IuMeDa: what changed
Two fiscal 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.
IuMeDa
Largest movements
- Cash +€11,235
up €11,235 (+23.1%), from €48,715 to €59,950
mainly Net result for the year (+€12,011) and Depreciation (+€501)
- Reserves +€12,011
up €12,011 (+26.7%), from €45,027 to €57,038
- Gross operating margin -€722
down €722 (-4.4%), from €16,321 to €15,599
- Taxes -€174
down €174 (-5.5%), from €3,177 to €3,003
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 | €55,333 | €66,280 | +€10,947 | +19.8% |
| Fixed assets | 21/28 | €810 | €885 | +€75 | +9.3% |
| Tangible fixed assets | 22/27 | €810 | €885 | +€75 | +9.3% |
| Furniture and vehicles | 24 | €810 | €885 | +€75 | +9.3% |
| Current assets | 29/58 | €54,523 | €65,395 | +€10,872 | +19.9% |
| Amounts receivable within one year | 40/41 | €5,808 | €5,445 | -€363 | -6.3% |
| Trade receivables | 40 | €5,808 | €5,445 | -€363 | -6.3% |
| Cash at bank and in hand | 54/58 | €48,715 | €59,950 | +€11,235 | +23.1% |
| Total equity and liabilities | 10/49 | €55,333 | €66,280 | +€10,947 | +19.8% |
| Equity | 10/15 | €49,027 | €61,038 | +€12,011 | +24.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €45,027 | €57,038 | +€12,011 | +26.7% |
| Distributable reserves | 133 | €45,027 | €57,038 | +€12,011 | +26.7% |
| Amounts payable | 17/49 | €6,306 | €5,242 | -€1,064 | -16.9% |
| Amounts payable within one year | 42/48 | €6,306 | €5,242 | -€1,064 | -16.9% |
| Trade debts | 44 | €964 | €330 | -€634 | -65.8% |
| Suppliers | 440/4 | €964 | €330 | -€634 | -65.8% |
| Taxes, remuneration and social security | 45 | €4,162 | €3,938 | -€224 | -5.4% |
| Taxes | 450/3 | €4,162 | €3,938 | -€224 | -5.4% |
| Other amounts payable | 47/48 | €1,180 | €974 | -€206 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €501 | +€48 | +10.6% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €16,321 | €15,599 | -€722 | -4.4% |
| Operating profit (loss) | 9901 | €15,768 | €15,098 | -€670 | -4.2% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | €15,784 | €15,014 | -€770 | -4.9% |
| Income taxes | 67/77 | €3,177 | €3,003 | -€174 | -5.5% |
| Profit (loss) for the period | 9904 | €12,607 | €12,011 | -€596 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,607 | €12,011 | -€596 | -4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.