UNIPHARM: 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.
UNIPHARM
Largest movements
- Receivables within one year -€33,600
down €33,600 (-18.1%), from €185,132 to €151,532
of which Other amounts receivable: -€25,526
- Stocks and contracts +€17,616
up €17,616 (+6.5%), from €272,972 to €290,588
- Tangible fixed assets -€13,576
down €13,576 (-8.5%), from €159,688 to €146,112
of which Land and buildings: -€10,851
- Trade debts -€37,894
down €37,894 (-17.3%), from €218,847 to €180,953
- Reserves +€12,609
up €12,609 (+26.6%), from €47,391 to €60,000
of which Distributable reserves: +€12,109
- Gross operating margin +€70,990
up €70,990 (+124.0%), from €57,231 to €128,221
- Other operating charges -€7,570
down €7,570 (-46.2%), from €16,396 to €8,826
- Staff costs +€6,742
up €6,742 (+8.9%), from €75,839 to €82,581
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 | €739,849 | €716,027 | -€23,823 | -3.2% |
| Fixed assets | 21/28 | €163,688 | €150,112 | -€13,576 | -8.3% |
| Tangible fixed assets | 22/27 | €159,688 | €146,112 | -€13,576 | -8.5% |
| Land and buildings | 22 | €132,494 | €121,642 | -€10,851 | -8.2% |
| Plant, machinery and equipment | 23 | €27,195 | €24,470 | -€2,724 | -10.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €576,161 | €565,915 | -€10,247 | -1.8% |
| Stocks and contracts in progress | 3 | €272,972 | €290,588 | +€17,616 | +6.5% |
| Stocks | 30/36 | €272,972 | €290,588 | +€17,616 | +6.5% |
| Amounts receivable within one year | 40/41 | €185,132 | €151,532 | -€33,600 | -18.1% |
| Trade receivables | 40 | €157,641 | €149,567 | -€8,074 | -5.1% |
| Other amounts receivable | 41 | €27,491 | €1,965 | -€25,526 | -92.9% |
| Current investments | 50/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €116,552 | €119,879 | +€3,327 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,416 | -€89 | -5.9% |
| Total equity and liabilities | 10/49 | €739,849 | €716,027 | -€23,823 | -3.2% |
| Equity | 10/15 | €355,978 | €369,364 | +€13,386 | +3.8% |
| Contributions | 10/11 | €308,587 | €305,157 | -€3,430 | -1.1% |
| Reserves | 13 | €47,391 | €60,000 | +€12,609 | +26.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,500 | +€500 | +25.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Own shares acquired | 1312 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | €45,391 | €57,500 | +€12,109 | +26.7% |
| Profit (loss) carried forward | 14 | €0 | €4,207 | +€4,207 | |
| Amounts payable | 17/49 | €383,871 | €346,663 | -€37,208 | -9.7% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €233,871 | €196,651 | -€37,220 | -15.9% |
| Trade debts | 44 | €218,847 | €180,953 | -€37,894 | -17.3% |
| Suppliers | 440/4 | €218,847 | €180,953 | -€37,894 | -17.3% |
| Taxes, remuneration and social security | 45 | €15,024 | €15,698 | +€674 | +4.5% |
| Taxes | 450/3 | €592 | €2,080 | +€1,488 | +251.2% |
| Remuneration and social security | 454/9 | €14,431 | €13,617 | -€814 | -5.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €12 | +€12 | |
| Remuneration, social security and pensions | 62 | €75,839 | €82,581 | +€6,742 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,568 | €13,576 | +€8 | +0.1% |
| Other operating charges | 640/8 | €16,396 | €8,826 | -€7,570 | -46.2% |
| Gross operating margin | 9900 | €57,231 | €128,221 | +€70,990 | +124.0% |
| Operating profit (loss) | 9901 | -€48,572 | €23,239 | +€71,810 | |
| Financial income | 75/76B | €1,264 | €1,474 | +€211 | +16.7% |
| Recurring financial income | 75 | €1,264 | €1,474 | +€211 | +16.7% |
| Financial charges | 65/66B | €8,280 | €7,898 | -€382 | -4.6% |
| Recurring financial charges | 65 | €8,280 | €7,898 | -€382 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,588 | €16,816 | +€72,403 | |
| Profit (loss) for the period | 9904 | -€55,588 | €16,816 | +€72,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,588 | €16,816 | +€72,403 |
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 11 October 2026 via checked.be.