UNIPOC: 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.
UNIPOC
Largest movements
- Tangible fixed assets -€84,333
down €84,333 (-19.4%), from €435,655 to €351,322
of which Land and buildings: -€44,168
- Receivables within one year +€55,482
up €55,482 (+467%), from €11,876 to €67,358
of which Trade receivables: +€46,288
- Cash -€8,016
down €8,016 (-72.8%), from €11,009 to €2,993
mainly Net result for the year (-€83,348) and Receivables within one year (-€55,482)
- Profit (loss) carried forward -€83,348
down €83,348 (-6.1%), from -€1.4m to -€1.5m
- Trade debts +€38,405
up €38,405 (+293%), from €13,109 to €51,514
- Tax, wage and social debts +€5,236
up €5,236 (+31.1%), from €16,809 to €22,045
of which Taxes: +€4,220
- Gross operating margin +€28,043
up €28,043 (+14.8%), from €189,983 to €218,026
- Financial charges -€10,739
down €10,739 (-16.1%), from €66,863 to €56,124
- Depreciation -€7,585
down €7,585 (-6.7%), from €113,927 to €106,342
- Staff costs +€5,763
up €5,763 (+4.5%), from €127,862 to €133,625
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 | €466,386 | €425,671 | -€40,715 | -8.7% |
| Fixed assets | 21/28 | €436,126 | €351,793 | -€84,333 | -19.3% |
| Tangible fixed assets | 22/27 | €435,655 | €351,322 | -€84,333 | -19.4% |
| Land and buildings | 22 | €318,050 | €273,882 | -€44,168 | -13.9% |
| Plant, machinery and equipment | 23 | €18,623 | €3,912 | -€14,711 | -79.0% |
| Furniture and vehicles | 24 | €59,416 | €44,218 | -€15,198 | -25.6% |
| Other tangible fixed assets | 26 | €39,566 | €29,310 | -€10,256 | -25.9% |
| Financial fixed assets | 28 | €471 | €471 | = | 0.0% |
| Current assets | 29/58 | €30,260 | €73,878 | +€43,618 | +144% |
| Amounts receivable within one year | 40/41 | €11,876 | €67,358 | +€55,482 | +467% |
| Trade receivables | 40 | €8,289 | €54,577 | +€46,288 | +558% |
| Other amounts receivable | 41 | €3,587 | €12,781 | +€9,194 | +256% |
| Cash at bank and in hand | 54/58 | €11,009 | €2,993 | -€8,016 | -72.8% |
| Deferred charges and accrued income | 490/1 | €7,375 | €3,527 | -€3,848 | -52.2% |
| Total equity and liabilities | 10/49 | €466,386 | €425,671 | -€40,715 | -8.7% |
| Equity | 10/15 | -€1,182,414 | -€1,265,762 | -€83,348 | -7.0% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,377,414 | -€1,460,762 | -€83,348 | -6.1% |
| Amounts payable | 17/49 | €1,648,800 | €1,691,433 | +€42,633 | +2.6% |
| Amounts payable after more than one year | 17 | €1,520,000 | €1,520,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,520,000 | €1,520,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,213 | €123,143 | +€42,930 | +53.5% |
| Financial debts | 43 | €450 | - | -€450 | |
| Credit institutions | 430/8 | €450 | - | -€450 | |
| Trade debts | 44 | €13,109 | €51,514 | +€38,405 | +293% |
| Suppliers | 440/4 | €13,109 | €51,514 | +€38,405 | +293% |
| Taxes, remuneration and social security | 45 | €16,809 | €22,045 | +€5,236 | +31.1% |
| Taxes | 450/3 | €6,670 | €10,890 | +€4,220 | +63.3% |
| Remuneration and social security | 454/9 | €10,139 | €11,155 | +€1,016 | +10.0% |
| Other amounts payable | 47/48 | €49,845 | €49,584 | -€261 | -0.5% |
| Accrued charges and deferred income | 492/3 | €48,587 | €48,290 | -€297 | -0.6% |
| Remuneration, social security and pensions | 62 | €127,862 | €133,625 | +€5,763 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,927 | €106,342 | -€7,585 | -6.7% |
| Other operating charges | 640/8 | €5,936 | €6,173 | +€237 | +4.0% |
| Gross operating margin | 9900 | €189,983 | €218,026 | +€28,043 | +14.8% |
| Operating profit (loss) | 9901 | -€57,742 | -€28,114 | +€29,628 | +51.3% |
| Financial income | 75/76B | €367 | €890 | +€523 | +143% |
| Recurring financial income | 75 | €91 | €154 | +€63 | +69.2% |
| Non-recurring financial income | 76B | €276 | €736 | +€460 | +167% |
| Financial charges | 65/66B | €66,863 | €56,124 | -€10,739 | -16.1% |
| Recurring financial charges | 65 | €66,863 | €56,124 | -€10,739 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€124,238 | -€83,348 | +€40,890 | +32.9% |
| Profit (loss) for the period | 9904 | -€124,238 | -€83,348 | +€40,890 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,238 | -€83,348 | +€40,890 | +32.9% |
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 19 October 2026 via checked.be.