U-Manity: 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-Manity
Largest movements
- Receivables after one year +€92,918
up €92,918 (+66.4%), from €140,000 to €232,918
- Cash -€29,051
down €29,051 (-27.2%), from €106,749 to €77,698
mainly Receivables after one year (-€92,918) and Net result for the year (-€15,457)
- Tangible fixed assets -€19,376
down €19,376 (-20.6%), from €93,857 to €74,481
of which Furniture and vehicles: -€14,370
- Receivables within one year -€5,189
down €5,189 (-12.4%), from €41,958 to €36,769
of which Trade receivables: -€14,739
- Debts after one year +€37,668
up €37,668 (+80.9%), from €46,578 to €84,247
- Current portion of long-term debt +€15,733
up €15,733 (+101.4%), from €15,522 to €31,255
- Reserves -€15,457
down €15,457 (-5.1%), from €302,418 to €286,962
- Tax, wage and social debts +€6,595
up €6,595 (+76.3%), from €8,645 to €15,241
of which Taxes: +€6,595
- Gross operating margin -€125,366
down €125,366 (-85.4%), from €146,811 to €21,445
- Taxes -€19,326
down €19,326 (-86.0%), from €22,482 to €3,156
- Depreciation +€3,635
up €3,635 (+14.2%), from €25,617 to €29,252
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 | €385,117 | €423,666 | +€38,549 | +10.0% |
| Fixed assets | 21/28 | €95,657 | €76,281 | -€19,376 | -20.3% |
| Tangible fixed assets | 22/27 | €93,857 | €74,481 | -€19,376 | -20.6% |
| Furniture and vehicles | 24 | €76,723 | €62,353 | -€14,370 | -18.7% |
| Other tangible fixed assets | 26 | €17,134 | €12,129 | -€5,005 | -29.2% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €289,460 | €347,384 | +€57,924 | +20.0% |
| Amounts receivable after more than one year | 29 | €140,000 | €232,918 | +€92,918 | +66.4% |
| Other amounts receivable | 291 | €140,000 | €232,918 | +€92,918 | +66.4% |
| Amounts receivable within one year | 40/41 | €41,958 | €36,769 | -€5,189 | -12.4% |
| Trade receivables | 40 | €41,958 | €27,219 | -€14,739 | -35.1% |
| Other amounts receivable | 41 | - | €9,550 | +€9,550 | |
| Cash at bank and in hand | 54/58 | €106,749 | €77,698 | -€29,051 | -27.2% |
| Deferred charges and accrued income | 490/1 | €753 | €0 | -€753 | -100.0% |
| Total equity and liabilities | 10/49 | €385,117 | €423,666 | +€38,549 | +10.0% |
| Equity | 10/15 | €305,418 | €289,962 | -€15,457 | -5.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €302,418 | €286,962 | -€15,457 | -5.1% |
| Distributable reserves | 133 | €302,418 | €286,962 | -€15,457 | -5.1% |
| Amounts payable | 17/49 | €79,699 | €133,704 | +€54,005 | +67.8% |
| Amounts payable after more than one year | 17 | €46,578 | €84,247 | +€37,668 | +80.9% |
| Financial debts | 170/4 | €46,578 | €84,247 | +€37,668 | +80.9% |
| Amounts payable within one year | 42/48 | €33,121 | €49,457 | +€16,337 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €15,522 | €31,255 | +€15,733 | +101.4% |
| Trade debts | 44 | €5,227 | €2,962 | -€2,265 | -43.3% |
| Suppliers | 440/4 | €5,227 | €2,962 | -€2,265 | -43.3% |
| Taxes, remuneration and social security | 45 | €8,645 | €15,241 | +€6,595 | +76.3% |
| Taxes | 450/3 | €8,645 | €15,241 | +€6,595 | +76.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,727 | €0 | -€3,727 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,617 | €29,252 | +€3,635 | +14.2% |
| Other operating charges | 640/8 | €771 | €752 | -€18 | -2.4% |
| Gross operating margin | 9900 | €146,811 | €21,445 | -€125,366 | -85.4% |
| Operating profit (loss) | 9901 | €120,423 | -€8,560 | -€128,983 | |
| Financial charges | 65/66B | €3,320 | €3,741 | +€421 | +12.7% |
| Recurring financial charges | 65 | €3,320 | €3,741 | +€421 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €117,103 | -€12,301 | -€129,404 | |
| Income taxes | 67/77 | €22,482 | €3,156 | -€19,326 | -86.0% |
| Profit (loss) for the period | 9904 | €94,621 | -€15,457 | -€110,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,621 | -€15,457 | -€110,078 |
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 4 October 2026 via checked.be.