UMA LAB: 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.
UMA LAB
Largest movements
- Tangible fixed assets +€40,392
up €40,392 (+18.4%), from €219,918 to €260,310
of which Plant, machinery and equipment: +€46,699
- Debts after one year +€35,144
up €35,144 (+28.9%), from €121,432 to €156,577
- Profit (loss) carried forward -€12,854
down €12,854 (-111.1%), from -€11,567 to -€24,421
- Other debts +€12,840
up €12,840 (+12.9%), from €99,903 to €112,743
- Tax, wage and social debts +€6,975
new in 2025: €6,975
- Depreciation +€4,603
up €4,603 (+159.5%), from €2,885 to €7,488
- Gross operating margin +€4,161
up €4,161 (+59.1%), from -€7,036 to -€2,875
- Financial charges +€652
up €652 (+39.6%), from €1,646 to €2,298
- Other operating charges +€193
new in 2025: €193
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 | €225,796 | €267,473 | +€41,677 | +18.5% |
| Fixed assets | 21/28 | €219,918 | €260,310 | +€40,392 | +18.4% |
| Tangible fixed assets | 22/27 | €219,918 | €260,310 | +€40,392 | +18.4% |
| Land and buildings | 22 | €219,918 | €213,611 | -€6,306 | -2.9% |
| Plant, machinery and equipment | 23 | - | €46,699 | +€46,699 | |
| Current assets | 29/58 | €5,878 | €7,163 | +€1,285 | +21.9% |
| Amounts receivable within one year | 40/41 | - | €2,369 | +€2,369 | |
| Trade receivables | 40 | - | €2,369 | +€2,369 | |
| Cash at bank and in hand | 54/58 | €5,878 | €4,794 | -€1,084 | -18.4% |
| Total equity and liabilities | 10/49 | €225,796 | €267,473 | +€41,677 | +18.5% |
| Equity | 10/15 | -€8,567 | -€21,421 | -€12,854 | -150.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,567 | -€24,421 | -€12,854 | -111.1% |
| Amounts payable | 17/49 | €234,363 | €288,894 | +€54,531 | +23.3% |
| Amounts payable after more than one year | 17 | €121,432 | €156,577 | +€35,144 | +28.9% |
| Financial debts | 170/4 | €121,432 | €156,577 | +€35,144 | +28.9% |
| Amounts payable within one year | 42/48 | €112,930 | €132,317 | +€19,387 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €13,027 | €12,106 | -€922 | -7.1% |
| Trade debts | 44 | - | €494 | +€494 | |
| Suppliers | 440/4 | - | €494 | +€494 | |
| Taxes, remuneration and social security | 45 | - | €6,975 | +€6,975 | |
| Taxes | 450/3 | - | €6,975 | +€6,975 | |
| Other amounts payable | 47/48 | €99,903 | €112,743 | +€12,840 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,885 | €7,488 | +€4,603 | +159.5% |
| Other operating charges | 640/8 | - | €193 | +€193 | |
| Gross operating margin | 9900 | -€7,036 | -€2,875 | +€4,161 | +59.1% |
| Operating profit (loss) | 9901 | -€9,922 | -€10,556 | -€635 | -6.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,646 | €2,298 | +€652 | +39.6% |
| Recurring financial charges | 65 | €1,646 | €2,298 | +€652 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,567 | -€12,854 | -€1,287 | -11.1% |
| Profit (loss) for the period | 9904 | -€11,567 | -€12,854 | -€1,287 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,567 | -€12,854 | -€1,287 | -11.1% |
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 7 October 2026 via checked.be.