UNITRIPS: 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.
UNITRIPS
Largest movements
- Receivables within one year -€44,796
down €44,796 (-38.0%), from €117,905 to €73,109
of which Trade receivables: -€49,042
- Deferred charges and accrued income -€15,164
down €15,164 (-48.6%), from €31,219 to €16,055
- Tangible fixed assets -€4,412
down €4,412 (-82.3%), from €5,358 to €946
of which Plant, machinery and equipment: -€4,240
- Cash -€3,134
down €3,134 (-49.6%), from €6,314 to €3,180
mainly Advances received (-€58,734) and Trade debts (-€16,720)
- Advances received -€58,734
down €58,734 (-100.0%), from €58,734 to €0
- Trade debts -€16,720
down €16,720 (-85.5%), from €19,564 to €2,844
- Short-term financial debts -€7,287
down €7,287 (-45.3%), from €16,080 to €8,793
- Other debts +€6,620
up €6,620 (+84.5%), from €7,830 to €14,449
- Profit (loss) carried forward +€4,610
up €4,610 (+19.0%), from -€24,278 to -€19,668
- Depreciation -€4,266
down €4,266 (-49.2%), from €8,678 to €4,412
- Gross operating margin +€3,672
up €3,672 (+37.8%), from €9,703 to €13,375
- Financial charges -€2,206
down €2,206 (-39.1%), from €5,637 to €3,431
- Other operating charges +€142
up €142 (+22.2%), from €639 to €781
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 | €160,796 | €93,290 | -€67,506 | -42.0% |
| Fixed assets | 21/28 | €5,358 | €946 | -€4,412 | -82.3% |
| Tangible fixed assets | 22/27 | €5,358 | €946 | -€4,412 | -82.3% |
| Plant, machinery and equipment | 23 | €5,082 | €842 | -€4,240 | -83.4% |
| Furniture and vehicles | 24 | €276 | €104 | -€172 | -62.3% |
| Current assets | 29/58 | €155,438 | €92,344 | -€63,094 | -40.6% |
| Amounts receivable within one year | 40/41 | €117,905 | €73,109 | -€44,796 | -38.0% |
| Trade receivables | 40 | €92,418 | €43,376 | -€49,042 | -53.1% |
| Other amounts receivable | 41 | €25,487 | €29,733 | +€4,246 | +16.7% |
| Cash at bank and in hand | 54/58 | €6,314 | €3,180 | -€3,134 | -49.6% |
| Deferred charges and accrued income | 490/1 | €31,219 | €16,055 | -€15,164 | -48.6% |
| Total equity and liabilities | 10/49 | €160,796 | €93,290 | -€67,506 | -42.0% |
| Equity | 10/15 | €28,943 | €33,553 | +€4,610 | +15.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,221 | €3,221 | = | 0.0% |
| Distributable reserves | 133 | €3,221 | €3,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,278 | -€19,668 | +€4,610 | +19.0% |
| Amounts payable | 17/49 | €131,853 | €59,738 | -€72,116 | -54.7% |
| Amounts payable within one year | 42/48 | €131,853 | €59,738 | -€72,116 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €16,080 | €8,793 | -€7,287 | -45.3% |
| Credit institutions | 430/8 | €16,080 | €8,793 | -€7,287 | -45.3% |
| Trade debts | 44 | €19,564 | €2,844 | -€16,720 | -85.5% |
| Suppliers | 440/4 | €19,564 | €2,844 | -€16,720 | -85.5% |
| Advances received on contracts in progress | 46 | €58,734 | €0 | -€58,734 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,645 | €8,652 | +€4,006 | +86.2% |
| Taxes | 450/3 | €4,645 | €8,652 | +€4,006 | +86.2% |
| Other amounts payable | 47/48 | €7,830 | €14,449 | +€6,620 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,678 | €4,412 | -€4,266 | -49.2% |
| Other operating charges | 640/8 | €639 | €781 | +€142 | +22.2% |
| Gross operating margin | 9900 | €9,703 | €13,375 | +€3,672 | +37.8% |
| Operating profit (loss) | 9901 | €386 | €8,181 | +€7,796 | +2021.3% |
| Financial charges | 65/66B | €5,637 | €3,431 | -€2,206 | -39.1% |
| Recurring financial charges | 65 | €5,637 | €3,431 | -€2,206 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,251 | €4,751 | +€10,002 | |
| Income taxes | 67/77 | €151 | €141 | -€10 | -6.4% |
| Profit (loss) for the period | 9904 | -€5,401 | €4,610 | +€10,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,401 | €4,610 | +€10,011 |
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 8 October 2026 via checked.be.