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.
What changed
UMAMI
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,481
2024 · €236,695-€228,214
Equity
€1.2m
2024 · €1.2m+€8,481
Cash
€113,113
2024 · €1,924+€111,189
Balance sheet total
€1.9m
2024 · €1.9m+€69,198
Largest movements
Assets
- Cash +€111,189
up €111,189 (+5,779%), from €1,924 to €113,113
mainly Trade debts (+€66,458) and Depreciation (+€46,828)
- Tangible fixed assets -€34,646
down €34,646 (-18.1%), from €190,939 to €156,293
Equity and liabilities
- Trade debts +€66,458
up €66,458 (+15.0%), from €441,851 to €508,309
- Debts after one year -€20,294
down €20,294 (-34.9%), from €58,186 to €37,892
Income statement
- Gross operating margin -€381,271
down €381,271 (-23.7%), from €1.6m to €1.2m
- Staff costs -€148,270
down €148,270 (-11.6%), from €1.3m to €1.1m
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.
Result 2024
€236,695
Gross operating margin
-€381,271
Staff costs
+€148,270
Depreciation
+€4,224
Write-downs
+€11,364
Other operating charges
-€12,671
Financial income
-€699
Financial charges
+€2,569
Result 2025
€8,481
raises the resultlowers the result
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.
From operations
+€142,558
Investment
-€12,182
Financing
-€19,187
Cash 2024
€1,924
From operations (derived)
+€142,558
Net result for the year
+€8,481
Depreciation
+€46,828
Stocks and contracts
-€4,310
Receivables within one year
+€7,931
Deferred charges and accrued income
+€3,724
Trade debts
+€66,458
Tax, wage and social debts
+€13,591
Advances received
-€145
Investment (derived)
-€12,182
Investment in fixed assets (net)
-€12,182
Financing
-€19,187
Debts after one year
-€20,294
Current portion of long-term debt
+€1,107
Cash 2025
€113,113
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,869,360 | €1,938,558 | +€69,198 | +3.7% |
| Fixed assets | 21/28 | €190,939 | €156,293 | -€34,646 | -18.1% |
| Tangible fixed assets | 22/27 | €190,939 | €156,293 | -€34,646 | -18.1% |
| Plant, machinery and equipment | 23 | €103,751 | €89,491 | -€14,260 | -13.7% |
| Furniture and vehicles | 24 | €36,667 | €33,541 | -€3,126 | -8.5% |
| Other tangible fixed assets | 26 | €50,521 | €33,261 | -€17,260 | -34.2% |
| Current assets | 29/58 | €1,678,421 | €1,782,265 | +€103,844 | +6.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Trade receivables | 290 | - | €250,000 | +€250,000 | |
| Other amounts receivable | 291 | €250,000 | - | -€250,000 | |
| Stocks and contracts in progress | 3 | €48,422 | €52,732 | +€4,310 | +8.9% |
| Stocks | 30/36 | €48,422 | €52,732 | +€4,310 | +8.9% |
| Amounts receivable within one year | 40/41 | €1,374,351 | €1,366,420 | -€7,931 | -0.6% |
| Trade receivables | 40 | €114,879 | €236,933 | +€122,054 | +106% |
| Other amounts receivable | 41 | €1,259,472 | €1,129,487 | -€129,985 | -10.3% |
| Cash at bank and in hand | 54/58 | €1,924 | €113,113 | +€111,189 | +5,779% |
| Deferred charges and accrued income | 490/1 | €3,724 | - | -€3,724 | |
| Total equity and liabilities | 10/49 | €1,869,360 | €1,938,558 | +€69,198 | +3.7% |
| Equity | 10/15 | €1,211,922 | €1,220,403 | +€8,481 | +0.7% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Capital | 10 | €220,000 | €220,000 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €1,165,162 | €1,165,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,000 | €22,000 | = | 0.0% |
| Legal reserve | 130 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €1,143,162 | €1,143,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,240 | -€164,759 | +€8,481 | +4.9% |
| Amounts payable | 17/49 | €657,438 | €718,155 | +€60,717 | +9.2% |
| Amounts payable after more than one year | 17 | €58,186 | €37,892 | -€20,294 | -34.9% |
| Financial debts | 170/4 | €58,186 | €37,892 | -€20,294 | -34.9% |
| Amounts payable within one year | 42/48 | €599,252 | €680,263 | +€81,011 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €29,187 | €30,294 | +€1,107 | +3.8% |
| Trade debts | 44 | €441,851 | €508,309 | +€66,458 | +15.0% |
| Suppliers | 440/4 | €441,851 | €508,309 | +€66,458 | +15.0% |
| Advances received on contracts in progress | 46 | €145 | - | -€145 | |
| Taxes, remuneration and social security | 45 | €128,069 | €141,660 | +€13,591 | +10.6% |
| Taxes | 450/3 | - | €27,883 | +€27,883 | |
| Remuneration and social security | 454/9 | €128,069 | €113,777 | -€14,292 | -11.2% |
| Remuneration, social security and pensions | 62 | €1,275,835 | €1,127,565 | -€148,270 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,052 | €46,828 | -€4,224 | -8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,364 | - | -€11,364 | |
| Other operating charges | 640/8 | €21,851 | €34,522 | +€12,671 | +58.0% |
| Gross operating margin | 9900 | €1,607,043 | €1,225,772 | -€381,271 | -23.7% |
| Operating profit (loss) | 9901 | €246,941 | €16,857 | -€230,084 | -93.2% |
| Financial income | 75/76B | €865 | €166 | -€699 | -80.8% |
| Recurring financial income | 75 | €865 | €166 | -€699 | -80.8% |
| Financial charges | 65/66B | €11,111 | €8,542 | -€2,569 | -23.1% |
| Recurring financial charges | 65 | €11,111 | €8,542 | -€2,569 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €236,695 | €8,481 | -€228,214 | -96.4% |
| Profit (loss) for the period | 9904 | €236,695 | €8,481 | -€228,214 | -96.4% |
| Transfer from tax-exempt reserves | 789 | €1,143,162 | - | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,379,857 | €8,481 | -€1.4m | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.