,104 | -€16,089 | -93.6% |
| Income taxes | 67/77 | €6,695 | €3,637 | -€3,059 | -45.7% |
| Profit (loss) for the period | 9904 | €10,498 | -€2,533 | -€13,030 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,498 | -€2,533 | -€13,030 |
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 19 October 2026 via checked.be.