UNIPROJECT: what changed
Two fiscal 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.
UNIPROJECT
Largest movements
- Stocks and contracts -€376,723
down €376,723 (-40.7%), from €925,824 to €549,101
- Short-term financial debts -€391,917
no longer reported in 2025 (was €391,917)
- Gross operating margin +€22,772
up €22,772 (+162.9%), from €13,981 to €36,753
- Financial charges -€11,861
down €11,861 (-26.0%), from €45,629 to €33,768
- Financial income -€3,860
down €3,860 (-29.9%), from €12,914 to €9,055
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 | €1,301,686 | €934,617 | -€367,069 | -28.2% |
| Fixed assets | 21/28 | €34,090 | €34,090 | = | 0.0% |
| Financial fixed assets | 28 | €34,090 | €34,090 | = | 0.0% |
| Current assets | 29/58 | €1,267,596 | €900,527 | -€367,069 | -29.0% |
| Amounts receivable after more than one year | 29 | €330,985 | €340,177 | +€9,192 | +2.8% |
| Other amounts receivable | 291 | €330,985 | €340,177 | +€9,192 | +2.8% |
| Stocks and contracts in progress | 3 | €925,824 | €549,101 | -€376,723 | -40.7% |
| Stocks | 30/36 | €925,824 | €549,101 | -€376,723 | -40.7% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,073 | €4,575 | +€503 | +12.3% |
| Deferred charges and accrued income | 490/1 | €1,714 | €1,674 | -€40 | -2.3% |
| Total equity and liabilities | 10/49 | €1,301,686 | €934,617 | -€367,069 | -28.2% |
| Equity | 10/15 | €322,842 | €333,731 | +€10,889 | +3.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €172,842 | €183,731 | +€10,889 | +6.3% |
| Distributable reserves | 133 | €172,842 | €183,731 | +€10,889 | +6.3% |
| Amounts payable | 17/49 | €978,844 | €600,886 | -€377,958 | -38.6% |
| Amounts payable after more than one year | 17 | €124,500 | €124,500 | = | 0.0% |
| Other amounts payable | 178/9 | €124,500 | €124,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €833,189 | €450,926 | -€382,263 | -45.9% |
| Financial debts | 43 | €391,917 | - | -€391,917 | |
| Credit institutions | 430/8 | €391,917 | - | -€391,917 | |
| Trade debts | 44 | - | €191 | +€191 | |
| Suppliers | 440/4 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €441,272 | €450,735 | +€9,463 | +2.1% |
| Accrued charges and deferred income | 492/3 | €21,155 | €25,460 | +€4,305 | +20.3% |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Other operating charges | 640/8 | €1,175 | €1,150 | -€25 | -2.1% |
| Gross operating margin | 9900 | €13,981 | €36,753 | +€22,772 | +162.9% |
| Operating profit (loss) | 9901 | €12,806 | €35,603 | +€22,797 | +178.0% |
| Financial income | 75/76B | €12,914 | €9,055 | -€3,860 | -29.9% |
| Recurring financial income | 75 | €12,914 | €9,055 | -€3,860 | -29.9% |
| Financial charges | 65/66B | €45,629 | €33,768 | -€11,861 | -26.0% |
| Recurring financial charges | 65 | €45,629 | €33,768 | -€11,861 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,908 | €10,889 | +€30,798 | |
| Profit (loss) for the period | 9904 | -€19,908 | €10,889 | +€30,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,908 | €10,889 | +€30,798 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.