UNIPSO: 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.
UNIPSO
Largest movements
- Receivables within one year -€588,861
down €588,861 (-83.2%), from €707,785 to €118,924
of which Other amounts receivable: -€562,376
- Cash +€206,562
up €206,562 (+497%), from €41,562 to €248,124
mainly Receivables within one year (+€588,861) and Deferred charges and accrued income (+€138,629)
- Deferred charges and accrued income -€138,629
down €138,629 (-28.4%), from €487,820 to €349,191
- Trade debts -€382,901
down €382,901 (-98.4%), from €389,235 to €6,334
- Tax, wage and social debts -€86,661
down €86,661 (-34.0%), from €254,518 to €167,857
of which Remuneration and social security: -€52,286
- Accrued charges and deferred income -€64,032
no longer reported in 2025 (was €64,032)
- Gross operating margin -€156,423
down €156,423 (-11.0%), from €1.4m to €1.3m
- Financial charges -€105,484
down €105,484 (-91.8%), from €114,881 to €9,397
of which Non-recurring financial charges: -€90,651
- Staff costs +€73,598
up €73,598 (+6.4%), from €1.1m to €1.2m
- Financial income -€20,330
down €20,330 (-97.4%), from €20,870 to €540
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 | €1,312,396 | €780,603 | -€531,793 | -40.5% |
| Fixed assets | 21/28 | €75,229 | €64,364 | -€10,865 | -14.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €56,061 | €45,196 | -€10,865 | -19.4% |
| Furniture and vehicles | 24 | €38,492 | €31,771 | -€6,721 | -17.5% |
| Other tangible fixed assets | 26 | €17,569 | €13,426 | -€4,144 | -23.6% |
| Financial fixed assets | 28 | €19,167 | €19,167 | = | 0.0% |
| Current assets | 29/58 | €1,237,167 | €716,239 | -€520,928 | -42.1% |
| Amounts receivable within one year | 40/41 | €707,785 | €118,924 | -€588,861 | -83.2% |
| Trade receivables | 40 | €42,618 | €16,133 | -€26,485 | -62.1% |
| Other amounts receivable | 41 | €665,167 | €102,791 | -€562,376 | -84.5% |
| Cash at bank and in hand | 54/58 | €41,562 | €248,124 | +€206,562 | +497% |
| Deferred charges and accrued income | 490/1 | €487,820 | €349,191 | -€138,629 | -28.4% |
| Total equity and liabilities | 10/49 | €1,312,396 | €780,603 | -€531,793 | -40.5% |
| Equity | 10/15 | €604,611 | €606,412 | +€1,801 | +0.3% |
| Reserves | 13 | €297,125 | €297,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,486 | €309,287 | +€1,801 | +0.6% |
| Amounts payable | 17/49 | €707,785 | €174,191 | -€533,594 | -75.4% |
| Amounts payable within one year | 42/48 | €643,753 | €174,191 | -€469,562 | -72.9% |
| Trade debts | 44 | €389,235 | €6,334 | -€382,901 | -98.4% |
| Suppliers | 440/4 | €389,235 | €6,334 | -€382,901 | -98.4% |
| Taxes, remuneration and social security | 45 | €254,518 | €167,857 | -€86,661 | -34.0% |
| Taxes | 450/3 | €50,270 | €15,895 | -€34,375 | -68.4% |
| Remuneration and social security | 454/9 | €204,248 | €151,962 | -€52,286 | -25.6% |
| Accrued charges and deferred income | 492/3 | €64,032 | - | -€64,032 | |
| Non-recurring operating income | 76A | €815 | - | -€815 | |
| Remuneration, social security and pensions | 62 | €1,147,998 | €1,221,596 | +€73,598 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,965 | €25,541 | +€1,576 | +6.6% |
| Other operating charges | 640/8 | €5,806 | €7,533 | +€1,727 | +29.7% |
| Gross operating margin | 9900 | €1,421,905 | €1,265,482 | -€156,423 | -11.0% |
| Operating profit (loss) | 9901 | €244,136 | €10,812 | -€233,324 | -95.6% |
| Financial income | 75/76B | €20,870 | €540 | -€20,330 | -97.4% |
| Recurring financial income | 75 | €20,870 | €540 | -€20,330 | -97.4% |
| Financial charges | 65/66B | €114,881 | €9,397 | -€105,484 | -91.8% |
| Recurring financial charges | 65 | €24,230 | €9,397 | -€14,833 | -61.2% |
| Non-recurring financial charges | 66B | €90,651 | - | -€90,651 | |
| Profit (loss) for the period before taxes | 9903 | €150,125 | €1,955 | -€148,170 | -98.7% |
| Income taxes | 67/77 | €540 | €154 | -€386 | -71.5% |
| Profit (loss) for the period | 9904 | €149,585 | €1,801 | -€147,784 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €149,585 | €1,801 | -€147,784 | -98.8% |
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 17 October 2026 via checked.be.