U-Man-Tech: 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.
U-Man-Tech
Largest movements
- Receivables within one year -€12,331
down €12,331 (-51.5%), from €23,929 to €11,598
of which Trade receivables: -€9,543
- Tangible fixed assets +€9,628
up €9,628 (+11.3%), from €85,448 to €95,076
of which Furniture and vehicles: +€13,184
- Deferred charges and accrued income +€3,233
up €3,233 (+199.4%), from €1,622 to €4,855
- Debts after one year -€2,242
down €2,242 (-10.8%), from €20,821 to €18,579
- Tax, wage and social debts +€2,036
up €2,036 (+31.5%), from €6,465 to €8,502
of which Taxes: +€7,437
- Other debts +€2,018
up €2,018 (+13.0%), from €15,468 to €17,486
- Profit (loss) carried forward -€1,465
down €1,465 (-3.1%), from €47,086 to €45,621
- Gross operating margin -€4,062
down €4,062 (-11.2%), from €36,356 to €32,295
- Depreciation -€2,507
down €2,507 (-23.5%), from €10,679 to €8,172
- Other operating charges +€1,020
up €1,020 (+360.8%), from €283 to €1,302
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 | €114,139 | €113,646 | -€494 | -0.4% |
| Fixed assets | 21/28 | €85,448 | €95,076 | +€9,628 | +11.3% |
| Tangible fixed assets | 22/27 | €85,448 | €95,076 | +€9,628 | +11.3% |
| Land and buildings | 22 | €67,327 | €63,771 | -€3,556 | -5.3% |
| Furniture and vehicles | 24 | €18,121 | €31,305 | +€13,184 | +72.8% |
| Current assets | 29/58 | €28,692 | €18,570 | -€10,122 | -35.3% |
| Amounts receivable within one year | 40/41 | €23,929 | €11,598 | -€12,331 | -51.5% |
| Trade receivables | 40 | €21,141 | €11,598 | -€9,543 | -45.1% |
| Other amounts receivable | 41 | €2,788 | - | -€2,788 | |
| Cash at bank and in hand | 54/58 | €3,141 | €2,117 | -€1,024 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,622 | €4,855 | +€3,233 | +199.4% |
| Total equity and liabilities | 10/49 | €114,139 | €113,646 | -€494 | -0.4% |
| Equity | 10/15 | €65,686 | €64,221 | -€1,465 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,086 | €45,621 | -€1,465 | -3.1% |
| Amounts payable | 17/49 | €48,454 | €49,425 | +€971 | +2.0% |
| Amounts payable after more than one year | 17 | €20,821 | €18,579 | -€2,242 | -10.8% |
| Financial debts | 170/4 | €20,821 | €18,579 | -€2,242 | -10.8% |
| Amounts payable within one year | 42/48 | €27,062 | €30,458 | +€3,396 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €2,129 | €2,232 | +€103 | +4.8% |
| Trade debts | 44 | €2,999 | €2,238 | -€761 | -25.4% |
| Suppliers | 440/4 | €2,999 | €2,238 | -€761 | -25.4% |
| Taxes, remuneration and social security | 45 | €6,465 | €8,502 | +€2,036 | +31.5% |
| Taxes | 450/3 | €1,065 | €8,502 | +€7,437 | +698.3% |
| Remuneration and social security | 454/9 | €5,400 | - | -€5,400 | |
| Other amounts payable | 47/48 | €15,468 | €17,486 | +€2,018 | +13.0% |
| Accrued charges and deferred income | 492/3 | €571 | €388 | -€183 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,679 | €8,172 | -€2,507 | -23.5% |
| Other operating charges | 640/8 | €283 | €1,302 | +€1,020 | +360.8% |
| Gross operating margin | 9900 | €36,356 | €32,295 | -€4,062 | -11.2% |
| Operating profit (loss) | 9901 | €25,395 | €22,820 | -€2,574 | -10.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,570 | €1,450 | -€120 | -7.6% |
| Recurring financial charges | 65 | €1,570 | €1,450 | -€120 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €23,824 | €21,370 | -€2,455 | -10.3% |
| Income taxes | 67/77 | €7,310 | €7,564 | +€254 | +3.5% |
| Profit (loss) for the period | 9904 | €16,514 | €13,806 | -€2,709 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,514 | €13,806 | -€2,709 | -16.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.