Unipharma: 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.
Unipharma
Largest movements
- Receivables within one year -€141,142
down €141,142 (-34.0%), from €415,487 to €274,345
of which Trade receivables: -€127,138
- Stocks and contracts +€84,366
up €84,366 (+27.6%), from €306,034 to €390,400
- Cash +€33,475
up €33,475 (+29.2%), from €114,666 to €148,141
mainly Receivables within one year (+€141,142) and Net result for the year (+€91,588)
- Debts after one year -€142,191
down €142,191 (-14.8%), from €957,684 to €815,493
- Reserves +€91,588
up €91,588 (+14.5%), from €632,904 to €724,492
of which Distributable reserves: +€91,588
- Other debts -€53,179
down €53,179 (-14.4%), from €369,140 to €315,961
- Tax, wage and social debts +€31,967
up €31,967 (+31.1%), from €102,912 to €134,879
of which Taxes: +€27,820
- Gross operating margin +€206,656
up €206,656 (+23.0%), from €896,917 to €1.1m
- Staff costs +€187,813
up €187,813 (+25.5%), from €735,338 to €923,151
- Taxes +€13,331
up €13,331 (+63.9%), from €20,873 to €34,204
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 | €2,496,659 | €2,450,403 | -€46,257 | -1.9% |
| Fixed assets | 21/28 | €1,651,790 | €1,630,156 | -€21,634 | -1.3% |
| Tangible fixed assets | 22/27 | €69,139 | €47,505 | -€21,634 | -31.3% |
| Land and buildings | 22 | €47,689 | €36,203 | -€11,487 | -24.1% |
| Plant, machinery and equipment | 23 | €19,972 | €5,741 | -€14,231 | -71.3% |
| Furniture and vehicles | 24 | €1,478 | €5,562 | +€4,084 | +276.3% |
| Financial fixed assets | 28 | €1,582,651 | €1,582,651 | = | 0.0% |
| Current assets | 29/58 | €844,869 | €820,246 | -€24,623 | -2.9% |
| Stocks and contracts in progress | 3 | €306,034 | €390,400 | +€84,366 | +27.6% |
| Stocks | 30/36 | €306,034 | €390,400 | +€84,366 | +27.6% |
| Amounts receivable within one year | 40/41 | €415,487 | €274,345 | -€141,142 | -34.0% |
| Trade receivables | 40 | €401,448 | €274,310 | -€127,138 | -31.7% |
| Other amounts receivable | 41 | €14,039 | €35 | -€14,004 | -99.8% |
| Cash at bank and in hand | 54/58 | €114,666 | €148,141 | +€33,475 | +29.2% |
| Deferred charges and accrued income | 490/1 | €8,682 | €7,361 | -€1,322 | -15.2% |
| Total equity and liabilities | 10/49 | €2,496,659 | €2,450,403 | -€46,257 | -1.9% |
| Equity | 10/15 | €707,272 | €798,860 | +€91,588 | +12.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €632,904 | €724,492 | +€91,588 | +14.5% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €618,031 | €709,618 | +€91,588 | +14.8% |
| Amounts payable | 17/49 | €1,789,387 | €1,651,543 | -€137,844 | -7.7% |
| Amounts payable after more than one year | 17 | €957,684 | €815,493 | -€142,191 | -14.8% |
| Financial debts | 170/4 | €957,684 | €815,493 | -€142,191 | -14.8% |
| Amounts payable within one year | 42/48 | €831,704 | €836,050 | +€4,346 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €143,672 | €144,900 | +€1,227 | +0.9% |
| Trade debts | 44 | €215,979 | €240,311 | +€24,331 | +11.3% |
| Suppliers | 440/4 | €66,401 | €240,311 | +€173,910 | +261.9% |
| Bills of exchange payable | 441 | €149,578 | - | -€149,578 | |
| Taxes, remuneration and social security | 45 | €102,912 | €134,879 | +€31,967 | +31.1% |
| Taxes | 450/3 | €15,884 | €43,704 | +€27,820 | +175.1% |
| Remuneration and social security | 454/9 | €87,027 | €91,175 | +€4,148 | +4.8% |
| Other amounts payable | 47/48 | €369,140 | €315,961 | -€53,179 | -14.4% |
| Remuneration, social security and pensions | 62 | €735,338 | €923,151 | +€187,813 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,068 | €27,284 | +€216 | +0.8% |
| Other operating charges | 640/8 | €8,314 | €7,489 | -€826 | -9.9% |
| Non-recurring operating charges | 66A | - | €1,064 | +€1,064 | |
| Gross operating margin | 9900 | €896,917 | €1,103,573 | +€206,656 | +23.0% |
| Operating profit (loss) | 9901 | €126,197 | €144,585 | +€18,388 | +14.6% |
| Financial income | 75/76B | €595 | €290 | -€305 | -51.2% |
| Recurring financial income | 75 | €595 | €290 | -€305 | -51.2% |
| Financial charges | 65/66B | €18,483 | €19,084 | +€601 | +3.3% |
| Recurring financial charges | 65 | €18,036 | €19,084 | +€1,048 | +5.8% |
| Non-recurring financial charges | 66B | €448 | - | -€448 | |
| Profit (loss) for the period before taxes | 9903 | €108,310 | €125,792 | +€17,482 | +16.1% |
| Income taxes | 67/77 | €20,873 | €34,204 | +€13,331 | +63.9% |
| Profit (loss) for the period | 9904 | €87,436 | €91,588 | +€4,151 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,436 | €91,588 | +€4,151 | +4.7% |
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 12 October 2026 via checked.be.