Uniphar: 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.
Uniphar
Largest movements
- Cash +€96,680
up €96,680 (+351%), from €27,553 to €124,233
mainly Net result for the year (+€123,658) and Trade debts (+€70,043)
- Receivables within one year -€58,683
down €58,683 (-26.8%), from €219,282 to €160,599
of which Other amounts receivable: -€44,440
- Tangible fixed assets +€54,467
new in 2025: €54,467
of which Plant, machinery and equipment: +€44,800
- Stocks and contracts +€19,553
up €19,553 (+16.6%), from €117,947 to €137,500
- Trade debts +€70,043
up €70,043 (+59.6%), from €117,581 to €187,625
- Other debts +€41,600
up €41,600 (+50.8%), from €81,900 to €123,500
- Gross operating margin +€78,187
up €78,187 (+37.1%), from €210,483 to €288,670
- Staff costs +€34,880
up €34,880 (+34.9%), from €100,072 to €134,952
- Depreciation +€15,425
up €15,425 (+2,534%), from €609 to €16,033
- Other operating charges -€11,379
down €11,379 (-61.0%), from €18,666 to €7,287
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 | €364,959 | €476,976 | +€112,016 | +30.7% |
| Fixed assets | 21/28 | €177 | €54,644 | +€54,467 | +30,706% |
| Tangible fixed assets | 22/27 | - | €54,467 | +€54,467 | |
| Plant, machinery and equipment | 23 | - | €44,800 | +€44,800 | |
| Furniture and vehicles | 24 | - | €9,667 | +€9,667 | |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €364,782 | €422,331 | +€57,550 | +15.8% |
| Stocks and contracts in progress | 3 | €117,947 | €137,500 | +€19,553 | +16.6% |
| Stocks | 30/36 | €117,947 | €137,500 | +€19,553 | +16.6% |
| Amounts receivable within one year | 40/41 | €219,282 | €160,599 | -€58,683 | -26.8% |
| Trade receivables | 40 | €15,714 | €1,471 | -€14,243 | -90.6% |
| Other amounts receivable | 41 | €203,568 | €159,128 | -€44,440 | -21.8% |
| Cash at bank and in hand | 54/58 | €27,553 | €124,233 | +€96,680 | +351% |
| Total equity and liabilities | 10/49 | €364,959 | €476,976 | +€112,016 | +30.7% |
| Equity | 10/15 | €133,181 | €133,338 | +€158 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,527 | €1,527 | = | 0.0% |
| Reserves | 13 | €69,598 | €69,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €63,398 | €63,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55 | €213 | +€158 | +286% |
| Amounts payable | 17/49 | €231,779 | €343,637 | +€111,859 | +48.3% |
| Amounts payable within one year | 42/48 | €231,779 | €343,637 | +€111,859 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €140 | €140 | = | 0.0% |
| Trade debts | 44 | €117,581 | €187,625 | +€70,043 | +59.6% |
| Suppliers | 440/4 | €117,581 | €187,625 | +€70,043 | +59.6% |
| Taxes, remuneration and social security | 45 | €32,157 | €32,372 | +€215 | +0.7% |
| Taxes | 450/3 | €11,504 | €12,473 | +€969 | +8.4% |
| Remuneration and social security | 454/9 | €20,653 | €19,900 | -€754 | -3.6% |
| Other amounts payable | 47/48 | €81,900 | €123,500 | +€41,600 | +50.8% |
| Remuneration, social security and pensions | 62 | €100,072 | €134,952 | +€34,880 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €16,033 | +€15,425 | +2,534% |
| Other operating charges | 640/8 | €18,666 | €7,287 | -€11,379 | -61.0% |
| Gross operating margin | 9900 | €210,483 | €288,670 | +€78,187 | +37.1% |
| Operating profit (loss) | 9901 | €91,136 | €130,398 | +€39,262 | +43.1% |
| Financial income | 75/76B | €921 | €1,743 | +€822 | +89.3% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +738% |
| Non-recurring financial income | 76B | €919 | €1,725 | +€806 | +87.8% |
| Financial charges | 65/66B | €5,322 | €4,912 | -€410 | -7.7% |
| Recurring financial charges | 65 | €5,322 | €2,940 | -€2,382 | -44.8% |
| Non-recurring financial charges | 66B | - | €1,972 | +€1,972 | |
| Profit (loss) for the period before taxes | 9903 | €86,735 | €127,230 | +€40,494 | +46.7% |
| Income taxes | 67/77 | €5,636 | €3,572 | -€2,064 | -36.6% |
| Profit (loss) for the period | 9904 | €81,099 | €123,658 | +€42,558 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,099 | €123,658 | +€42,558 | +52.5% |
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 17 October 2026 via checked.be.