UMAII Group: 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.
UMAII Group
Largest movements
- Stocks and contracts +€2,926
up €2,926 (+30.2%), from €9,692 to €12,618
- Receivables within one year -€2,667
down €2,667 (-77.4%), from €3,447 to €780
of which Other amounts receivable: -€1,982
- Cash -€1,490
down €1,490 (-21.7%), from €6,876 to €5,386
mainly Stocks and contracts (-€2,926) and Trade debts (-€2,438)
- Formation expenses -€733
down €733 (-62.4%), from €1,175 to €442
- Trade debts -€2,438
down €2,438 (-89.7%), from €2,717 to €279
- Other debts +€1,161
up €1,161 (+3,355%), from €35 to €1,196
- Reserves -€544
down €544 (-98.6%), from €551 to €8
- Other operating charges +€451
up €451 (+873%), from €52 to €502
- Depreciation +€442
up €442 (+152%), from €290 to €733
- Gross operating margin -€307
down €307 (-29.4%), from €1,047 to €739
- Taxes -€142
no longer reported in 2025 (was €142)
- Financial charges +€35
up €35 (+267%), from €13 to €48
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 | €21,445 | €19,483 | -€1,963 | -9.2% |
| Formation expenses | 20 | €1,175 | €442 | -€733 | -62.4% |
| Fixed assets | 21/28 | €256 | €256 | = | 0.0% |
| Financial fixed assets | 28 | €256 | €256 | = | 0.0% |
| Current assets | 29/58 | €20,014 | €18,784 | -€1,230 | -6.1% |
| Stocks and contracts in progress | 3 | €9,692 | €12,618 | +€2,926 | +30.2% |
| Stocks | 30/36 | €9,692 | €12,618 | +€2,926 | +30.2% |
| Amounts receivable within one year | 40/41 | €3,447 | €780 | -€2,667 | -77.4% |
| Trade receivables | 40 | €1,338 | €653 | -€685 | -51.2% |
| Other amounts receivable | 41 | €2,109 | €127 | -€1,982 | -94.0% |
| Cash at bank and in hand | 54/58 | €6,876 | €5,386 | -€1,490 | -21.7% |
| Total equity and liabilities | 10/49 | €21,445 | €19,483 | -€1,963 | -9.2% |
| Equity | 10/15 | €3,551 | €3,008 | -€544 | -15.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €551 | €8 | -€544 | -98.6% |
| Distributable reserves | 133 | €551 | €8 | -€544 | -98.6% |
| Amounts payable | 17/49 | €17,894 | €16,475 | -€1,419 | -7.9% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,894 | €1,475 | -€1,419 | -49.0% |
| Trade debts | 44 | €2,717 | €279 | -€2,438 | -89.7% |
| Suppliers | 440/4 | €2,717 | €279 | -€2,438 | -89.7% |
| Taxes, remuneration and social security | 45 | €142 | - | -€142 | |
| Taxes | 450/3 | €142 | - | -€142 | |
| Other amounts payable | 47/48 | €35 | €1,196 | +€1,161 | +3,355% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €733 | +€442 | +152% |
| Other operating charges | 640/8 | €52 | €502 | +€451 | +873% |
| Gross operating margin | 9900 | €1,047 | €739 | -€307 | -29.4% |
| Operating profit (loss) | 9901 | €705 | -€495 | -€1,200 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €13 | €48 | +€35 | +267% |
| Recurring financial charges | 65 | €13 | €48 | +€35 | +267% |
| Profit (loss) for the period before taxes | 9903 | €694 | -€544 | -€1,237 | |
| Income taxes | 67/77 | €142 | - | -€142 | |
| Profit (loss) for the period | 9904 | €551 | -€544 | -€1,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €551 | -€544 | -€1,095 |
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 28 October 2026 via checked.be.