Uniporc: 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.
Uniporc
Largest movements
- Receivables within one year -€181,032
down €181,032 (-66.7%), from €271,461 to €90,429
of which Trade receivables: -€187,372
- Tangible fixed assets -€147,474
down €147,474 (-24.5%), from €600,849 to €453,375
of which Furniture and vehicles: -€154,074
- Profit (loss) carried forward -€320,928
down €320,928 (-128%), from -€250,006 to -€570,933
- Financial charges +€249,536
up €249,536 (+188,557%), from €132 to €249,668
- Depreciation +€128,803
up €128,803 (+344%), from €37,402 to €166,206
- Gross operating margin +€62,558
up €62,558 (+185%), from €33,733 to €96,291
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 | €959,705 | €629,645 | -€330,060 | -34.4% |
| Fixed assets | 21/28 | €603,328 | €455,854 | -€147,474 | -24.4% |
| Tangible fixed assets | 22/27 | €600,849 | €453,375 | -€147,474 | -24.5% |
| Land and buildings | 22 | €266,002 | €266,002 | = | 0.0% |
| Plant, machinery and equipment | 23 | €95,924 | €102,524 | +€6,600 | +6.9% |
| Furniture and vehicles | 24 | €238,923 | €84,849 | -€154,074 | -64.5% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €356,377 | €173,791 | -€182,586 | -51.2% |
| Amounts receivable within one year | 40/41 | €271,461 | €90,429 | -€181,032 | -66.7% |
| Trade receivables | 40 | €269,622 | €82,250 | -€187,372 | -69.5% |
| Other amounts receivable | 41 | €1,839 | €8,180 | +€6,340 | +345% |
| Cash at bank and in hand | 54/58 | €84,916 | €83,362 | -€1,553 | -1.8% |
| Total equity and liabilities | 10/49 | €959,705 | €629,645 | -€330,060 | -34.4% |
| Equity | 10/15 | -€42,014 | -€362,942 | -€320,928 | -764% |
| Contributions | 10/11 | €90,481 | €90,481 | = | 0.0% |
| Capital | 10 | €90,481 | €90,481 | = | 0.0% |
| Issued capital | 100 | €90,481 | €90,481 | = | 0.0% |
| Reserves | 13 | €117,510 | €117,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,048 | €9,048 | = | 0.0% |
| Legal reserve | 130 | €9,048 | €9,048 | = | 0.0% |
| Distributable reserves | 133 | €108,462 | €108,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€250,006 | -€570,933 | -€320,928 | -128% |
| Amounts payable | 17/49 | €1,001,719 | €992,587 | -€9,132 | -0.9% |
| Amounts payable within one year | 42/48 | €1,001,719 | €992,587 | -€9,132 | -0.9% |
| Trade debts | 44 | €487 | - | -€487 | |
| Suppliers | 440/4 | €487 | - | -€487 | |
| Other amounts payable | 47/48 | €1,001,232 | €992,587 | -€8,645 | -0.9% |
| Non-recurring operating income | 76A | - | €82,050 | +€82,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,402 | €166,206 | +€128,803 | +344% |
| Other operating charges | 640/8 | €2,901 | €2,148 | -€753 | -26.0% |
| Gross operating margin | 9900 | €33,733 | €96,291 | +€62,558 | +185% |
| Operating profit (loss) | 9901 | -€6,571 | -€72,063 | -€65,493 | -997% |
| Financial income | 75/76B | €1,147 | €804 | -€344 | -30.0% |
| Recurring financial income | 75 | €1,147 | €804 | -€344 | -30.0% |
| Financial charges | 65/66B | €132 | €249,668 | +€249,536 | +188,557% |
| Recurring financial charges | 65 | €132 | €249,668 | +€249,536 | +188,557% |
| Profit (loss) for the period before taxes | 9903 | -€5,555 | -€320,928 | -€315,372 | -5,677% |
| Profit (loss) for the period | 9904 | -€5,555 | -€320,928 | -€315,372 | -5,677% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,555 | -€320,928 | -€315,372 | -5,677% |
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 27 October 2026 via checked.be.