UNISENSOR: 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.
What changed
UNISENSOR
NACE 72.109, Other research and development on natural sciences
financial year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€1.3m
31-12-2024 · €2.4m-€1.0m
Equity
€13.7m
31-12-2024 · €12.6m+€1.2m
Cash
€2.7m
31-12-2024 · €5.5m-€2.8m
Balance sheet total
€19.2m
31-12-2024 · €27.9m-€8.8m
Largest movements
Assets
- Current investments -€3.7m
down €3.7m (-37.9%), from €9.7m to €6.0m
- Cash -€2.8m
down €2.8m (-51.3%), from €5.5m to €2.7m
mainly Other debts (-€8.8m) and Tax, wage and social debts (-€811,055)
- Receivables within one year -€1.5m
down €1.5m (-27.0%), from €5.7m to €4.2m
of which Trade receivables: -€1.4m
- Tangible fixed assets -€930,838
down €930,838 (-19.5%), from €4.8m to €3.9m
Equity and liabilities
- Other debts -€8.8m
down €8.8m (-99.6%), from €8.8m to €32,449
- Profit (loss) carried forward +€1.3m
up €1.3m (+12.2%), from €11.0m to €12.4m
- Tax, wage and social debts -€811,055
down €811,055 (-49.8%), from €1.6m to €816,138
of which Taxes: -€792,371
- Debts after one year -€293,997
down €293,997 (-9.2%), from €3.2m to €2.9m
of which Financial debts: -€426,077
Income statement
- Turnover -€2.8m
down €2.8m (-18.6%), from €15.3m to €12.5m
- Taxes -€896,769
down €896,769 (-71.0%), from €1.3m to €367,139
of which Taxes: -€897,948
- Write-downs +€446,952
up €446,952, from -€248,413 to €198,539
- Goods and materials -€444,191
down €444,191 (-14.5%), from €3.1m to €2.6m
of which Change in stocks: decrease (increase): -€240,402
- Financial income +€185,195
up €185,195 (+37.8%), from €490,454 to €675,649
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€2.4m
Turnover
-€2.8m
Other operating income
-€2,194
Goods and materials
+€444,191
Services and other goods
+€136,134
Staff costs
+€41,265
Depreciation
+€151,153
Write-downs
-€446,952
Provisions
+€49,596
Other operating charges
+€32,262
Other operating items
+€434,592
Financial income
+€185,195
Financial charges
-€103,022
Taxes
+€896,769
Result 31-12-2025
€1.3m
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€5.7m
Investment
+€3.3m
Financing
-€448,140
Cash 31-12-2024
€5.5m
From operations (derived)
-€5.7m
Net result for the year
+€1.3m
Depreciation
+€1.1m
Smaller working-capital items
+€4,310
Receivables within one year
+€1.5m
Trade debts
-€53,119
Tax, wage and social debts
-€811,055
Other debts
-€8.8m
Investment (derived)
+€3.3m
Investment in fixed assets (net)
-€329,610
Current investments
+€3.7m
Financing
-€448,140
Debts after one year
-€293,997
Current portion of long-term debt
+€6,964
Short-term financial debts
+€5,083
Contributions, distributions and other
-€166,190
Cash 31-12-2025
€2.7m
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,932,204 | €19,158,052 | -€8.8m | -31.4% |
| Fixed assets | 21/28 | €4,948,885 | €4,222,345 | -€726,540 | -14.7% |
| Intangible fixed assets | 21 | €132,855 | €96,711 | -€36,145 | -27.2% |
| Tangible fixed assets | 22/27 | €4,780,989 | €3,850,151 | -€930,838 | -19.5% |
| Land and buildings | 22 | €128,120 | €110,966 | -€17,154 | -13.4% |
| Plant, machinery and equipment | 23 | €840,522 | €508,370 | -€332,152 | -39.5% |
| Furniture and vehicles | 24 | €382,201 | €232,059 | -€150,142 | -39.3% |
| Leasing and similar rights | 25 | €3,430,146 | €2,998,756 | -€431,390 | -12.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €35,040 | €275,483 | +€240,443 | +686.2% |
| Affiliated companies | 280/1 | €2,500 | €240,943 | +€238,443 | +9537.7% |
| Participating interests | 280 | €2,500 | €240,943 | +€238,443 | +9537.7% |
| Other financial fixed assets | 284/8 | €32,540 | €34,540 | +€2,000 | +6.1% |
| Shares | 284 | - | €2,000 | +€2,000 | |
| Amounts receivable and cash guarantees | 285/8 | €32,540 | €32,540 | = | 0.0% |
| Current assets | 29/58 | €22,983,319 | €14,935,707 | -€8.0m | -35.0% |
| Stocks and contracts in progress | 3 | €1,827,960 | €1,823,541 | -€4,419 | -0.2% |
| Stocks | 30/36 | €1,827,960 | €1,823,541 | -€4,419 | -0.2% |
| Raw materials and consumables | 30/31 | €1,329,287 | €1,444,827 | +€115,541 | +8.7% |
| Work in progress | 32 | €275,368 | €241,194 | -€34,174 | -12.4% |
| Finished goods | 33 | €223,305 | €137,520 | -€85,786 | -38.4% |
| Amounts receivable within one year | 40/41 | €5,697,382 | €4,160,953 | -€1.5m | -27.0% |
| Trade receivables | 40 | €5,263,990 | €3,862,688 | -€1.4m | -26.6% |
| Other amounts receivable | 41 | €433,392 | €298,265 | -€135,127 | -31.2% |
| Current investments | 50/53 | €9,686,487 | €6,013,539 | -€3.7m | -37.9% |
| Other investments | 51/53 | €9,686,487 | €6,013,539 | -€3.7m | -37.9% |
| Cash at bank and in hand | 54/58 | €5,507,429 | €2,684,229 | -€2.8m | -51.3% |
| Deferred charges and accrued income | 490/1 | €264,063 | €253,446 | -€10,617 | -4.0% |
| Total equity and liabilities | 10/49 | €27,932,204 | €19,158,052 | -€8.8m | -31.4% |
| Equity | 10/15 | €12,553,448 | €13,735,947 | +€1.2m | +9.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €532,047 | €532,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,750 | €28,750 | = | 0.0% |
| Distributable reserves | 133 | €497,100 | €497,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,027,815 | €12,376,504 | +€1.3m | +12.2% |
| Investment grants | 15 | €931,611 | €765,422 | -€166,190 | -17.8% |
| Provisions and deferred taxes | 16 | €322,141 | €322,141 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €322,141 | €322,141 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €322,141 | €322,141 | = | 0.0% |
| Amounts payable | 17/49 | €15,056,615 | €5,099,964 | -€10.0m | -66.1% |
| Amounts payable after more than one year | 17 | €3,211,216 | €2,917,219 | -€293,997 | -9.2% |
| Financial debts | 170/4 | €3,211,216 | €2,785,139 | -€426,077 | -13.3% |
| Leasing and similar obligations | 172 | €3,211,216 | €2,785,139 | -€426,077 | -13.3% |
| Other amounts payable | 178/9 | - | €132,080 | +€132,080 | |
| Amounts payable within one year | 42/48 | €11,834,673 | €2,182,745 | -€9.7m | -81.6% |
| Current portion of amounts payable after more than one year | 42 | €419,113 | €426,077 | +€6,964 | +1.7% |
| Financial debts | 43 | €801 | €5,884 | +€5,083 | +634.5% |
| Credit institutions | 430/8 | €801 | €5,884 | +€5,083 | +634.5% |
| Trade debts | 44 | €955,316 | €902,197 | -€53,119 | -5.6% |
| Suppliers | 440/4 | €955,316 | €902,197 | -€53,119 | -5.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,627,193 | €816,138 | -€811,055 | -49.8% |
| Taxes | 450/3 | €1,041,434 | €249,063 | -€792,371 | -76.1% |
| Remuneration and social security | 454/9 | €585,760 | €567,075 | -€18,684 | -3.2% |
| Other amounts payable | 47/48 | €8,832,250 | €32,449 | -€8.8m | -99.6% |
| Accrued charges and deferred income | 492/3 | €10,726 | €0 | -€10,726 | -100.0% |
| Operating income | 70/76A | €15,211,887 | €12,784,905 | -€2.4m | -16.0% |
| Turnover | 70 | €15,305,588 | €12,463,769 | -€2.8m | -18.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€470,997 | -€61,716 | +€409,281 | +86.9% |
| Other operating income | 74 | €372,147 | €369,954 | -€2,194 | -0.6% |
| Non-recurring operating income | 76A | €5,149 | €12,898 | +€7,749 | +150.5% |
| Operating charges | 60/66A | €11,900,678 | €11,475,466 | -€425,212 | -3.6% |
| Goods for resale, raw materials and consumables | 60 | €3,060,733 | €2,616,542 | -€444,191 | -14.5% |
| Purchases | 600/8 | €3,076,167 | €2,872,378 | -€203,789 | -6.6% |
| Change in stocks: decrease (increase) | 609 | -€15,434 | -€255,836 | -€240,402 | -1557.6% |
| Services and other goods | 61 | €2,583,757 | €2,447,623 | -€136,134 | -5.3% |
| Remuneration, social security and pensions | 62 | €5,030,318 | €4,989,053 | -€41,265 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207,302 | €1,056,150 | -€151,153 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€248,413 | €198,539 | +€446,952 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €49,596 | €0 | -€49,596 | -100.0% |
| Other operating charges | 640/8 | €198,888 | €166,625 | -€32,262 | -16.2% |
| Non-recurring operating charges | 66A | €18,496 | €935 | -€17,562 | -94.9% |
| Operating profit (loss) | 9901 | €3,311,209 | €1,309,438 | -€2.0m | -60.5% |
| Financial income | 75/76B | €490,454 | €675,649 | +€185,195 | +37.8% |
| Recurring financial income | 75 | €490,454 | €675,649 | +€185,195 | +37.8% |
| Income from financial fixed assets | 750 | €358 | €0 | -€358 | -100.0% |
| Income from current assets | 751 | €184,303 | €145,006 | -€39,296 | -21.3% |
| Other financial income | 752/9 | €305,794 | €530,643 | +€224,849 | +73.5% |
| Financial charges | 65/66B | €166,238 | €269,260 | +€103,022 | +62.0% |
| Recurring financial charges | 65 | €166,238 | €269,260 | +€103,022 | +62.0% |
| Debt charges | 650 | €335,315 | €208,733 | -€126,582 | -37.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€185,461 | €5,126 | +€190,588 | |
| Other financial charges | 652/9 | €16,384 | €55,401 | +€39,017 | +238.1% |
| Profit (loss) for the period before taxes | 9903 | €3,635,426 | €1,715,828 | -€1.9m | -52.8% |
| Income taxes | 67/77 | €1,263,908 | €367,139 | -€896,769 | -71.0% |
| Taxes | 670/3 | €1,265,087 | €367,139 | -€897,948 | -71.0% |
| Tax adjustments and reversals of tax provisions | 77 | €1,179 | €0 | -€1,179 | -100.0% |
| Profit (loss) for the period | 9904 | €2,371,518 | €1,348,689 | -€1.0m | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,371,518 | €1,348,689 | -€1.0m | -43.1% |
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 11 October 2026 via checked.be.