UNISMED: 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.
UNISMED
Largest movements
- Cash +€89,737
up €89,737 (+15,248%), from €589 to €90,326
mainly Net result for the year (+€62,613) and Tax, wage and social debts (+€16,684)
- Receivables within one year +€7,259
up €7,259 (+24.6%), from €29,521 to €36,780
of which Other amounts receivable: +€7,437
- Tangible fixed assets -€7,060
down €7,060 (-100%), from €7,060 to €0
- Reserves +€55,986
up €55,986 (+173%), from €32,321 to €88,307
- Tax, wage and social debts +€16,684
up €16,684 (+787%), from €2,120 to €18,803
- Advances received +€16,495
new in 2025: €16,495
- Profit (loss) carried forward +€6,626
no longer reported in 2025 (was -€6,626)
- Debts after one year -€6,000
no longer reported in 2025 (was €6,000)
- Gross operating margin +€84,869
up €84,869 (+7,944%), from €1,068 to €85,938
- Taxes +€15,420
up €15,420 (+8,842%), from €174 to €15,594
- Financial charges +€1,269
up €1,269 (+578%), from €220 to €1,489
- Financial income +€1,007
new in 2025: €1,007
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 | €38,814 | €128,605 | +€89,791 | +231% |
| Fixed assets | 21/28 | €7,060 | €0 | -€7,060 | -100% |
| Tangible fixed assets | 22/27 | €7,060 | €0 | -€7,060 | -100% |
| Furniture and vehicles | 24 | €7,060 | €0 | -€7,060 | -100% |
| Current assets | 29/58 | €31,753 | €128,605 | +€96,852 | +305% |
| Amounts receivable within one year | 40/41 | €29,521 | €36,780 | +€7,259 | +24.6% |
| Trade receivables | 40 | €14,601 | €14,422 | -€179 | -1.2% |
| Other amounts receivable | 41 | €14,920 | €22,357 | +€7,437 | +49.8% |
| Current investments | 50/53 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €589 | €90,326 | +€89,737 | +15,248% |
| Deferred charges and accrued income | 490/1 | €144 | - | -€144 | |
| Total equity and liabilities | 10/49 | €38,814 | €128,605 | +€89,791 | +231% |
| Equity | 10/15 | €30,694 | €93,307 | +€62,613 | +204% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,321 | €88,307 | +€55,986 | +173% |
| Distributable reserves | 133 | €32,321 | €88,307 | +€55,986 | +173% |
| Profit (loss) carried forward | 14 | -€6,626 | - | +€6,626 | |
| Amounts payable | 17/49 | €8,120 | €35,298 | +€27,179 | +335% |
| Amounts payable after more than one year | 17 | €6,000 | - | -€6,000 | |
| Financial debts | 170/4 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €2,120 | €35,298 | +€33,179 | +1,565% |
| Advances received on contracts in progress | 46 | - | €16,495 | +€16,495 | |
| Taxes, remuneration and social security | 45 | €2,120 | €18,803 | +€16,684 | +787% |
| Taxes | 450/3 | €2,120 | €18,803 | +€16,684 | +787% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,301 | €7,060 | -€240 | -3.3% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | €1,068 | €85,938 | +€84,869 | +7,944% |
| Operating profit (loss) | 9901 | -€6,232 | €78,688 | +€84,921 | |
| Financial income | 75/76B | - | €1,007 | +€1,007 | |
| Recurring financial income | 75 | - | €1,007 | +€1,007 | |
| Financial charges | 65/66B | €220 | €1,489 | +€1,269 | +578% |
| Recurring financial charges | 65 | €220 | €1,489 | +€1,269 | +578% |
| Profit (loss) for the period before taxes | 9903 | -€6,452 | €78,207 | +€84,659 | |
| Income taxes | 67/77 | €174 | €15,594 | +€15,420 | +8,842% |
| Profit (loss) for the period | 9904 | -€6,626 | €62,613 | +€69,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,626 | €62,613 | +€69,239 |
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.