UMAC: 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.
UMAC
Largest movements
- Cash -€20,441
down €20,441 (-50.3%), from €40,656 to €20,216
mainly Contributions, distributions and other (-€12,418) and Tax, wage and social debts (-€4,905)
- Deferred charges and accrued income +€1,496
up €1,496 (+334%), from €448 to €1,943
- Tangible fixed assets -€1,302
down €1,302 (-27.6%), from €4,721 to €3,419
of which Furniture and vehicles: -€1,196
- Receivables within one year -€1,155
down €1,155 (-8.9%), from €13,013 to €11,858
- Reserves -€12,418
down €12,418 (-35.4%), from €35,097 to €22,678
- Tax, wage and social debts -€4,905
down €4,905 (-48.4%), from €10,140 to €5,235
- Trade debts -€3,662
down €3,662 (-65.1%), from €5,625 to €1,963
- Gross operating margin -€17,104
down €17,104 (-84.0%), from €20,362 to €3,258
- Taxes -€3,874
down €3,874 (-83.3%), from €4,652 to €777
- Financial charges -€875
down €875 (-71.5%), from €1,224 to €349
- Other operating charges -€542
down €542 (-42.0%), from €1,290 to €748
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 | €58,838 | €37,436 | -€21,402 | -36.4% |
| Fixed assets | 21/28 | €4,721 | €3,419 | -€1,302 | -27.6% |
| Tangible fixed assets | 22/27 | €4,721 | €3,419 | -€1,302 | -27.6% |
| Plant, machinery and equipment | 23 | €316 | €211 | -€106 | -33.4% |
| Furniture and vehicles | 24 | €4,405 | €3,208 | -€1,196 | -27.2% |
| Current assets | 29/58 | €54,117 | €34,017 | -€20,100 | -37.1% |
| Amounts receivable within one year | 40/41 | €13,013 | €11,858 | -€1,155 | -8.9% |
| Trade receivables | 40 | €13,013 | €11,858 | -€1,155 | -8.9% |
| Cash at bank and in hand | 54/58 | €40,656 | €20,216 | -€20,441 | -50.3% |
| Deferred charges and accrued income | 490/1 | €448 | €1,943 | +€1,496 | +334% |
| Total equity and liabilities | 10/49 | €58,838 | €37,436 | -€21,402 | -36.4% |
| Equity | 10/15 | €39,897 | €27,647 | -€12,250 | -30.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €35,097 | €22,678 | -€12,418 | -35.4% |
| Distributable reserves | 133 | €35,097 | €22,678 | -€12,418 | -35.4% |
| Profit (loss) carried forward | 14 | €800 | €969 | +€169 | +21.1% |
| Amounts payable | 17/49 | €18,941 | €9,789 | -€9,152 | -48.3% |
| Amounts payable within one year | 42/48 | €18,356 | €9,789 | -€8,567 | -46.7% |
| Trade debts | 44 | €5,625 | €1,963 | -€3,662 | -65.1% |
| Suppliers | 440/4 | €5,625 | €1,963 | -€3,662 | -65.1% |
| Taxes, remuneration and social security | 45 | €10,140 | €5,235 | -€4,905 | -48.4% |
| Taxes | 450/3 | €10,140 | €5,235 | -€4,905 | -48.4% |
| Other amounts payable | 47/48 | €2,590 | €2,590 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €585 | €0 | -€585 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €1,302 | +€75 | +6.1% |
| Other operating charges | 640/8 | €1,290 | €748 | -€542 | -42.0% |
| Gross operating margin | 9900 | €20,362 | €3,258 | -€17,104 | -84.0% |
| Operating profit (loss) | 9901 | €17,844 | €1,208 | -€16,637 | -93.2% |
| Financial income | 75/76B | €141 | €88 | -€53 | -37.8% |
| Recurring financial income | 75 | €141 | €88 | -€53 | -37.8% |
| Financial charges | 65/66B | €1,224 | €349 | -€875 | -71.5% |
| Recurring financial charges | 65 | €1,224 | €349 | -€875 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €16,761 | €946 | -€15,815 | -94.4% |
| Income taxes | 67/77 | €4,652 | €777 | -€3,874 | -83.3% |
| Profit (loss) for the period | 9904 | €12,110 | €169 | -€11,941 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,110 | €169 | -€11,941 | -98.6% |
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 23 October 2026 via checked.be.