IMMO UMBRIA: 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.
IMMO UMBRIA
Largest movements
- Cash -€146,224
down €146,224 (-39.6%), from €369,108 to €222,883
mainly Contributions, distributions and other (-€181,449) and Receivables within one year (-€99,637)
- Receivables within one year +€99,637
up €99,637 (+122%), from €81,636 to €181,274
of which Other amounts receivable: +€75,507
- Tangible fixed assets -€20,857
down €20,857 (-6.3%), from €331,640 to €310,783
of which Land and buildings: -€20,049
- Reserves -€68,216
down €68,216 (-8.7%), from €782,571 to €714,355
- Financial income -€12,396
down €12,396 (-18.4%), from €67,354 to €54,958
- Financial charges -€4,617
down €4,617 (-85.7%), from €5,387 to €770
- Taxes -€2,748
down €2,748 (-7.2%), from €38,146 to €35,398
- Gross operating margin -€1,570
down €1,570 (-1.3%), from €120,724 to €119,153
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 | €1,825,286 | €1,757,975 | -€67,310 | -3.7% |
| Fixed assets | 21/28 | €1,342,162 | €1,321,305 | -€20,857 | -1.6% |
| Tangible fixed assets | 22/27 | €331,640 | €310,783 | -€20,857 | -6.3% |
| Land and buildings | 22 | €330,831 | €310,783 | -€20,049 | -6.1% |
| Furniture and vehicles | 24 | €809 | - | -€809 | |
| Financial fixed assets | 28 | €1,010,522 | €1,010,522 | = | 0.0% |
| Current assets | 29/58 | €483,124 | €436,671 | -€46,453 | -9.6% |
| Amounts receivable within one year | 40/41 | €81,636 | €181,274 | +€99,637 | +122% |
| Trade receivables | 40 | €15,121 | €39,251 | +€24,130 | +160% |
| Other amounts receivable | 41 | €66,515 | €142,022 | +€75,507 | +114% |
| Current investments | 50/53 | €32,379 | €32,514 | +€134 | +0.4% |
| Cash at bank and in hand | 54/58 | €369,108 | €222,883 | -€146,224 | -39.6% |
| Total equity and liabilities | 10/49 | €1,825,286 | €1,757,975 | -€67,310 | -3.7% |
| Equity | 10/15 | €1,792,371 | €1,724,155 | -€68,216 | -3.8% |
| Contributions | 10/11 | €1,009,800 | €1,009,800 | = | 0.0% |
| Contributions outside capital | 11 | €1,009,800 | €1,009,800 | = | 0.0% |
| Other | 1109/19 | €1,009,800 | €1,009,800 | = | 0.0% |
| Reserves | 13 | €782,571 | €714,355 | -€68,216 | -8.7% |
| Distributable reserves | 133 | €782,571 | €714,355 | -€68,216 | -8.7% |
| Amounts payable | 17/49 | €32,915 | €33,820 | +€905 | +2.8% |
| Amounts payable within one year | 42/48 | €32,067 | €33,820 | +€1,753 | +5.5% |
| Trade debts | 44 | €893 | €1,457 | +€564 | +63.1% |
| Suppliers | 440/4 | €893 | €1,457 | +€564 | +63.1% |
| Taxes, remuneration and social security | 45 | €22,727 | €20,482 | -€2,245 | -9.9% |
| Taxes | 450/3 | €22,727 | €20,482 | -€2,245 | -9.9% |
| Other amounts payable | 47/48 | €8,446 | €11,881 | +€3,434 | +40.7% |
| Accrued charges and deferred income | 492/3 | €848 | - | -€848 | |
| Non-recurring operating income | 76A | €5,974 | - | -€5,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,838 | €20,857 | +€19 | +0.1% |
| Other operating charges | 640/8 | €4,763 | €3,852 | -€911 | -19.1% |
| Gross operating margin | 9900 | €120,724 | €119,153 | -€1,570 | -1.3% |
| Operating profit (loss) | 9901 | €95,122 | €94,443 | -€679 | -0.7% |
| Financial income | 75/76B | €67,354 | €54,958 | -€12,396 | -18.4% |
| Recurring financial income | 75 | €67,354 | €54,958 | -€12,396 | -18.4% |
| Financial charges | 65/66B | €5,387 | €770 | -€4,617 | -85.7% |
| Recurring financial charges | 65 | €5,387 | €770 | -€4,617 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €157,089 | €148,631 | -€8,458 | -5.4% |
| Income taxes | 67/77 | €38,146 | €35,398 | -€2,748 | -7.2% |
| Profit (loss) for the period | 9904 | €118,943 | €113,233 | -€5,710 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €118,943 | €113,233 | -€5,710 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.