UNIPARK: 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.
UNIPARK
Largest movements
- Financial fixed assets +€190,287
up €190,287 (+3.4%), from €5.5m to €5.7m
- Profit (loss) carried forward +€122,405
up €122,405 (+76.7%), from €159,604 to €282,009
- Financial income -€154,018
down €154,018 (-44.7%), from €344,305 to €190,287
- Taxes -€126,927
down €126,927 (-68.7%), from €184,655 to €57,727
- Gross operating margin -€11,208
down €11,208, from €9,244 to -€1,964
- Other operating charges +€894
up €894 (+354.7%), from €252 to €1,146
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.
Cash bridge derived
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 | €7,148,712 | €7,254,294 | +€105,582 | +1.5% |
| Fixed assets | 21/28 | €5,520,493 | €5,710,780 | +€190,287 | +3.4% |
| Financial fixed assets | 28 | €5,520,493 | €5,710,780 | +€190,287 | +3.4% |
| Current assets | 29/58 | €1,628,219 | €1,543,514 | -€84,705 | -5.2% |
| Stocks and contracts in progress | 3 | €984,096 | €984,096 | = | 0.0% |
| Stocks | 30/36 | €984,096 | €984,096 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €212,540 | €169,765 | -€42,775 | -20.1% |
| Trade receivables | 40 | €43,469 | €0 | -€43,469 | -100.0% |
| Other amounts receivable | 41 | €169,071 | €169,765 | +€694 | +0.4% |
| Cash at bank and in hand | 54/58 | €431,583 | €389,653 | -€41,930 | -9.7% |
| Total equity and liabilities | 10/49 | €7,148,712 | €7,254,294 | +€105,582 | +1.5% |
| Equity | 10/15 | €5,274,756 | €5,403,604 | +€128,848 | +2.4% |
| Contributions | 10/11 | €4,924,040 | €4,924,040 | = | 0.0% |
| Capital | 10 | €4,924,040 | €4,924,040 | = | 0.0% |
| Issued capital | 100 | €4,924,040 | €4,924,040 | = | 0.0% |
| Reserves | 13 | €191,112 | €197,554 | +€6,442 | +3.4% |
| Non-distributable reserves | 130/1 | €191,112 | €197,554 | +€6,442 | +3.4% |
| Legal reserve | 130 | €191,112 | €197,554 | +€6,442 | +3.4% |
| Profit (loss) carried forward | 14 | €159,604 | €282,009 | +€122,405 | +76.7% |
| Amounts payable | 17/49 | €1,873,956 | €1,850,690 | -€23,266 | -1.2% |
| Amounts payable within one year | 42/48 | €1,873,956 | €1,850,690 | -€23,266 | -1.2% |
| Trade debts | 44 | €1,689,302 | €1,704,799 | +€15,497 | +0.9% |
| Suppliers | 440/4 | €1,689,302 | €1,704,799 | +€15,497 | +0.9% |
| Taxes, remuneration and social security | 45 | €184,655 | €145,892 | -€38,763 | -21.0% |
| Taxes | 450/3 | €184,655 | €145,892 | -€38,763 | -21.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €252 | €1,146 | +€894 | +354.7% |
| Gross operating margin | 9900 | €9,244 | -€1,964 | -€11,208 | |
| Operating profit (loss) | 9901 | €8,992 | -€3,110 | -€12,102 | |
| Financial income | 75/76B | €344,305 | €190,287 | -€154,018 | -44.7% |
| Recurring financial income | 75 | €344,305 | €190,287 | -€154,018 | -44.7% |
| Financial charges | 65/66B | €639 | €602 | -€37 | -5.8% |
| Recurring financial charges | 65 | €639 | €602 | -€37 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €352,659 | €186,575 | -€166,084 | -47.1% |
| Income taxes | 67/77 | €184,655 | €57,727 | -€126,927 | -68.7% |
| Profit (loss) for the period | 9904 | €168,004 | €128,848 | -€39,156 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €168,004 | €128,848 | -€39,156 | -23.3% |
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 10 October 2026 via checked.be.