Uma: 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.
Uma
Largest movements
- Receivables within one year +€14,919
up €14,919 (+45.1%), from €33,060 to €47,979
of which Other amounts receivable: +€41,919
- Cash -€14,428
down €14,428 (-95.9%), from €15,047 to €618
mainly Receivables within one year (-€14,919) and Net result for the year (-€3,386)
- Tangible fixed assets -€1,052
down €1,052 (-72.9%), from €1,443 to €391
- Trade debts +€8,455
up €8,455 (+687%), from €1,230 to €9,685
- Reserves -€3,386
down €3,386 (-16.4%), from €20,685 to €17,300
- Tax, wage and social debts -€3,141
down €3,141 (-14.8%), from €21,207 to €18,067
- Other debts -€2,486
down €2,486 (-100%), from €2,486 to €0
- Gross operating margin -€70,754
down €70,754, from €55,461 to -€15,292
- Write-downs -€40,000
down €40,000, from €20,000 to -€20,000
- Taxes -€7,209
down €7,209 (-85.2%), from €8,466 to €1,257
- Other operating charges +€1,692
up €1,692 (+70.9%), from €2,387 to €4,079
- Depreciation -€661
down €661 (-38.6%), from €1,712 to €1,052
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,610 | €49,052 | -€558 | -1.1% |
| Fixed assets | 21/28 | €1,443 | €391 | -€1,052 | -72.9% |
| Tangible fixed assets | 22/27 | €1,443 | €391 | -€1,052 | -72.9% |
| Furniture and vehicles | 24 | €1,443 | €391 | -€1,052 | -72.9% |
| Current assets | 29/58 | €48,167 | €48,661 | +€494 | +1.0% |
| Amounts receivable within one year | 40/41 | €33,060 | €47,979 | +€14,919 | +45.1% |
| Trade receivables | 40 | €33,060 | €6,061 | -€27,000 | -81.7% |
| Other amounts receivable | 41 | - | €41,919 | +€41,919 | |
| Cash at bank and in hand | 54/58 | €15,047 | €618 | -€14,428 | -95.9% |
| Deferred charges and accrued income | 490/1 | €60 | €63 | +€3 | +5.1% |
| Total equity and liabilities | 10/49 | €49,610 | €49,052 | -€558 | -1.1% |
| Equity | 10/15 | €24,685 | €21,300 | -€3,386 | -13.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,685 | €17,300 | -€3,386 | -16.4% |
| Distributable reserves | 133 | €20,685 | €17,300 | -€3,386 | -16.4% |
| Amounts payable | 17/49 | €24,924 | €27,752 | +€2,828 | +11.3% |
| Amounts payable within one year | 42/48 | €24,924 | €27,752 | +€2,828 | +11.3% |
| Trade debts | 44 | €1,230 | €9,685 | +€8,455 | +687% |
| Suppliers | 440/4 | €1,230 | €9,685 | +€8,455 | +687% |
| Taxes, remuneration and social security | 45 | €21,207 | €18,067 | -€3,141 | -14.8% |
| Taxes | 450/3 | €21,207 | €18,067 | -€3,141 | -14.8% |
| Other amounts payable | 47/48 | €2,486 | €0 | -€2,486 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €1,052 | -€661 | -38.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | -€20,000 | -€40,000 | |
| Other operating charges | 640/8 | €2,387 | €4,079 | +€1,692 | +70.9% |
| Gross operating margin | 9900 | €55,461 | -€15,292 | -€70,754 | |
| Operating profit (loss) | 9901 | €31,362 | -€423 | -€31,785 | |
| Financial income | 75/76B | €1 | €29 | +€28 | +3,010% |
| Recurring financial income | 75 | €1 | €29 | +€28 | +3,010% |
| Financial charges | 65/66B | €2,212 | €1,735 | -€477 | -21.6% |
| Recurring financial charges | 65 | €2,212 | €1,735 | -€477 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €29,151 | -€2,129 | -€31,280 | |
| Income taxes | 67/77 | €8,466 | €1,257 | -€7,209 | -85.2% |
| Profit (loss) for the period | 9904 | €20,685 | -€3,386 | -€24,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,685 | -€3,386 | -€24,071 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.