UNITRON: 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
UNITRON
NACE 46.620, Wholesale of machine tools
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,032
2024 · -€128,869+€147,901
Equity
€3.1m
2024 · €3.1m+€19,032
Cash
€445,712
2024 · €366,928+€78,784
Balance sheet total
€4.3m
2024 · €4.3m+€24,376
Largest movements
Assets
- Receivables within one year +€474,697
up €474,697 (+37.6%), from €1.3m to €1.7m
of which Trade receivables: +€382,191
- Current investments -€440,000
down €440,000 (-100.0%), from €440,000 to €0
- Stocks and contracts -€84,777
down €84,777 (-5.0%), from €1.7m to €1.6m
- Cash +€78,784
up €78,784 (+21.5%), from €366,928 to €445,712
mainly Current investments (+€440,000) and Other debts (+€150,000)
Equity and liabilities
- Trade debts -€203,507
down €203,507 (-26.8%), from €759,083 to €555,576
- Other debts +€150,000
new in 2025: €150,000
- Accrued charges and deferred income +€60,227
up €60,227 (+259.7%), from €23,187 to €83,414
Income statement
- Turnover +€1.1m
up €1.1m (+12.9%), from €8.2m to €9.3m
- Services and other goods +€510,796
up €510,796 (+16.3%), from €3.1m to €3.7m
- Goods and materials +€357,612
up €357,612 (+8.7%), from €4.1m to €4.4m
of which Purchases: +€588,748
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
-€128,869
Turnover
+€1.1m
Other operating income
-€16,479
Goods and materials
-€357,612
Services and other goods
-€510,796
Staff costs
-€18,703
Depreciation
-€27,963
Write-downs
+€44,542
Other operating charges
-€52,534
Other operating items
+€23,052
Financial income
+€35,511
Financial charges
-€39,165
Taxes
+€3,715
Result 2025
€19,032
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.
From operations
-€237,220
Investment
+€346,367
Financing
-€30,363
Cash 2024
€366,928
From operations (derived)
-€237,220
Net result for the year
+€19,032
Depreciation
+€112,295
Receivables after one year
+€4,925
Stocks and contracts
+€84,777
Receivables within one year
-€474,697
Deferred charges and accrued income
-€19,259
Trade debts
-€203,507
Tax, wage and social debts
+€28,987
Other debts
+€150,000
Accrued charges and deferred income
+€60,227
Investment (derived)
+€346,367
Investment in fixed assets (net)
-€93,633
Current investments
+€440,000
Financing
-€30,363
Debts after one year
-€31,318
Current portion of long-term debt
+€955
Cash 2025
€445,712
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,250,307 | €4,274,683 | +€24,376 | +0.6% |
| Fixed assets | 21/28 | €317,822 | €299,160 | -€18,662 | -5.9% |
| Intangible fixed assets | 21 | €19,946 | €1,560 | -€18,386 | -92.2% |
| Tangible fixed assets | 22/27 | €297,727 | €297,451 | -€276 | -0.1% |
| Plant, machinery and equipment | 23 | €93,750 | €118,457 | +€24,707 | +26.4% |
| Furniture and vehicles | 24 | €45,410 | €52,678 | +€7,268 | +16.0% |
| Leasing and similar rights | 25 | €158,567 | €126,316 | -€32,251 | -20.3% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Other financial fixed assets | 284/8 | €149 | €149 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €3,932,485 | €3,975,523 | +€43,038 | +1.1% |
| Amounts receivable after more than one year | 29 | €72,234 | €67,309 | -€4,925 | -6.8% |
| Trade receivables | 290 | €72,234 | €67,309 | -€4,925 | -6.8% |
| Stocks and contracts in progress | 3 | €1,709,738 | €1,624,961 | -€84,777 | -5.0% |
| Stocks | 30/36 | €1,709,738 | €1,624,961 | -€84,777 | -5.0% |
| Raw materials and consumables | 30/31 | €1,599,806 | €1,499,622 | -€100,184 | -6.3% |
| Work in progress | 32 | €0 | €26 | +€26 | |
| Finished goods | 33 | €109,932 | €125,313 | +€15,381 | +14.0% |
| Amounts receivable within one year | 40/41 | €1,261,673 | €1,736,370 | +€474,697 | +37.6% |
| Trade receivables | 40 | €1,189,921 | €1,572,112 | +€382,191 | +32.1% |
| Other amounts receivable | 41 | €71,752 | €164,258 | +€92,506 | +128.9% |
| Current investments | 50/53 | €440,000 | €0 | -€440,000 | -100.0% |
| Other investments | 51/53 | €440,000 | €0 | -€440,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €366,928 | €445,712 | +€78,784 | +21.5% |
| Deferred charges and accrued income | 490/1 | €81,912 | €101,171 | +€19,259 | +23.5% |
| Total equity and liabilities | 10/49 | €4,250,307 | €4,274,683 | +€24,376 | +0.6% |
| Equity | 10/15 | €3,096,841 | €3,115,873 | +€19,032 | +0.6% |
| Contributions | 10/11 | €625,000 | €625,000 | = | 0.0% |
| Capital | 10 | €625,000 | €625,000 | = | 0.0% |
| Issued capital | 100 | €625,000 | €625,000 | = | 0.0% |
| Reserves | 13 | €2,471,841 | €2,490,873 | +€19,032 | +0.8% |
| Non-distributable reserves | 130/1 | €62,500 | €62,500 | = | 0.0% |
| Legal reserve | 130 | €62,500 | €62,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,463 | €28,463 | = | 0.0% |
| Distributable reserves | 133 | €2,380,878 | €2,399,910 | +€19,032 | +0.8% |
| Amounts payable | 17/49 | €1,153,466 | €1,158,810 | +€5,344 | +0.5% |
| Amounts payable after more than one year | 17 | €128,403 | €97,085 | -€31,318 | -24.4% |
| Financial debts | 170/4 | €128,403 | €97,085 | -€31,318 | -24.4% |
| Leasing and similar obligations | 172 | €128,403 | €97,085 | -€31,318 | -24.4% |
| Amounts payable within one year | 42/48 | €1,001,876 | €978,311 | -€23,565 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €30,363 | €31,318 | +€955 | +3.1% |
| Trade debts | 44 | €759,083 | €555,576 | -€203,507 | -26.8% |
| Suppliers | 440/4 | €759,083 | €555,576 | -€203,507 | -26.8% |
| Taxes, remuneration and social security | 45 | €212,430 | €241,417 | +€28,987 | +13.6% |
| Taxes | 450/3 | €30,725 | €31,526 | +€801 | +2.6% |
| Remuneration and social security | 454/9 | €181,705 | €209,891 | +€28,186 | +15.5% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | €23,187 | €83,414 | +€60,227 | +259.7% |
| Operating income | 70/76A | €8,635,089 | €9,706,395 | +€1.1m | +12.4% |
| Turnover | 70 | €8,240,435 | €9,304,768 | +€1.1m | +12.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€31,008 | -€4,418 | +€26,590 | +85.8% |
| Other operating income | 74 | €416,712 | €400,233 | -€16,479 | -4.0% |
| Non-recurring operating income | 76A | €8,950 | €5,812 | -€3,138 | -35.1% |
| Operating charges | 60/66A | €8,755,587 | €9,679,053 | +€923,466 | +10.5% |
| Goods for resale, raw materials and consumables | 60 | €4,087,764 | €4,445,376 | +€357,612 | +8.7% |
| Purchases | 600/8 | €3,707,725 | €4,296,473 | +€588,748 | +15.9% |
| Change in stocks: decrease (increase) | 609 | €380,039 | €148,903 | -€231,136 | -60.8% |
| Services and other goods | 61 | €3,139,230 | €3,650,026 | +€510,796 | +16.3% |
| Remuneration, social security and pensions | 62 | €1,406,693 | €1,425,396 | +€18,703 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,332 | €112,295 | +€27,963 | +33.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,931 | -€27,611 | -€44,542 | |
| Other operating charges | 640/8 | €20,637 | €73,171 | +€52,534 | +254.6% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €400 | +€400 | |
| Operating profit (loss) | 9901 | -€120,498 | €27,342 | +€147,840 | |
| Financial income | 75/76B | €72,695 | €108,206 | +€35,511 | +48.8% |
| Recurring financial income | 75 | €72,695 | €108,206 | +€35,511 | +48.8% |
| Income from current assets | 751 | €14,504 | €7,177 | -€7,327 | -50.5% |
| Other financial income | 752/9 | €58,191 | €101,029 | +€42,838 | +73.6% |
| Financial charges | 65/66B | €78,486 | €117,651 | +€39,165 | +49.9% |
| Recurring financial charges | 65 | €78,486 | €117,651 | +€39,165 | +49.9% |
| Debt charges | 650 | €10,922 | €14,083 | +€3,161 | +28.9% |
| Other financial charges | 652/9 | €67,564 | €103,568 | +€36,004 | +53.3% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€126,289 | €17,897 | +€144,186 | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €2,580 | -€1,135 | -€3,715 | |
| Taxes | 670/3 | €3,507 | €1,151 | -€2,356 | -67.2% |
| Tax adjustments and reversals of tax provisions | 77 | €927 | €2,286 | +€1,359 | +146.6% |
| Profit (loss) for the period | 9904 | -€128,869 | €19,032 | +€147,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,869 | €19,032 | +€147,901 |
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 10 October 2026 via checked.be.