OUMI: 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.
OUMI
Largest movements
- Tangible fixed assets -€351,320
down €351,320 (-42.9%), from €818,919 to €467,599
of which Land and buildings: -€359,224
- Other debts -€360,000
down €360,000 (-56.6%), from €636,019 to €276,019
- Debts after one year -€13,825
down €13,825 (-8.3%), from €166,992 to €153,167
- Trade debts +€10,960
new in 2025: €10,960
- Gross operating margin -€18,171
down €18,171 (-32.5%), from €55,863 to €37,692
- Other operating charges -€15,922
down €15,922 (-69.2%), from €22,993 to €7,071
- Financial charges -€13,618
down €13,618 (-85.4%), from €15,944 to €2,326
- Depreciation -€12,398
down €12,398 (-43.1%), from €28,786 to €16,389
- Taxes -€8,763
down €8,763 (-100.0%), from €8,763 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.
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 | €825,031 | €472,235 | -€352,796 | -42.8% |
| Fixed assets | 21/28 | €818,919 | €467,599 | -€351,320 | -42.9% |
| Tangible fixed assets | 22/27 | €818,919 | €467,599 | -€351,320 | -42.9% |
| Land and buildings | 22 | €818,919 | €459,695 | -€359,224 | -43.9% |
| Plant, machinery and equipment | 23 | - | €7,904 | +€7,904 | |
| Current assets | 29/58 | €6,111 | €4,636 | -€1,475 | -24.1% |
| Cash at bank and in hand | 54/58 | €6,111 | €4,636 | -€1,475 | -24.1% |
| Total equity and liabilities | 10/49 | €825,031 | €472,235 | -€352,796 | -42.8% |
| Equity | 10/15 | €429 | €8,546 | +€8,118 | +1893.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,171 | -€10,054 | +€8,118 | +44.7% |
| Amounts payable | 17/49 | €824,602 | €463,689 | -€360,913 | -43.8% |
| Amounts payable after more than one year | 17 | €166,992 | €153,167 | -€13,825 | -8.3% |
| Financial debts | 170/4 | €166,992 | €153,167 | -€13,825 | -8.3% |
| Amounts payable within one year | 42/48 | €657,610 | €310,522 | -€347,088 | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €13,952 | +€1,952 | +16.3% |
| Financial debts | 43 | €8,831 | €8,831 | = | 0.0% |
| Credit institutions | 430/8 | €8,831 | €8,831 | = | 0.0% |
| Trade debts | 44 | - | €10,960 | +€10,960 | |
| Suppliers | 440/4 | - | €10,960 | +€10,960 | |
| Taxes, remuneration and social security | 45 | €760 | €760 | = | 0.0% |
| Taxes | 450/3 | €760 | €760 | = | 0.0% |
| Other amounts payable | 47/48 | €636,019 | €276,019 | -€360,000 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,786 | €16,389 | -€12,398 | -43.1% |
| Other operating charges | 640/8 | €22,993 | €7,071 | -€15,922 | -69.2% |
| Non-recurring operating charges | 66A | - | €3,788 | +€3,788 | |
| Gross operating margin | 9900 | €55,863 | €37,692 | -€18,171 | -32.5% |
| Operating profit (loss) | 9901 | €4,084 | €10,444 | +€6,360 | +155.7% |
| Financial charges | 65/66B | €15,944 | €2,326 | -€13,618 | -85.4% |
| Recurring financial charges | 65 | €15,944 | €2,326 | -€13,618 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,861 | €8,118 | +€19,978 | |
| Income taxes | 67/77 | €8,763 | €0 | -€8,763 | -100.0% |
| Profit (loss) for the period | 9904 | -€20,623 | €8,118 | +€28,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,623 | €8,118 | +€28,741 |
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 11 October 2026 via checked.be.