UNISTEL: 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
UNISTEL
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,406
2024 · €61,442-€50,035
Equity
€3.0m
2024 · €3.0m+€11,406
Cash
€25,291
2024 · €20,934+€4,358
Balance sheet total
€4.5m
2024 · €4.7m-€194,667
Largest movements
Assets
- Tangible fixed assets -€176,418
down €176,418 (-28.7%), from €615,026 to €438,608
of which Plant, machinery and equipment: -€97,952
- Receivables within one year -€125,145
down €125,145 (-3.4%), from €3.7m to €3.5m
of which Trade receivables: -€78,129
- Stocks and contracts +€71,030
up €71,030 (+17.4%), from €409,328 to €480,359
Equity and liabilities
- Debts after one year -€96,294
down €96,294 (-17.3%), from €555,180 to €458,886
- Current portion of long-term debt -€84,051
down €84,051 (-46.6%), from €180,345 to €96,294
Income statement
- Staff costs +€45,527
up €45,527 (+11.6%), from €392,788 to €438,314
- Gross operating margin -€34,835
down €34,835 (-6.4%), from €542,376 to €507,541
- Financial income +€25,711
up €25,711 (+26.6%), from €96,640 to €122,351
- Taxes -€12,542
down €12,542 (-76.7%), from €16,344 to €3,802
- Depreciation +€7,035
up €7,035 (+4.8%), from €146,658 to €153,693
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.
Result 2024
€61,442
Gross operating margin
-€34,835
Staff costs
-€45,527
Depreciation
-€7,035
Other operating charges
-€6,582
Other operating items
+€141
Financial income
+€25,711
Financial charges
+€5,550
Taxes
+€12,542
Result 2025
€11,406
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€192,938
Investment
-€8,236
Financing
-€180,345
Cash 2024
€20,934
From operations (derived)
+€192,938
Net result for the year
+€11,406
Depreciation
+€153,693
Stocks and contracts
-€71,030
Receivables within one year
+€125,145
Deferred charges and accrued income
-€547
Trade debts
-€46,988
Tax, wage and social debts
+€18,010
Accrued charges and deferred income
+€3,250
Investment (derived)
-€8,236
Investment in fixed assets (net)
-€8,236
Financing
-€180,345
Debts after one year
-€96,294
Current portion of long-term debt
-€84,051
Cash 2025
€25,291
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,699,596 | €4,504,929 | -€194,667 | -4.1% |
| Fixed assets | 21/28 | €615,707 | €470,251 | -€145,457 | -23.6% |
| Intangible fixed assets | 21 | - | €31,142 | +€31,142 | |
| Tangible fixed assets | 22/27 | €615,026 | €438,608 | -€176,418 | -28.7% |
| Land and buildings | 22 | €200,540 | €168,689 | -€31,850 | -15.9% |
| Plant, machinery and equipment | 23 | €358,489 | €260,538 | -€97,952 | -27.3% |
| Furniture and vehicles | 24 | €55,997 | €9,381 | -€46,616 | -83.2% |
| Financial fixed assets | 28 | €681 | €500 | -€181 | -26.6% |
| Current assets | 29/58 | €4,083,889 | €4,034,679 | -€49,210 | -1.2% |
| Stocks and contracts in progress | 3 | €409,328 | €480,359 | +€71,030 | +17.4% |
| Stocks | 30/36 | €409,328 | €480,359 | +€71,030 | +17.4% |
| Amounts receivable within one year | 40/41 | €3,651,715 | €3,526,570 | -€125,145 | -3.4% |
| Trade receivables | 40 | €224,800 | €146,671 | -€78,129 | -34.8% |
| Other amounts receivable | 41 | €3,426,915 | €3,379,899 | -€47,016 | -1.4% |
| Cash at bank and in hand | 54/58 | €20,934 | €25,291 | +€4,358 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,911 | €2,458 | +€547 | +28.6% |
| Total equity and liabilities | 10/49 | €4,699,596 | €4,504,929 | -€194,667 | -4.1% |
| Equity | 10/15 | €2,967,905 | €2,979,311 | +€11,406 | +0.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €2,902,905 | €2,914,311 | +€11,406 | +0.4% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €131 | €131 | = | 0.0% |
| Distributable reserves | 133 | €2,890,273 | €2,901,680 | +€11,406 | +0.4% |
| Amounts payable | 17/49 | €1,731,692 | €1,525,618 | -€206,073 | -11.9% |
| Amounts payable after more than one year | 17 | €555,180 | €458,886 | -€96,294 | -17.3% |
| Financial debts | 170/4 | €555,180 | €458,886 | -€96,294 | -17.3% |
| Amounts payable within one year | 42/48 | €1,169,398 | €1,056,369 | -€113,029 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €180,345 | €96,294 | -€84,051 | -46.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €896,774 | €849,786 | -€46,988 | -5.2% |
| Suppliers | 440/4 | €896,774 | €849,786 | -€46,988 | -5.2% |
| Taxes, remuneration and social security | 45 | €92,279 | €110,289 | +€18,010 | +19.5% |
| Taxes | 450/3 | €23,656 | €5,468 | -€18,188 | -76.9% |
| Remuneration and social security | 454/9 | €68,623 | €104,821 | +€36,198 | +52.7% |
| Accrued charges and deferred income | 492/3 | €7,114 | €10,364 | +€3,250 | +45.7% |
| Non-recurring operating income | 76A | - | €12,665 | +€12,665 | |
| Remuneration, social security and pensions | 62 | €392,788 | €438,314 | +€45,527 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,658 | €153,693 | +€7,035 | +4.8% |
| Other operating charges | 640/8 | €1,984 | €8,566 | +€6,582 | +332% |
| Non-recurring operating charges | 66A | €141 | €0 | -€141 | -100% |
| Gross operating margin | 9900 | €542,376 | €507,541 | -€34,835 | -6.4% |
| Operating profit (loss) | 9901 | €806 | -€93,032 | -€93,838 | |
| Financial income | 75/76B | €96,640 | €122,351 | +€25,711 | +26.6% |
| Recurring financial income | 75 | €96,640 | €122,351 | +€25,711 | +26.6% |
| Financial charges | 65/66B | €19,660 | €14,110 | -€5,550 | -28.2% |
| Recurring financial charges | 65 | €19,660 | €14,110 | -€5,550 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €77,785 | €15,208 | -€62,577 | -80.4% |
| Income taxes | 67/77 | €16,344 | €3,802 | -€12,542 | -76.7% |
| Profit (loss) for the period | 9904 | €61,442 | €11,406 | -€50,035 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,442 | €11,406 | -€50,035 | -81.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.