UNIPLANT: 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.
UNIPLANT
Largest movements
- Receivables within one year -€494,292
down €494,292 (-51.5%), from €959,018 to €464,726
of which Trade receivables: -€494,292
- Stocks and contracts +€336,620
new in 2025: €336,620
- Tangible fixed assets -€23,500
down €23,500 (-100%), from €23,500 to €0
- Cash -€11,621
down €11,621 (-31.0%), from €37,476 to €25,854
mainly Stocks and contracts (-€336,620) and Net result for the year (-€241,033)
- Other debts +€225,504
up €225,504 (+64.4%), from €350,000 to €575,504
- Reserves -€177,062
down €177,062 (-100%), from €177,062 to €0
of which Distributable reserves: -€177,062
- Accrued charges and deferred income -€129,608
down €129,608 (-81.4%), from €159,152 to €29,544
- Profit (loss) carried forward -€74,048
new in 2025: -€74,048
- Tax, wage and social debts -€37,799
down €37,799 (-67.4%), from €56,053 to €18,254
- Other operating charges +€141,439
up €141,439 (+23,439%), from €603 to €142,042
- Gross operating margin -€131,120
down €131,120, from €67,465 to -€63,655
- Financial income +€7,609
up €7,609 (+263%), from €2,889 to €10,498
- Financial charges -€6,161
down €6,161 (-14.5%), from €42,401 to €36,240
of which Financial charges: -€6,161
- Taxes +€2,259
up €2,259 (+79.3%), from €2,848 to €5,108
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 | €1,020,361 | €827,615 | -€192,746 | -18.9% |
| Fixed assets | 21/28 | €23,500 | €0 | -€23,500 | -100% |
| Tangible fixed assets | 22/27 | €23,500 | €0 | -€23,500 | -100% |
| Land and buildings | 22 | €23,500 | €0 | -€23,500 | -100% |
| Current assets | 29/58 | €996,861 | €827,615 | -€169,246 | -17.0% |
| Stocks and contracts in progress | 3 | - | €336,620 | +€336,620 | |
| Stocks | 30/36 | - | €336,620 | +€336,620 | |
| Amounts receivable within one year | 40/41 | €959,018 | €464,726 | -€494,292 | -51.5% |
| Trade receivables | 40 | €931,866 | €437,575 | -€494,292 | -53.0% |
| Other amounts receivable | 41 | €27,152 | €27,152 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,476 | €25,854 | -€11,621 | -31.0% |
| Deferred charges and accrued income | 490/1 | €368 | €414 | +€47 | +12.7% |
| Total equity and liabilities | 10/49 | €1,020,361 | €827,615 | -€192,746 | -18.9% |
| Equity | 10/15 | €334,075 | €74,028 | -€260,047 | -77.8% |
| Contributions | 10/11 | €157,012 | €148,076 | -€8,936 | -5.7% |
| Reserves | 13 | €177,062 | €0 | -€177,062 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €177,062 | €0 | -€177,062 | -100% |
| Profit (loss) carried forward | 14 | - | -€74,048 | -€74,048 | |
| Amounts payable | 17/49 | €686,287 | €753,587 | +€67,300 | +9.8% |
| Amounts payable within one year | 42/48 | €527,134 | €724,043 | +€196,909 | +37.4% |
| Trade debts | 44 | €121,082 | €130,285 | +€9,203 | +7.6% |
| Suppliers | 440/4 | €121,082 | €130,285 | +€9,203 | +7.6% |
| Taxes, remuneration and social security | 45 | €56,053 | €18,254 | -€37,799 | -67.4% |
| Taxes | 450/3 | €56,053 | €18,254 | -€37,799 | -67.4% |
| Other amounts payable | 47/48 | €350,000 | €575,504 | +€225,504 | +64.4% |
| Accrued charges and deferred income | 492/3 | €159,152 | €29,544 | -€129,608 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,350 | €1,175 | -€1,175 | -50.0% |
| Other operating charges | 640/8 | €603 | €142,042 | +€141,439 | +23,439% |
| Non-recurring operating charges | 66A | - | €3,312 | +€3,312 | |
| Gross operating margin | 9900 | €67,465 | -€63,655 | -€131,120 | |
| Operating profit (loss) | 9901 | €64,512 | -€210,184 | -€274,695 | |
| Financial income | 75/76B | €2,889 | €10,498 | +€7,609 | +263% |
| Recurring financial income | 75 | €2,889 | €10,498 | +€7,609 | +263% |
| Financial charges | 65/66B | €42,401 | €36,240 | -€6,161 | -14.5% |
| Recurring financial charges | 65 | €42,401 | €36,240 | -€6,161 | -14.5% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €25,000 | -€235,926 | -€260,926 | |
| Income taxes | 67/77 | €2,848 | €5,108 | +€2,259 | +79.3% |
| Profit (loss) for the period | 9904 | €22,152 | -€241,033 | -€263,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,152 | -€241,033 | -€263,185 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.