UNISEM: 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.
UNISEM
Largest movements
- Receivables within one year -€206,635
down €206,635 (-87.3%), from €236,593 to €29,958
of which Trade receivables: -€205,869
- Cash -€13,588
down €13,588 (-8.6%), from €157,456 to €143,868
mainly Trade debts (-€223,457) and Net result for the year (-€14,143)
- Trade debts -€223,457
down €223,457 (-85.9%), from €260,043 to €36,586
- Profit (loss) carried forward -€14,143
down €14,143 (-33.1%), from €42,668 to €28,525
- Other debts +€13,889
up €13,889 (+131%), from €10,606 to €24,495
- Gross operating margin -€12,073
down €12,073 (-75.4%), from €16,010 to €3,937
- Other operating charges +€289
up €289 (+1.7%), from €17,321 to €17,610
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 | €397,582 | €173,826 | -€223,756 | -56.3% |
| Current assets | 29/58 | €397,582 | €173,826 | -€223,756 | -56.3% |
| Amounts receivable within one year | 40/41 | €236,593 | €29,958 | -€206,635 | -87.3% |
| Trade receivables | 40 | €232,433 | €26,563 | -€205,869 | -88.6% |
| Other amounts receivable | 41 | €4,160 | €3,395 | -€765 | -18.4% |
| Cash at bank and in hand | 54/58 | €157,456 | €143,868 | -€13,588 | -8.6% |
| Deferred charges and accrued income | 490/1 | €3,534 | - | -€3,534 | |
| Total equity and liabilities | 10/49 | €397,582 | €173,826 | -€223,756 | -56.3% |
| Equity | 10/15 | €126,771 | €112,628 | -€14,143 | -11.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €22,603 | €22,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €16,453 | €16,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,668 | €28,525 | -€14,143 | -33.1% |
| Amounts payable | 17/49 | €270,811 | €61,198 | -€209,614 | -77.4% |
| Amounts payable within one year | 42/48 | €270,696 | €61,081 | -€209,615 | -77.4% |
| Trade debts | 44 | €260,043 | €36,586 | -€223,457 | -85.9% |
| Suppliers | 440/4 | €260,043 | €36,586 | -€223,457 | -85.9% |
| Taxes, remuneration and social security | 45 | €47 | - | -€47 | |
| Taxes | 450/3 | €47 | - | -€47 | |
| Other amounts payable | 47/48 | €10,606 | €24,495 | +€13,889 | +131% |
| Accrued charges and deferred income | 492/3 | €116 | €117 | +€1 | +1.1% |
| Other operating charges | 640/8 | €17,321 | €17,610 | +€289 | +1.7% |
| Gross operating margin | 9900 | €16,010 | €3,937 | -€12,073 | -75.4% |
| Operating profit (loss) | 9901 | -€1,311 | -€13,673 | -€12,362 | -943% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €403 | €469 | +€67 | +16.5% |
| Recurring financial charges | 65 | €403 | €469 | +€67 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,713 | -€14,143 | -€12,429 | -725% |
| Income taxes | 67/77 | €47 | - | -€47 | |
| Profit (loss) for the period | 9904 | -€1,760 | -€14,143 | -€12,383 | -704% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,760 | -€14,143 | -€12,383 | -704% |
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 23 October 2026 via checked.be.