UMAMI: 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.
UMAMI
Largest movements
- Current investments -€16,839
down €16,839 (-18.8%), from €89,454 to €72,615
- Tangible fixed assets -€16,243
down €16,243 (-16.5%), from €98,388 to €82,145
of which Land and buildings: -€8,619
- Receivables within one year -€4,415
down €4,415 (-58.3%), from €7,575 to €3,160
of which Trade receivables: -€7,575
- Cash +€2,503
up €2,503 (+12.6%), from €19,819 to €22,322
mainly Current investments (+€16,839) and Depreciation (+€16,243)
- Profit (loss) carried forward -€35,783
down €35,783 (-18.6%), from -€192,778 to -€228,561
- Financial charges -€161,598
down €161,598 (-90.5%), from €178,512 to €16,914
- Gross operating margin -€3,602
down €3,602, from €2,643 to -€959
- Financial income -€1,547
down €1,547 (-99.6%), from €1,553 to €6
- Taxes +€483
up €483 (+50.9%), from -€949 to -€466
- Other operating charges +€406
up €406 (+23.4%), from €1,733 to €2,139
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 | €216,293 | €180,964 | -€35,329 | -16.3% |
| Fixed assets | 21/28 | €98,667 | €82,424 | -€16,243 | -16.5% |
| Tangible fixed assets | 22/27 | €98,388 | €82,145 | -€16,243 | -16.5% |
| Land and buildings | 22 | €88,345 | €79,726 | -€8,619 | -9.8% |
| Furniture and vehicles | 24 | €9,269 | €1,800 | -€7,469 | -80.6% |
| Other tangible fixed assets | 26 | €774 | €619 | -€155 | -20.0% |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €117,626 | €98,540 | -€19,086 | -16.2% |
| Amounts receivable within one year | 40/41 | €7,575 | €3,160 | -€4,415 | -58.3% |
| Trade receivables | 40 | €7,575 | - | -€7,575 | |
| Other amounts receivable | 41 | - | €3,160 | +€3,160 | |
| Current investments | 50/53 | €89,454 | €72,615 | -€16,839 | -18.8% |
| Cash at bank and in hand | 54/58 | €19,819 | €22,322 | +€2,503 | +12.6% |
| Deferred charges and accrued income | 490/1 | €778 | €443 | -€335 | -43.1% |
| Total equity and liabilities | 10/49 | €216,293 | €180,964 | -€35,329 | -16.3% |
| Equity | 10/15 | €160,644 | €124,861 | -€35,783 | -22.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €334,830 | €334,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,533 | €6,533 | = | 0.0% |
| Distributable reserves | 133 | €326,438 | €326,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,778 | -€228,561 | -€35,783 | -18.6% |
| Amounts payable | 17/49 | €55,649 | €56,103 | +€454 | +0.8% |
| Amounts payable within one year | 42/48 | €55,649 | €56,103 | +€454 | +0.8% |
| Trade debts | 44 | €27 | €1,220 | +€1,193 | +4,419% |
| Suppliers | 440/4 | €27 | €1,220 | +€1,193 | +4,419% |
| Taxes, remuneration and social security | 45 | €24,297 | €24,297 | = | 0.0% |
| Remuneration and social security | 454/9 | €24,297 | €24,297 | = | 0.0% |
| Other amounts payable | 47/48 | €31,325 | €30,586 | -€739 | -2.4% |
| Non-recurring operating income | 76A | €1,584 | €1,600 | +€16 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,242 | €16,243 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,733 | €2,139 | +€406 | +23.4% |
| Gross operating margin | 9900 | €2,643 | -€959 | -€3,602 | |
| Operating profit (loss) | 9901 | -€15,332 | -€19,341 | -€4,009 | -26.1% |
| Financial income | 75/76B | €1,553 | €6 | -€1,547 | -99.6% |
| Recurring financial income | 75 | €1,553 | €6 | -€1,547 | -99.6% |
| Financial charges | 65/66B | €178,512 | €16,914 | -€161,598 | -90.5% |
| Recurring financial charges | 65 | €178,512 | €16,914 | -€161,598 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | -€192,291 | -€36,249 | +€156,042 | +81.1% |
| Income taxes | 67/77 | -€949 | -€466 | +€483 | +50.9% |
| Profit (loss) for the period | 9904 | -€191,342 | -€35,783 | +€155,559 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€191,342 | -€35,783 | +€155,559 | +81.3% |
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 19 October 2026 via checked.be.