Umã Concept: 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.
Umã Concept
Largest movements
- Tangible fixed assets -€52,336
down €52,336 (-19.3%), from €271,675 to €219,339
of which Other tangible fixed assets: -€42,687
- Cash -€25,996
down €25,996 (-43.6%), from €59,566 to €33,571
mainly Net result for the year (-€83,507) and Current portion of long-term debt (-€13,823)
- Deferred charges and accrued income -€3,946
down €3,946 (-89.9%), from €4,388 to €442
- Profit (loss) carried forward -€83,507
down €83,507 (-31.8%), from -€262,536 to -€346,043
- Trade debts +€37,068
up €37,068 (+43.7%), from €84,775 to €121,843
- Current portion of long-term debt -€13,823
no longer reported in 2025 (was €13,823)
- Tax, wage and social debts -€10,829
down €10,829 (-14.6%), from €74,106 to €63,277
of which Remuneration and social security: -€7,308
- Investment grants -€6,755
down €6,755 (-16.7%), from €40,530 to €33,775
- Staff costs -€40,476
down €40,476 (-10.7%), from €378,942 to €338,466
- Gross operating margin -€24,652
down €24,652 (-7.1%), from €349,403 to €324,751
- Financial charges +€4,362
up €4,362 (+32.1%), from €13,577 to €17,939
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.
Derived cash bridge
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 | €377,167 | €293,574 | -€83,593 | -22.2% |
| Fixed assets | 21/28 | €299,871 | €247,177 | -€52,694 | -17.6% |
| Intangible fixed assets | 21 | €808 | €450 | -€358 | -44.3% |
| Tangible fixed assets | 22/27 | €271,675 | €219,339 | -€52,336 | -19.3% |
| Plant, machinery and equipment | 23 | €7,341 | €7,217 | -€124 | -1.7% |
| Furniture and vehicles | 24 | €12,542 | €3,016 | -€9,526 | -76.0% |
| Other tangible fixed assets | 26 | €251,792 | €209,105 | -€42,687 | -17.0% |
| Financial fixed assets | 28 | €27,388 | €27,388 | = | 0.0% |
| Current assets | 29/58 | €77,296 | €46,398 | -€30,899 | -40.0% |
| Stocks and contracts in progress | 3 | €12,457 | €12,384 | -€73 | -0.6% |
| Stocks | 30/36 | €12,457 | €12,384 | -€73 | -0.6% |
| Amounts receivable within one year | 40/41 | €885 | - | -€885 | |
| Trade receivables | 40 | €885 | - | -€885 | |
| Cash at bank and in hand | 54/58 | €59,566 | €33,571 | -€25,996 | -43.6% |
| Deferred charges and accrued income | 490/1 | €4,388 | €442 | -€3,946 | -89.9% |
| Total equity and liabilities | 10/49 | €377,167 | €293,574 | -€83,593 | -22.2% |
| Equity | 10/15 | -€142,006 | -€232,268 | -€90,262 | -63.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,536 | -€346,043 | -€83,507 | -31.8% |
| Investment grants | 15 | €40,530 | €33,775 | -€6,755 | -16.7% |
| Amounts payable | 17/49 | €519,173 | €525,843 | +€6,669 | +1.3% |
| Amounts payable after more than one year | 17 | €89,701 | €89,701 | = | 0.0% |
| Financial debts | 170/4 | €89,701 | €89,701 | = | 0.0% |
| Amounts payable within one year | 42/48 | €429,472 | €436,142 | +€6,669 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €13,823 | - | -€13,823 | |
| Trade debts | 44 | €84,775 | €121,843 | +€37,068 | +43.7% |
| Suppliers | 440/4 | €84,775 | €121,843 | +€37,068 | +43.7% |
| Taxes, remuneration and social security | 45 | €74,106 | €63,277 | -€10,829 | -14.6% |
| Taxes | 450/3 | €27,418 | €23,897 | -€3,521 | -12.8% |
| Remuneration and social security | 454/9 | €46,688 | €39,380 | -€7,308 | -15.7% |
| Other amounts payable | 47/48 | €256,769 | €251,021 | -€5,747 | -2.2% |
| Remuneration, social security and pensions | 62 | €378,942 | €338,466 | -€40,476 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,870 | €57,431 | -€439 | -0.8% |
| Other operating charges | 640/8 | €1,800 | €1,277 | -€523 | -29.0% |
| Gross operating margin | 9900 | €349,403 | €324,751 | -€24,652 | -7.1% |
| Operating profit (loss) | 9901 | -€89,208 | -€72,424 | +€16,785 | +18.8% |
| Financial income | 75/76B | €6,758 | €6,855 | +€97 | +1.4% |
| Recurring financial income | 75 | €6,758 | €6,855 | +€97 | +1.4% |
| Financial charges | 65/66B | €13,577 | €17,939 | +€4,362 | +32.1% |
| Recurring financial charges | 65 | €13,577 | €17,939 | +€4,362 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | -€96,027 | -€83,507 | +€12,520 | +13.0% |
| Profit (loss) for the period | 9904 | -€96,027 | -€83,507 | +€12,520 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,027 | -€83,507 | +€12,520 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.