UNIPRO: 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.
UNIPRO
Largest movements
- Tangible fixed assets +€5,598
up €5,598 (+50.6%), from €11,059 to €16,657
of which Furniture and vehicles: +€4,631
- Receivables within one year -€5,206
down €5,206 (-83.9%), from €6,206 to €1,000
- Cash +€3,111
up €3,111 (+6.1%), from €50,769 to €53,879
mainly Net result for the year (+€14,889) and Receivables within one year (+€5,206)
- Intangible fixed assets -€1,000
down €1,000 (-76.5%), from €1,307 to €307
- Other debts -€6,125
down €6,125 (-30.3%), from €20,221 to €14,097
- Tax, wage and social debts +€4,211
up €4,211 (+137.7%), from €3,058 to €7,270
of which Remuneration and social security: +€2,462
- Debts after one year +€2,093
up €2,093 (+35.0%), from €5,973 to €8,066
- Trade debts +€1,132
up €1,132 (+55.5%), from €2,039 to €3,171
- Profit (loss) carried forward +€889
up €889 (+2.2%), from €40,792 to €41,681
- Gross operating margin +€34,174
up €34,174 (+77.9%), from €43,870 to €78,044
- Staff costs +€21,945
up €21,945 (+77.6%), from €28,266 to €50,211
- Financial charges +€1,434
up €1,434 (+67.8%), from €2,115 to €3,549
- Other operating charges -€947
down €947 (-27.6%), from €3,436 to €2,489
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 | €75,584 | €77,785 | +€2,200 | +2.9% |
| Fixed assets | 21/28 | €12,366 | €16,964 | +€4,598 | +37.2% |
| Intangible fixed assets | 21 | €1,307 | €307 | -€1,000 | -76.5% |
| Tangible fixed assets | 22/27 | €11,059 | €16,657 | +€5,598 | +50.6% |
| Plant, machinery and equipment | 23 | €8,615 | €9,582 | +€967 | +11.2% |
| Furniture and vehicles | 24 | €2,444 | €7,075 | +€4,631 | +189.5% |
| Current assets | 29/58 | €63,218 | €60,821 | -€2,397 | -3.8% |
| Stocks and contracts in progress | 3 | €5,225 | €4,890 | -€335 | -6.4% |
| Stocks | 30/36 | €5,225 | €4,890 | -€335 | -6.4% |
| Amounts receivable within one year | 40/41 | €6,206 | €1,000 | -€5,206 | -83.9% |
| Other amounts receivable | 41 | €6,206 | €1,000 | -€5,206 | -83.9% |
| Cash at bank and in hand | 54/58 | €50,769 | €53,879 | +€3,111 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,051 | +€32 | +3.2% |
| Total equity and liabilities | 10/49 | €75,584 | €77,785 | +€2,200 | +2.9% |
| Equity | 10/15 | €44,292 | €45,181 | +€889 | +2.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,792 | €41,681 | +€889 | +2.2% |
| Amounts payable | 17/49 | €31,292 | €32,604 | +€1,312 | +4.2% |
| Amounts payable after more than one year | 17 | €5,973 | €8,066 | +€2,093 | +35.0% |
| Other amounts payable | 178/9 | €5,973 | €8,066 | +€2,093 | +35.0% |
| Amounts payable within one year | 42/48 | €25,319 | €24,538 | -€781 | -3.1% |
| Trade debts | 44 | €2,039 | €3,171 | +€1,132 | +55.5% |
| Suppliers | 440/4 | €2,039 | €3,171 | +€1,132 | +55.5% |
| Taxes, remuneration and social security | 45 | €3,058 | €7,270 | +€4,211 | +137.7% |
| Taxes | 450/3 | €85 | €1,835 | +€1,750 | +2056.8% |
| Remuneration and social security | 454/9 | €2,973 | €5,435 | +€2,462 | +82.8% |
| Other amounts payable | 47/48 | €20,221 | €14,097 | -€6,125 | -30.3% |
| Remuneration, social security and pensions | 62 | €28,266 | €50,211 | +€21,945 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €4,700 | +€676 | +16.8% |
| Other operating charges | 640/8 | €3,436 | €2,489 | -€947 | -27.6% |
| Gross operating margin | 9900 | €43,870 | €78,044 | +€34,174 | +77.9% |
| Operating profit (loss) | 9901 | €8,143 | €20,643 | +€12,500 | +153.5% |
| Financial charges | 65/66B | €2,115 | €3,549 | +€1,434 | +67.8% |
| Recurring financial charges | 65 | €2,115 | €3,549 | +€1,434 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €6,028 | €17,094 | +€11,066 | +183.6% |
| Income taxes | 67/77 | €1,559 | €2,206 | +€647 | +41.5% |
| Profit (loss) for the period | 9904 | €4,469 | €14,889 | +€10,420 | +233.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,469 | €14,889 | +€10,420 | +233.1% |
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 9 October 2026 via checked.be.