UNIQEM: 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.
UNIQEM
Largest movements
- Tangible fixed assets +€96,037
up €96,037 (+34.3%), from €280,120 to €376,157
of which Furniture and vehicles: +€102,716
- Cash -€79,178
down €79,178 (-17.8%), from €445,202 to €366,024
mainly Investment in fixed assets (net) (-€137,964) and Contributions, distributions and other (-€53,164)
- Receivables within one year +€19,546
up €19,546 (+78.0%), from €25,069 to €44,615
of which Trade receivables: +€20,688
- Reserves +€110,858
up €110,858 (+26.5%), from €418,922 to €529,780
of which Distributable reserves: +€110,858
- Tax, wage and social debts -€45,151
down €45,151 (-81.0%), from €55,752 to €10,601
of which Taxes: -€41,651
- Debts after one year -€15,831
down €15,831 (-9.4%), from €168,146 to €152,315
- Trade debts -€12,436
down €12,436 (-25.3%), from €49,091 to €36,655
- Gross operating margin -€45,573
down €45,573 (-14.1%), from €322,970 to €277,397
- Depreciation +€22,809
up €22,809 (+135%), from €16,913 to €39,722
- Taxes -€18,529
down €18,529 (-23.1%), from €80,130 to €61,601
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 | €750,493 | €790,287 | +€39,794 | +5.3% |
| Fixed assets | 21/28 | €280,223 | €378,465 | +€98,242 | +35.1% |
| Tangible fixed assets | 22/27 | €280,120 | €376,157 | +€96,037 | +34.3% |
| Land and buildings | 22 | €236,379 | €227,172 | -€9,207 | -3.9% |
| Plant, machinery and equipment | 23 | €26,999 | €29,527 | +€2,528 | +9.4% |
| Furniture and vehicles | 24 | €16,742 | €119,459 | +€102,716 | +614% |
| Financial fixed assets | 28 | €102 | €2,307 | +€2,205 | +2,154% |
| Current assets | 29/58 | €470,271 | €411,822 | -€58,448 | -12.4% |
| Amounts receivable within one year | 40/41 | €25,069 | €44,615 | +€19,546 | +78.0% |
| Trade receivables | 40 | €15,116 | €35,805 | +€20,688 | +137% |
| Other amounts receivable | 41 | €9,953 | €8,810 | -€1,142 | -11.5% |
| Cash at bank and in hand | 54/58 | €445,202 | €366,024 | -€79,178 | -17.8% |
| Deferred charges and accrued income | 490/1 | - | €1,184 | +€1,184 | |
| Total equity and liabilities | 10/49 | €750,493 | €790,287 | +€39,794 | +5.3% |
| Equity | 10/15 | €437,522 | €548,380 | +€110,858 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €418,922 | €529,780 | +€110,858 | +26.5% |
| Tax-exempt reserves | 132 | €6,088 | €6,088 | = | 0.0% |
| Distributable reserves | 133 | €412,833 | €523,692 | +€110,858 | +26.9% |
| Amounts payable | 17/49 | €312,971 | €241,907 | -€71,064 | -22.7% |
| Amounts payable after more than one year | 17 | €168,146 | €152,315 | -€15,831 | -9.4% |
| Financial debts | 170/4 | €168,146 | €152,315 | -€15,831 | -9.4% |
| Amounts payable within one year | 42/48 | €144,825 | €89,592 | -€55,233 | -38.1% |
| Financial debts | 43 | €15,592 | €15,831 | +€239 | +1.5% |
| Credit institutions | 430/8 | €15,592 | €15,831 | +€239 | +1.5% |
| Trade debts | 44 | €49,091 | €36,655 | -€12,436 | -25.3% |
| Suppliers | 440/4 | €49,091 | €36,655 | -€12,436 | -25.3% |
| Taxes, remuneration and social security | 45 | €55,752 | €10,601 | -€45,151 | -81.0% |
| Taxes | 450/3 | €52,252 | €10,601 | -€41,651 | -79.7% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | €24,390 | €26,506 | +€2,116 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,913 | €39,722 | +€22,809 | +135% |
| Other operating charges | 640/8 | €3,700 | €4,532 | +€832 | +22.5% |
| Non-recurring operating charges | 66A | - | €4,086 | +€4,086 | |
| Gross operating margin | 9900 | €322,970 | €277,397 | -€45,573 | -14.1% |
| Operating profit (loss) | 9901 | €302,356 | €229,057 | -€73,299 | -24.2% |
| Financial income | 75/76B | €1,276 | - | -€1,276 | |
| Recurring financial income | 75 | €1,276 | - | -€1,276 | |
| Financial charges | 65/66B | €3,562 | €3,434 | -€128 | -3.6% |
| Recurring financial charges | 65 | €3,500 | €3,385 | -€115 | -3.3% |
| Non-recurring financial charges | 66B | €62 | €49 | -€13 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €300,070 | €225,623 | -€74,447 | -24.8% |
| Income taxes | 67/77 | €80,130 | €61,601 | -€18,529 | -23.1% |
| Profit (loss) for the period | 9904 | €219,940 | €164,022 | -€55,918 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,940 | €164,022 | -€55,918 | -25.4% |
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 31 October 2026 via checked.be.