UNITERM: 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.
UNITERM
Largest movements
- Receivables within one year -€53,512
down €53,512 (-58.9%), from €90,896 to €37,385
of which Trade receivables: -€68,244
- Tangible fixed assets -€1,020
down €1,020 (-38.2%), from €2,669 to €1,649
- Trade debts -€41,081
down €41,081 (-64.9%), from €63,269 to €22,189
- Profit (loss) carried forward -€22,925
down €22,925, from €16,934 to -€5,991
- Short-term financial debts +€9,211
up €9,211 (+2,711%), from €340 to €9,551
- Current portion of long-term debt +€6,667
new in 2025: €6,667
- Tax, wage and social debts -€3,041
down €3,041 (-72.3%), from €4,207 to €1,166
of which Taxes: -€2,067
- Turnover -€160,491
down €160,491 (-46.4%), from €346,211 to €185,719
- Purchases and services -€134,166
down €134,166 (-42.7%), from €314,243 to €180,078
- Gross operating margin -€26,325
down €26,325 (-82.4%), from €31,967 to €5,642
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 | €93,849 | €39,781 | -€54,069 | -57.6% |
| Fixed assets | 21/28 | €2,669 | €1,649 | -€1,020 | -38.2% |
| Tangible fixed assets | 22/27 | €2,669 | €1,649 | -€1,020 | -38.2% |
| Furniture and vehicles | 24 | €2,669 | €1,649 | -€1,020 | -38.2% |
| Current assets | 29/58 | €91,180 | €38,132 | -€53,048 | -58.2% |
| Amounts receivable within one year | 40/41 | €90,896 | €37,385 | -€53,512 | -58.9% |
| Trade receivables | 40 | €90,576 | €22,332 | -€68,244 | -75.3% |
| Other amounts receivable | 41 | €320 | €15,053 | +€14,732 | +4,597% |
| Cash at bank and in hand | 54/58 | - | €500 | +€500 | |
| Deferred charges and accrued income | 490/1 | €284 | €247 | -€37 | -12.9% |
| Total equity and liabilities | 10/49 | €93,849 | €39,781 | -€54,069 | -57.6% |
| Equity | 10/15 | €23,134 | €209 | -€22,925 | -99.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,934 | -€5,991 | -€22,925 | |
| Amounts payable | 17/49 | €70,716 | €39,572 | -€31,143 | -44.0% |
| Amounts payable within one year | 42/48 | €70,716 | €39,572 | -€31,143 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,667 | +€6,667 | |
| Financial debts | 43 | €340 | €9,551 | +€9,211 | +2,711% |
| Credit institutions | 430/8 | €340 | €9,551 | +€9,211 | +2,711% |
| Trade debts | 44 | €63,269 | €22,189 | -€41,081 | -64.9% |
| Suppliers | 440/4 | €63,269 | €22,189 | -€41,081 | -64.9% |
| Taxes, remuneration and social security | 45 | €4,207 | €1,166 | -€3,041 | -72.3% |
| Taxes | 450/3 | €2,067 | - | -€2,067 | |
| Remuneration and social security | 454/9 | €2,141 | €1,166 | -€975 | -45.5% |
| Other amounts payable | 47/48 | €2,900 | - | -€2,900 | |
| Turnover | 70 | €346,211 | €185,719 | -€160,491 | -46.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €314,243 | €180,078 | -€134,166 | -42.7% |
| Remuneration, social security and pensions | 62 | €22,369 | €24,710 | +€2,341 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,406 | €2,184 | -€222 | -9.2% |
| Other operating charges | 640/8 | €261 | - | -€261 | |
| Gross operating margin | 9900 | €31,967 | €5,642 | -€26,325 | -82.4% |
| Operating profit (loss) | 9901 | €6,931 | -€21,252 | -€28,183 | |
| Financial income | 75/76B | €1 | €246 | +€245 | +45,435% |
| Recurring financial income | 75 | €1 | €246 | +€245 | +45,435% |
| Financial charges | 65/66B | €1,331 | €1,919 | +€588 | +44.2% |
| Recurring financial charges | 65 | €1,331 | €1,919 | +€588 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €5,601 | -€22,925 | -€28,526 | |
| Income taxes | 67/77 | €2,067 | - | -€2,067 | |
| Profit (loss) for the period | 9904 | €3,534 | -€22,925 | -€26,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,534 | -€22,925 | -€26,459 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.