UNIPER: what changed
Two fiscal 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.
UNIPER
Largest movements
- Stocks and contracts -€8,074
down €8,074 (-6.5%), from €124,119 to €116,046
- Cash +€7,528
up €7,528 (+6.1%), from €122,614 to €130,142
mainly Stocks and contracts (+€8,074) and Trade debts (+€4,840)
- Receivables within one year -€3,588
down €3,588 (-10.7%), from €33,606 to €30,019
of which Trade receivables: -€7,418
- Other debts -€9,043
down €9,043 (-36.1%), from €25,019 to €15,976
- Tax, wage and social debts -€5,384
down €5,384 (-58.7%), from €9,174 to €3,790
of which Remuneration and social security: -€4,126
- Trade debts +€4,840
up €4,840 (+15.7%), from €30,749 to €35,589
- Gross operating margin -€5,301
down €5,301 (-45.0%), from €11,782 to €6,481
- Depreciation -€1,009
no longer reported in 2025 (was €1,009)
- Taxes -€822
down €822 (-39.8%), from €2,063 to €1,242
- Other operating charges +€201
up €201 (+30.3%), from €664 to €865
- Financial charges -€160
down €160 (-7.3%), from €2,189 to €2,028
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 | €284,261 | €277,611 | -€6,650 | -2.3% |
| Fixed assets | 21/28 | €1,025 | €1,025 | = | 0.0% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €283,236 | €276,586 | -€6,650 | -2.3% |
| Stocks and contracts in progress | 3 | €124,119 | €116,046 | -€8,074 | -6.5% |
| Stocks | 30/36 | €124,119 | €116,046 | -€8,074 | -6.5% |
| Amounts receivable within one year | 40/41 | €33,606 | €30,019 | -€3,588 | -10.7% |
| Trade receivables | 40 | €33,606 | €26,188 | -€7,418 | -22.1% |
| Other amounts receivable | 41 | - | €3,831 | +€3,831 | |
| Cash at bank and in hand | 54/58 | €122,614 | €130,142 | +€7,528 | +6.1% |
| Deferred charges and accrued income | 490/1 | €2,897 | €380 | -€2,516 | -86.9% |
| Total equity and liabilities | 10/49 | €284,261 | €277,611 | -€6,650 | -2.3% |
| Equity | 10/15 | €218,255 | €220,933 | +€2,678 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €199,655 | €202,333 | +€2,678 | +1.3% |
| Tax-exempt reserves | 132 | €6,819 | €6,819 | = | 0.0% |
| Distributable reserves | 133 | €192,836 | €195,514 | +€2,678 | +1.4% |
| Amounts payable | 17/49 | €66,006 | €56,678 | -€9,328 | -14.1% |
| Amounts payable within one year | 42/48 | €64,943 | €55,356 | -€9,586 | -14.8% |
| Trade debts | 44 | €30,749 | €35,589 | +€4,840 | +15.7% |
| Suppliers | 440/4 | €30,749 | €35,589 | +€4,840 | +15.7% |
| Taxes, remuneration and social security | 45 | €9,174 | €3,790 | -€5,384 | -58.7% |
| Taxes | 450/3 | €3,302 | €2,044 | -€1,258 | -38.1% |
| Remuneration and social security | 454/9 | €5,872 | €1,746 | -€4,126 | -70.3% |
| Other amounts payable | 47/48 | €25,019 | €15,976 | -€9,043 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,063 | €1,322 | +€258 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | - | -€1,009 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €77 | - | -€77 | |
| Other operating charges | 640/8 | €664 | €865 | +€201 | +30.3% |
| Gross operating margin | 9900 | €11,782 | €6,481 | -€5,301 | -45.0% |
| Operating profit (loss) | 9901 | €10,032 | €5,616 | -€4,416 | -44.0% |
| Financial income | 75/76B | €264 | €332 | +€68 | +25.6% |
| Recurring financial income | 75 | €264 | €332 | +€68 | +25.6% |
| Financial charges | 65/66B | €2,189 | €2,028 | -€160 | -7.3% |
| Recurring financial charges | 65 | €2,189 | €2,028 | -€160 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €8,108 | €3,920 | -€4,188 | -51.7% |
| Income taxes | 67/77 | €2,063 | €1,242 | -€822 | -39.8% |
| Profit (loss) for the period | 9904 | €6,044 | €2,678 | -€3,366 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,044 | €2,678 | -€3,366 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.