UNIMAT: 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.
UNIMAT
Largest movements
- Tangible fixed assets -€47,285
down €47,285 (-20.3%), from €232,988 to €185,703
- Receivables within one year -€16,883
down €16,883 (-16.8%), from €100,736 to €83,853
of which Trade receivables: -€19,062
- Cash -€16,296
down €16,296 (-20.5%), from €79,564 to €63,268
mainly Net result for the year (-€26,255) and Other debts (-€22,166)
- Profit (loss) carried forward -€26,255
down €26,255 (-22.9%), from €114,673 to €88,418
- Other debts -€22,166
down €22,166 (-35.1%), from €63,152 to €40,986
- Debts after one year -€21,429
down €21,429 (-16.7%), from €128,571 to €107,142
- Trade debts -€4,227
down €4,227 (-86.5%), from €4,889 to €662
- Gross operating margin -€24,804
down €24,804 (-45.3%), from €54,737 to €29,932
- Depreciation +€8,057
up €8,057 (+19.4%), from €41,617 to €49,674
- Financial charges +€3,378
up €3,378 (+955%), from €354 to €3,732
- Taxes -€3,219
no longer reported in 2025 (was €3,219)
- Staff costs +€642
up €642 (+28.1%), from €2,281 to €2,923
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 | €413,288 | €336,298 | -€76,990 | -18.6% |
| Fixed assets | 21/28 | €232,988 | €185,703 | -€47,285 | -20.3% |
| Tangible fixed assets | 22/27 | €232,988 | €185,703 | -€47,285 | -20.3% |
| Plant, machinery and equipment | 23 | €232,988 | €185,703 | -€47,285 | -20.3% |
| Current assets | 29/58 | €180,300 | €150,595 | -€29,705 | -16.5% |
| Amounts receivable within one year | 40/41 | €100,736 | €83,853 | -€16,883 | -16.8% |
| Trade receivables | 40 | €99,372 | €80,310 | -€19,062 | -19.2% |
| Other amounts receivable | 41 | €1,364 | €3,543 | +€2,179 | +160% |
| Cash at bank and in hand | 54/58 | €79,564 | €63,268 | -€16,296 | -20.5% |
| Deferred charges and accrued income | 490/1 | - | €3,474 | +€3,474 | |
| Total equity and liabilities | 10/49 | €413,288 | €336,298 | -€76,990 | -18.6% |
| Equity | 10/15 | €192,125 | €165,870 | -€26,255 | -13.7% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €57,000 | €57,000 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,673 | €88,418 | -€26,255 | -22.9% |
| Amounts payable | 17/49 | €221,164 | €170,428 | -€50,736 | -22.9% |
| Amounts payable after more than one year | 17 | €128,571 | €107,142 | -€21,429 | -16.7% |
| Financial debts | 170/4 | €128,571 | €107,142 | -€21,429 | -16.7% |
| Amounts payable within one year | 42/48 | €92,593 | €63,286 | -€29,307 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €21,429 | €21,429 | = | 0.0% |
| Trade debts | 44 | €4,889 | €662 | -€4,227 | -86.5% |
| Suppliers | 440/4 | €4,889 | €662 | -€4,227 | -86.5% |
| Taxes, remuneration and social security | 45 | €3,123 | €209 | -€2,914 | -93.3% |
| Taxes | 450/3 | €3,123 | - | -€3,123 | |
| Remuneration and social security | 454/9 | - | €209 | +€209 | |
| Other amounts payable | 47/48 | €63,152 | €40,986 | -€22,166 | -35.1% |
| Remuneration, social security and pensions | 62 | €2,281 | €2,923 | +€642 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,617 | €49,674 | +€8,057 | +19.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €54,737 | €29,932 | -€24,804 | -45.3% |
| Operating profit (loss) | 9901 | €10,454 | -€23,052 | -€33,506 | |
| Financial income | 75/76B | €320 | €530 | +€210 | +65.6% |
| Recurring financial income | 75 | €320 | €530 | +€210 | +65.6% |
| Financial charges | 65/66B | €354 | €3,732 | +€3,378 | +955% |
| Recurring financial charges | 65 | €354 | €3,732 | +€3,378 | +955% |
| Profit (loss) for the period before taxes | 9903 | €10,420 | -€26,255 | -€36,675 | |
| Income taxes | 67/77 | €3,219 | - | -€3,219 | |
| Profit (loss) for the period | 9904 | €7,201 | -€26,255 | -€33,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,201 | -€26,255 | -€33,455 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.