UNOVA: 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.
UNOVA
Largest movements
- Intangible fixed assets -€238,427
down €238,427 (-16.2%), from €1.5m to €1.2m
- Receivables within one year -€20,352
down €20,352 (-42.6%), from €47,826 to €27,474
of which Trade receivables: -€13,394
- Profit (loss) carried forward -€309,808
down €309,808 (-39.1%), from -€792,463 to -€1.1m
- Other debts +€71,950
up €71,950 (+33.2%), from €216,717 to €288,667
- Current portion of long-term debt -€37,631
down €37,631 (-75.8%), from €49,624 to €11,993
- Other operating charges +€20,330
up €20,330 (+1,619%), from €1,256 to €21,586
- Gross operating margin -€17,049
down €17,049 (-43.0%), from -€39,613 to -€56,662
- Financial income +€1,632
up €1,632 (+367%), from €445 to €2,077
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 | €1,534,592 | €1,265,757 | -€268,835 | -17.5% |
| Fixed assets | 21/28 | €1,484,222 | €1,237,950 | -€246,272 | -16.6% |
| Intangible fixed assets | 21 | €1,476,227 | €1,237,800 | -€238,427 | -16.2% |
| Tangible fixed assets | 22/27 | €7,846 | €0 | -€7,846 | -100% |
| Plant, machinery and equipment | 23 | €733 | €0 | -€733 | -100% |
| Furniture and vehicles | 24 | €7,112 | €0 | -€7,112 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €50,370 | €27,807 | -€22,563 | -44.8% |
| Amounts receivable within one year | 40/41 | €47,826 | €27,474 | -€20,352 | -42.6% |
| Trade receivables | 40 | €35,868 | €22,474 | -€13,394 | -37.3% |
| Other amounts receivable | 41 | €11,958 | €5,000 | -€6,958 | -58.2% |
| Cash at bank and in hand | 54/58 | €66 | €333 | +€268 | +406% |
| Deferred charges and accrued income | 490/1 | €2,478 | €0 | -€2,478 | -100% |
| Total equity and liabilities | 10/49 | €1,534,592 | €1,265,757 | -€268,835 | -17.5% |
| Equity | 10/15 | €457,537 | €147,728 | -€309,808 | -67.7% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€792,463 | -€1,102,272 | -€309,808 | -39.1% |
| Amounts payable | 17/49 | €1,077,055 | €1,118,029 | +€40,973 | +3.8% |
| Amounts payable after more than one year | 17 | €521,342 | €518,342 | -€3,000 | -0.6% |
| Financial debts | 170/4 | €521,342 | €518,342 | -€3,000 | -0.6% |
| Amounts payable within one year | 42/48 | €552,322 | €594,210 | +€41,888 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €49,624 | €11,993 | -€37,631 | -75.8% |
| Trade debts | 44 | €285,694 | €291,009 | +€5,315 | +1.9% |
| Suppliers | 440/4 | €285,694 | €291,009 | +€5,315 | +1.9% |
| Taxes, remuneration and social security | 45 | €287 | €2,541 | +€2,254 | +785% |
| Taxes | 450/3 | €287 | €2,541 | +€2,254 | +785% |
| Other amounts payable | 47/48 | €216,717 | €288,667 | +€71,950 | +33.2% |
| Accrued charges and deferred income | 492/3 | €3,391 | €5,476 | +€2,085 | +61.5% |
| Remuneration, social security and pensions | 62 | €164 | €0 | -€164 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,656 | €225,180 | -€476 | -0.2% |
| Other operating charges | 640/8 | €1,256 | €21,586 | +€20,330 | +1,619% |
| Gross operating margin | 9900 | -€39,613 | -€56,662 | -€17,049 | -43.0% |
| Operating profit (loss) | 9901 | -€266,689 | -€303,428 | -€36,739 | -13.8% |
| Financial income | 75/76B | €445 | €2,077 | +€1,632 | +367% |
| Recurring financial income | 75 | €445 | €2,077 | +€1,632 | +367% |
| Financial charges | 65/66B | €7,917 | €8,148 | +€231 | +2.9% |
| Recurring financial charges | 65 | €7,917 | €8,148 | +€231 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€274,161 | -€309,499 | -€35,338 | -12.9% |
| Income taxes | 67/77 | €415 | €309 | -€105 | -25.4% |
| Profit (loss) for the period | 9904 | -€274,576 | -€309,808 | -€35,233 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€274,576 | -€309,808 | -€35,233 | -12.8% |
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 22 October 2026 via checked.be.