UNY GROUP: 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
UNY GROUP
NACE 46.160, Agents in the wholesale of textiles, clothing, fur, footwear and leather goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.5m-€448,240
Equity
€6.0m
2024 · €5.5m+€513,379
Cash
€1.5m
2024 · €517,013+€954,063
Balance sheet total
€36.7m
2024 · €48.3m-€11.6m
Largest movements
Assets
- Receivables within one year -€11.5m
down €11.5m (-61.3%), from €18.7m to €7.2m
of which Trade receivables: -€11.6m
- Tangible fixed assets -€1.3m
down €1.3m (-15.1%), from €8.5m to €7.2m
of which Plant, machinery and equipment: -€891,149
- Cash +€954,063
up €954,063 (+185%), from €517,013 to €1.5m
mainly Receivables within one year (+€11.5m) and Depreciation (+€1.3m)
- Stocks and contracts +€514,774
up €514,774 (+70.0%), from €735,175 to €1.2m
Equity and liabilities
- Trade debts -€12.4m
down €12.4m (-44.3%), from €28.1m to €15.6m
- Debts after one year -€1.9m
down €1.9m (-20.8%), from €9.2m to €7.3m
- Reserves +€1.0m
up €1.0m (+26.9%), from €3.8m to €4.9m
of which Distributable reserves: +€1.0m
- Short-term financial debts +€1.0m
up €1.0m (+33.3%), from €3.0m to €4.0m
- Other debts +€615,718
up €615,718 (+2,927%), from €21,037 to €636,755
Income statement
- Turnover -€34.8m
down €34.8m (-62.4%), from €55.7m to €21.0m
- Goods and materials -€26.3m
down €26.3m (-66.5%), from €39.6m to €13.3m
of which Purchases: -€25.4m
- Services and other goods -€4.4m
down €4.4m (-56.0%), from €7.9m to €3.5m
- Write-downs -€2.9m
down €2.9m (-96.2%), from €3.0m to €114,707
- Provisions -€792,395
down €792,395 (-100%), from €792,395 to €0
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
€1.5m
Turnover
-€34.8m
Other operating income
-€60,960
Goods and materials
+€26.3m
Services and other goods
+€4.4m
Staff costs
+€357,275
Depreciation
-€27,266
Write-downs
+€2.9m
Provisions
+€792,395
Other operating charges
-€80,649
Other operating items
-€382,578
Financial income
-€127,642
Financial charges
+€448,135
Taxes
-€261,436
Result 2025
€1.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.5m
Investment
-€58,281
Financing
-€1.4m
Cash 2024
€517,013
From operations (derived)
+€2.5m
Net result for the year
+€1.0m
Depreciation
+€1.3m
Receivables after one year
+€428,681
Stocks and contracts
-€514,774
Receivables within one year
+€11.5m
Deferred charges and accrued income
-€80,767
Provisions
+€483,281
Trade debts
-€12.4m
Tax, wage and social debts
+€115,024
Other debts
+€615,718
Accrued charges and deferred income
+€23,097
Investment (derived)
-€58,281
Investment in fixed assets (net)
-€58,281
Financing
-€1.4m
Debts after one year
-€1.9m
Current portion of long-term debt
-€18,209
Short-term financial debts
+€1.0m
Contributions, distributions and other
-€517,312
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,348,324 | €36,721,083 | -€11.6m | -24.0% |
| Fixed assets | 21/28 | €27,400,169 | €26,125,756 | -€1.3m | -4.7% |
| Tangible fixed assets | 22/27 | €8,461,970 | €7,187,557 | -€1.3m | -15.1% |
| Land and buildings | 22 | €3,902,168 | €3,572,822 | -€329,346 | -8.4% |
| Plant, machinery and equipment | 23 | €2,206,248 | €1,315,099 | -€891,149 | -40.4% |
| Furniture and vehicles | 24 | €139,991 | €113,019 | -€26,972 | -19.3% |
| Leasing and similar rights | 25 | €28,593 | €1,647 | -€26,946 | -94.2% |
| Assets under construction and advance payments | 27 | €2,184,971 | €2,184,971 | = | 0.0% |
| Financial fixed assets | 28 | €18,938,199 | €18,938,199 | = | 0.0% |
| Affiliated companies | 280/1 | €18,938,199 | €18,938,199 | = | 0.0% |
| Participating interests | 280 | €18,938,199 | €18,938,199 | = | 0.0% |
| Current assets | 29/58 | €20,948,155 | €10,595,327 | -€10.4m | -49.4% |
| Amounts receivable after more than one year | 29 | €945,661 | €516,980 | -€428,681 | -45.3% |
| Trade receivables | 290 | €107,442 | - | -€107,442 | |
| Other amounts receivable | 291 | €838,218 | €516,980 | -€321,239 | -38.3% |
| Stocks and contracts in progress | 3 | €735,175 | €1,249,949 | +€514,774 | +70.0% |
| Stocks | 30/36 | €735,175 | €1,249,949 | +€514,774 | +70.0% |
| Goods purchased for resale | 34 | €735,175 | €1,249,949 | +€514,774 | +70.0% |
| Amounts receivable within one year | 40/41 | €18,710,575 | €7,236,823 | -€11.5m | -61.3% |
| Trade receivables | 40 | €17,106,059 | €5,526,691 | -€11.6m | -67.7% |
| Other amounts receivable | 41 | €1,604,516 | €1,710,132 | +€105,617 | +6.6% |
| Cash at bank and in hand | 54/58 | €517,013 | €1,471,076 | +€954,063 | +185% |
| Deferred charges and accrued income | 490/1 | €39,732 | €120,499 | +€80,767 | +203% |
| Total equity and liabilities | 10/49 | €48,348,324 | €36,721,083 | -€11.6m | -24.0% |
| Equity | 10/15 | €5,472,585 | €5,985,965 | +€513,379 | +9.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €3,833,000 | €4,863,500 | +€1.0m | +26.9% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €3,733,000 | €4,763,500 | +€1.0m | +27.6% |
| Profit (loss) carried forward | 14 | €839 | €1,029 | +€191 | +22.7% |
| Investment grants | 15 | €638,747 | €121,435 | -€517,312 | -81.0% |
| Provisions and deferred taxes | 16 | - | €483,281 | +€483,281 | |
| Provisions for liabilities and charges | 160/5 | - | €483,281 | +€483,281 | |
| Other liabilities and charges | 164/5 | - | €483,281 | +€483,281 | |
| Amounts payable | 17/49 | €42,875,739 | €30,251,838 | -€12.6m | -29.4% |
| Amounts payable after more than one year | 17 | €9,191,542 | €7,281,592 | -€1.9m | -20.8% |
| Financial debts | 170/4 | €9,191,542 | €7,281,592 | -€1.9m | -20.8% |
| Subordinated loans | 170 | €2,279,457 | €1,638,705 | -€640,752 | -28.1% |
| Leasing and similar obligations | 172 | €1,362 | €0 | -€1,362 | -100% |
| Credit institutions | 173 | €6,910,723 | €5,642,888 | -€1.3m | -18.3% |
| Amounts payable within one year | 42/48 | €33,658,496 | €22,921,448 | -€10.7m | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €1,999,588 | €1,981,378 | -€18,209 | -0.9% |
| Financial debts | 43 | €3,000,000 | €4,000,000 | +€1.0m | +33.3% |
| Credit institutions | 430/8 | €3,000,000 | €4,000,000 | +€1.0m | +33.3% |
| Trade debts | 44 | €28,074,431 | €15,624,850 | -€12.4m | -44.3% |
| Suppliers | 440/4 | €28,074,431 | €15,624,850 | -€12.4m | -44.3% |
| Taxes, remuneration and social security | 45 | €563,440 | €678,464 | +€115,024 | +20.4% |
| Taxes | 450/3 | €382,624 | €636,180 | +€253,557 | +66.3% |
| Remuneration and social security | 454/9 | €180,816 | €42,284 | -€138,533 | -76.6% |
| Other amounts payable | 47/48 | €21,037 | €636,755 | +€615,718 | +2,927% |
| Accrued charges and deferred income | 492/3 | €25,701 | €48,798 | +€23,097 | +89.9% |
| Operating income | 70/76A | €55,816,233 | €20,985,390 | -€34.8m | -62.4% |
| Turnover | 70 | €55,734,597 | €20,964,715 | -€34.8m | -62.4% |
| Other operating income | 74 | €81,635 | €20,675 | -€60,960 | -74.7% |
| Operating charges | 60/66A | €53,645,620 | €19,322,075 | -€34.3m | -64.0% |
| Goods for resale, raw materials and consumables | 60 | €39,624,032 | €13,278,109 | -€26.3m | -66.5% |
| Purchases | 600/8 | €39,214,224 | €13,792,883 | -€25.4m | -64.8% |
| Change in stocks: decrease (increase) | 609 | €409,808 | -€514,774 | -€924,583 | |
| Services and other goods | 61 | €7,921,159 | €3,488,008 | -€4.4m | -56.0% |
| Remuneration, social security and pensions | 62 | €889,543 | €532,268 | -€357,275 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305,429 | €1,332,694 | +€27,266 | +2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000,000 | €114,707 | -€2.9m | -96.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €792,395 | €0 | -€792,395 | -100% |
| Other operating charges | 640/8 | €113,063 | €193,712 | +€80,649 | +71.3% |
| Non-recurring operating charges | 66A | - | €382,578 | +€382,578 | |
| Operating profit (loss) | 9901 | €2,170,612 | €1,663,315 | -€507,297 | -23.4% |
| Financial income | 75/76B | €1,601,211 | €1,473,569 | -€127,642 | -8.0% |
| Recurring financial income | 75 | €1,601,211 | €1,473,569 | -€127,642 | -8.0% |
| Income from financial fixed assets | 750 | €42,116 | - | -€42,116 | |
| Income from current assets | 751 | €1,126 | €79,526 | +€78,400 | +6,965% |
| Other financial income | 752/9 | €1,557,970 | €1,394,044 | -€163,926 | -10.5% |
| Financial charges | 65/66B | €1,928,903 | €1,480,768 | -€448,135 | -23.2% |
| Recurring financial charges | 65 | €1,928,903 | €1,480,768 | -€448,135 | -23.2% |
| Debt charges | 650 | €632,385 | €488,452 | -€143,932 | -22.8% |
| Other financial charges | 652/9 | €1,296,519 | €992,316 | -€304,203 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €1,842,920 | €1,656,116 | -€186,804 | -10.1% |
| Income taxes | 67/77 | €363,989 | €625,426 | +€261,436 | +71.8% |
| Taxes | 670/3 | €363,989 | €625,426 | +€261,436 | +71.8% |
| Profit (loss) for the period | 9904 | €1,478,931 | €1,030,691 | -€448,240 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,478,931 | €1,030,691 | -€448,240 | -30.3% |
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 27 October 2026 via checked.be.