UniSpirits: 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.
UniSpirits
Largest movements
- Tangible fixed assets +€53,293
new in 2025: €53,293
of which Furniture and vehicles: +€51,303
- Cash -€10,164
down €10,164 (-46.6%), from €21,826 to €11,662
mainly Investment in fixed assets (net) (-€58,528) and Net result for the year (-€26,726)
- Receivables within one year +€8,163
up €8,163 (+21.7%), from €37,568 to €45,731
of which Trade receivables: +€4,830
- Deferred charges and accrued income +€4,473
new in 2025: €4,473
- Trade debts +€44,067
up €44,067 (+127%), from €34,814 to €78,881
- Other debts +€38,545
up €38,545 (+13,409%), from €287 to €38,832
- Profit (loss) carried forward -€26,726
down €26,726 (-456%), from -€5,866 to -€32,592
- Gross operating margin -€19,821
down €19,821 (-845%), from -€2,345 to -€22,166
- Depreciation +€5,235
new in 2025: €5,235
- Financial income +€980
new in 2025: €980
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 | €59,394 | €115,158 | +€55,764 | +93.9% |
| Fixed assets | 21/28 | - | €53,293 | +€53,293 | |
| Tangible fixed assets | 22/27 | - | €53,293 | +€53,293 | |
| Plant, machinery and equipment | 23 | - | €1,989 | +€1,989 | |
| Furniture and vehicles | 24 | - | €51,303 | +€51,303 | |
| Current assets | 29/58 | €59,394 | €61,865 | +€2,471 | +4.2% |
| Amounts receivable within one year | 40/41 | €37,568 | €45,731 | +€8,163 | +21.7% |
| Trade receivables | 40 | €37,568 | €42,399 | +€4,830 | +12.9% |
| Other amounts receivable | 41 | - | €3,332 | +€3,332 | |
| Cash at bank and in hand | 54/58 | €21,826 | €11,662 | -€10,164 | -46.6% |
| Deferred charges and accrued income | 490/1 | - | €4,473 | +€4,473 | |
| Total equity and liabilities | 10/49 | €59,394 | €115,158 | +€55,764 | +93.9% |
| Equity | 10/15 | €24,134 | -€2,592 | -€26,726 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,866 | -€32,592 | -€26,726 | -456% |
| Amounts payable | 17/49 | €35,260 | €117,750 | +€82,490 | +234% |
| Amounts payable within one year | 42/48 | €35,260 | €117,750 | +€82,490 | +234% |
| Trade debts | 44 | €34,814 | €78,881 | +€44,067 | +127% |
| Suppliers | 440/4 | €34,814 | €78,881 | +€44,067 | +127% |
| Taxes, remuneration and social security | 45 | €159 | €37 | -€122 | -76.7% |
| Taxes | 450/3 | €159 | €37 | -€122 | -76.7% |
| Other amounts payable | 47/48 | €287 | €38,832 | +€38,545 | +13,409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,235 | +€5,235 | |
| Gross operating margin | 9900 | -€2,345 | -€22,166 | -€19,821 | -845% |
| Operating profit (loss) | 9901 | -€2,345 | -€27,402 | -€25,056 | -1,068% |
| Financial income | 75/76B | - | €980 | +€980 | |
| Recurring financial income | 75 | - | €980 | +€980 | |
| Financial charges | 65/66B | €79 | €268 | +€188 | +237% |
| Recurring financial charges | 65 | €79 | €268 | +€188 | +237% |
| Profit (loss) for the period before taxes | 9903 | -€2,425 | -€26,689 | -€24,265 | -1,001% |
| Income taxes | 67/77 | - | €37 | +€37 | |
| Profit (loss) for the period | 9904 | -€2,425 | -€26,726 | -€24,302 | -1,002% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,425 | -€26,726 | -€24,302 | -1,002% |
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 18 October 2026 via checked.be.