UNIPS: 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.
UNIPS
Largest movements
- Receivables within one year -€110,435
down €110,435 (-61.8%), from €178,733 to €68,298
of which Trade receivables: -€136,721
- Cash -€29,153
down €29,153 (-22.5%), from €129,791 to €100,637
mainly Net result for the year (-€40,427) and Tax, wage and social debts (-€40,212)
- Tangible fixed assets +€12,618
up €12,618 (+4.5%), from €277,494 to €290,112
of which Land and buildings: +€14,384
- Profit (loss) carried forward -€40,427
down €40,427 (-18.0%), from €224,729 to €184,302
- Tax, wage and social debts -€40,212
down €40,212 (-98.4%), from €40,877 to €665
- Advances received -€30,000
down €30,000 (-100%), from €30,000 to €0
- Accrued charges and deferred income -€11,488
down €11,488 (-100%), from €11,488 to €0
- Other debts -€7,811
down €7,811 (-100%), from €7,811 to €0
- Gross operating margin -€58,254
down €58,254, from €46,492 to -€11,761
- Taxes -€10,276
down €10,276, from €6,972 to -€3,304
- Financial charges -€5,912
down €5,912 (-97.6%), from €6,060 to €148
- Other operating charges +€5,612
up €5,612 (+241%), from €2,326 to €7,939
- Depreciation -€4,447
down €4,447 (-15.6%), from €28,549 to €24,102
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 | €587,511 | €460,085 | -€127,427 | -21.7% |
| Fixed assets | 21/28 | €277,494 | €290,112 | +€12,618 | +4.5% |
| Tangible fixed assets | 22/27 | €277,494 | €290,112 | +€12,618 | +4.5% |
| Land and buildings | 22 | €267,372 | €281,756 | +€14,384 | +5.4% |
| Plant, machinery and equipment | 23 | €835 | €550 | -€284 | -34.1% |
| Furniture and vehicles | 24 | €9,287 | €7,806 | -€1,482 | -16.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €310,017 | €169,973 | -€140,044 | -45.2% |
| Amounts receivable within one year | 40/41 | €178,733 | €68,298 | -€110,435 | -61.8% |
| Trade receivables | 40 | €177,718 | €40,998 | -€136,721 | -76.9% |
| Other amounts receivable | 41 | €1,014 | €27,300 | +€26,286 | +2,591% |
| Cash at bank and in hand | 54/58 | €129,791 | €100,637 | -€29,153 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,037 | -€456 | -30.5% |
| Total equity and liabilities | 10/49 | €587,511 | €460,085 | -€127,427 | -21.7% |
| Equity | 10/15 | €489,789 | €449,362 | -€40,427 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,460 | €246,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €244,600 | €246,460 | +€1,860 | +0.8% |
| Profit (loss) carried forward | 14 | €224,729 | €184,302 | -€40,427 | -18.0% |
| Amounts payable | 17/49 | €97,722 | €10,722 | -€87,000 | -89.0% |
| Amounts payable within one year | 42/48 | €86,234 | €10,722 | -€75,512 | -87.6% |
| Trade debts | 44 | €7,546 | €10,057 | +€2,511 | +33.3% |
| Suppliers | 440/4 | €7,546 | €10,057 | +€2,511 | +33.3% |
| Advances received on contracts in progress | 46 | €30,000 | €0 | -€30,000 | -100% |
| Taxes, remuneration and social security | 45 | €40,877 | €665 | -€40,212 | -98.4% |
| Taxes | 450/3 | €40,877 | €665 | -€40,212 | -98.4% |
| Other amounts payable | 47/48 | €7,811 | €0 | -€7,811 | -100% |
| Accrued charges and deferred income | 492/3 | €11,488 | €0 | -€11,488 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,549 | €24,102 | -€4,447 | -15.6% |
| Other operating charges | 640/8 | €2,326 | €7,939 | +€5,612 | +241% |
| Gross operating margin | 9900 | €46,492 | -€11,761 | -€58,254 | |
| Operating profit (loss) | 9901 | €15,617 | -€43,802 | -€59,419 | |
| Financial income | 75/76B | €84 | €219 | +€134 | +159% |
| Recurring financial income | 75 | €84 | €219 | +€134 | +159% |
| Financial charges | 65/66B | €6,060 | €148 | -€5,912 | -97.6% |
| Recurring financial charges | 65 | €6,060 | €148 | -€5,912 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €9,642 | -€43,731 | -€53,373 | |
| Income taxes | 67/77 | €6,972 | -€3,304 | -€10,276 | |
| Profit (loss) for the period | 9904 | €2,670 | -€40,427 | -€43,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,670 | -€40,427 | -€43,097 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.