UNOPHARMA: 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.
UNOPHARMA
Largest movements
- Receivables within one year -€10,645
down €10,645 (-50.0%), from €21,271 to €10,626
of which Trade receivables: -€10,000
- Other debts -€21,759
down €21,759 (-7.0%), from €309,331 to €287,572
- Reserves +€7,302
up €7,302 (+4.7%), from €154,763 to €162,064
- Gross operating margin +€4,715
up €4,715 (+20.7%), from €22,733 to €27,448
- Taxes +€1,952
up €1,952 (+248.2%), from €787 to €2,739
- Financial charges -€1,357
down €1,357 (-7.4%), from €18,236 to €16,880
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 | €571,819 | €560,469 | -€11,350 | -2.0% |
| Fixed assets | 21/28 | €546,345 | €546,345 | = | 0.0% |
| Financial fixed assets | 28 | €546,345 | €546,345 | = | 0.0% |
| Current assets | 29/58 | €25,474 | €14,124 | -€11,350 | -44.6% |
| Amounts receivable within one year | 40/41 | €21,271 | €10,626 | -€10,645 | -50.0% |
| Trade receivables | 40 | €20,445 | €10,445 | -€10,000 | -48.9% |
| Other amounts receivable | 41 | €826 | €181 | -€645 | -78.1% |
| Cash at bank and in hand | 54/58 | €4,203 | €3,498 | -€705 | -16.8% |
| Total equity and liabilities | 10/49 | €571,819 | €560,469 | -€11,350 | -2.0% |
| Equity | 10/15 | €239,763 | €247,064 | +€7,302 | +3.0% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €154,763 | €162,064 | +€7,302 | +4.7% |
| Distributable reserves | 133 | €154,763 | €162,064 | +€7,302 | +4.7% |
| Amounts payable | 17/49 | €332,056 | €313,404 | -€18,652 | -5.6% |
| Amounts payable within one year | 42/48 | €313,973 | €296,792 | -€17,181 | -5.5% |
| Trade debts | 44 | €1,344 | €1,170 | -€173 | -12.9% |
| Suppliers | 440/4 | €1,344 | €1,170 | -€173 | -12.9% |
| Taxes, remuneration and social security | 45 | €3,298 | €8,050 | +€4,752 | +144.1% |
| Taxes | 450/3 | €3,298 | €8,050 | +€4,752 | +144.1% |
| Other amounts payable | 47/48 | €309,331 | €287,572 | -€21,759 | -7.0% |
| Accrued charges and deferred income | 492/3 | €18,083 | €16,612 | -€1,471 | -8.1% |
| Other operating charges | 640/8 | €563 | €528 | -€36 | -6.3% |
| Gross operating margin | 9900 | €22,733 | €27,448 | +€4,715 | +20.7% |
| Operating profit (loss) | 9901 | €22,170 | €26,920 | +€4,751 | +21.4% |
| Financial charges | 65/66B | €18,236 | €16,880 | -€1,357 | -7.4% |
| Recurring financial charges | 65 | €18,236 | €16,880 | -€1,357 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,933 | €10,040 | +€6,107 | +155.3% |
| Income taxes | 67/77 | €787 | €2,739 | +€1,952 | +248.2% |
| Profit (loss) for the period | 9904 | €3,146 | €7,302 | +€4,155 | +132.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,146 | €7,302 | +€4,155 | +132.1% |
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 9 October 2026 via checked.be.