UNISNIT: what changed
Two fiscal 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.
UNISNIT
Largest movements
- Stocks and contracts -€257,525
down €257,525 (-89.1%), from €288,926 to €31,401
- Tangible fixed assets -€72,913
down €72,913 (-8.4%), from €863,712 to €790,799
of which Land and buildings: -€56,513
- Cash -€51,973
down €51,973 (-84.9%), from €61,204 to €9,231
mainly Debts after one year (-€252,625) and Net result for the year (-€87,049)
- Debts after one year -€252,625
down €252,625 (-33.5%), from €755,225 to €502,600
- Reserves -€87,049
down €87,049 (-40.7%), from €214,035 to €126,986
of which Distributable reserves: -€87,049
- Tax, wage and social debts -€37,210
down €37,210 (-71.8%), from €51,850 to €14,639
of which Taxes: -€22,492
- Gross operating margin -€243,090
down €243,090 (-53.9%), from €451,398 to €208,308
- Staff costs -€56,037
down €56,037 (-29.1%), from €192,811 to €136,774
- Taxes -€21,639
down €21,639 (-97.9%), from €22,096 to €456
- Depreciation -€13,688
down €13,688 (-14.1%), from €97,373 to €83,685
- Financial charges +€12,396
up €12,396 (+36.4%), from €34,076 to €46,471
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.
Cash bridge derived
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 | €1,340,191 | €954,986 | -€385,205 | -28.7% |
| Fixed assets | 21/28 | €863,982 | €791,069 | -€72,913 | -8.4% |
| Tangible fixed assets | 22/27 | €863,712 | €790,799 | -€72,913 | -8.4% |
| Land and buildings | 22 | €759,046 | €702,533 | -€56,513 | -7.4% |
| Plant, machinery and equipment | 23 | €48,880 | €39,245 | -€9,635 | -19.7% |
| Furniture and vehicles | 24 | €47,419 | €42,750 | -€4,668 | -9.8% |
| Other tangible fixed assets | 26 | €8,368 | €6,271 | -€2,097 | -25.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €476,209 | €163,917 | -€312,292 | -65.6% |
| Stocks and contracts in progress | 3 | €288,926 | €31,401 | -€257,525 | -89.1% |
| Stocks | 30/36 | €288,926 | €31,401 | -€257,525 | -89.1% |
| Amounts receivable within one year | 40/41 | €116,379 | €113,054 | -€3,324 | -2.9% |
| Trade receivables | 40 | €69,405 | €57,894 | -€11,511 | -16.6% |
| Other amounts receivable | 41 | €46,973 | €55,160 | +€8,187 | +17.4% |
| Cash at bank and in hand | 54/58 | €61,204 | €9,231 | -€51,973 | -84.9% |
| Deferred charges and accrued income | 490/1 | €9,700 | €10,230 | +€530 | +5.5% |
| Total equity and liabilities | 10/49 | €1,340,191 | €954,986 | -€385,205 | -28.7% |
| Equity | 10/15 | €232,635 | €145,586 | -€87,049 | -37.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €214,035 | €126,986 | -€87,049 | -40.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,175 | €125,126 | -€87,049 | -41.0% |
| Amounts payable | 17/49 | €1,107,556 | €809,399 | -€298,157 | -26.9% |
| Amounts payable after more than one year | 17 | €755,225 | €502,600 | -€252,625 | -33.5% |
| Financial debts | 170/4 | €755,225 | €502,600 | -€252,625 | -33.5% |
| Amounts payable within one year | 42/48 | €352,331 | €306,800 | -€45,531 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €141,886 | €145,544 | +€3,658 | +2.6% |
| Financial debts | 43 | €100,000 | €101,145 | +€1,145 | +1.1% |
| Credit institutions | 430/8 | €100,000 | €101,145 | +€1,145 | +1.1% |
| Trade debts | 44 | €57,596 | €45,472 | -€12,124 | -21.0% |
| Suppliers | 440/4 | €57,596 | €45,472 | -€12,124 | -21.0% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €51,850 | €14,639 | -€37,210 | -71.8% |
| Taxes | 450/3 | €23,504 | €1,012 | -€22,492 | -95.7% |
| Remuneration and social security | 454/9 | €28,345 | €13,627 | -€14,718 | -51.9% |
| Non-recurring operating income | 76A | - | €17,492 | +€17,492 | |
| Remuneration, social security and pensions | 62 | €192,811 | €136,774 | -€56,037 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,373 | €83,685 | -€13,688 | -14.1% |
| Other operating charges | 640/8 | €28,661 | €16,819 | -€11,842 | -41.3% |
| Non-recurring operating charges | 66A | €0 | €15,883 | +€15,883 | |
| Gross operating margin | 9900 | €451,398 | €208,308 | -€243,090 | -53.9% |
| Operating profit (loss) | 9901 | €132,552 | -€44,853 | -€177,406 | |
| Financial income | 75/76B | €1,837 | €4,732 | +€2,895 | +157.6% |
| Recurring financial income | 75 | €1,837 | €4,732 | +€2,895 | +157.6% |
| Financial charges | 65/66B | €34,076 | €46,471 | +€12,396 | +36.4% |
| Recurring financial charges | 65 | €34,076 | €46,471 | +€12,396 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €100,314 | -€86,592 | -€186,906 | |
| Income taxes | 67/77 | €22,096 | €456 | -€21,639 | -97.9% |
| Profit (loss) for the period | 9904 | €78,218 | -€87,049 | -€165,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,218 | -€87,049 | -€165,267 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.