UMAMI: 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.
UMAMI
Largest movements
- Receivables within one year +€17,355
up €17,355 (+60.3%), from €28,777 to €46,132
of which Trade receivables: +€19,953
- Tangible fixed assets -€1,784
down €1,784 (-28.0%), from €6,375 to €4,591
of which Furniture and vehicles: -€1,289
- Deferred charges and accrued income -€846
down €846 (-88.2%), from €960 to €114
- Tax, wage and social debts +€9,425
up €9,425 (+114.4%), from €8,241 to €17,666
- Trade debts +€8,579
up €8,579 (+156.3%), from €5,489 to €14,068
- Other debts +€6,336
new in 2024: €6,336
- Current portion of long-term debt -€4,793
down €4,793 (-58.9%), from €8,140 to €3,347
- Debts after one year -€3,347
down €3,347 (-50.6%), from €6,608 to €3,261
- Gross operating margin -€2,020
down €2,020 (-16.7%), from €12,088 to €10,068
- Depreciation -€853
down €853 (-23.3%), from €3,658 to €2,805
- Taxes -€803
down €803 (-33.0%), from €2,429 to €1,626
- Financial charges +€766
up €766 (+106.3%), from €720 to €1,486
- Other operating charges +€292
up €292 (+11.0%), from €2,651 to €2,944
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,151 | €63,244 | +€15,093 | +31.3% |
| Fixed assets | 21/28 | €18,375 | €16,591 | -€1,784 | -9.7% |
| Tangible fixed assets | 22/27 | €6,375 | €4,591 | -€1,784 | -28.0% |
| Plant, machinery and equipment | 23 | €691 | €436 | -€255 | -36.9% |
| Furniture and vehicles | 24 | €4,790 | €3,502 | -€1,289 | -26.9% |
| Other tangible fixed assets | 26 | €894 | €654 | -€240 | -26.9% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €29,776 | €46,653 | +€16,877 | +56.7% |
| Amounts receivable within one year | 40/41 | €28,777 | €46,132 | +€17,355 | +60.3% |
| Trade receivables | 40 | €22,386 | €42,339 | +€19,953 | +89.1% |
| Other amounts receivable | 41 | €6,390 | €3,793 | -€2,598 | -40.6% |
| Cash at bank and in hand | 54/58 | €40 | €407 | +€367 | +918.9% |
| Deferred charges and accrued income | 490/1 | €960 | €114 | -€846 | -88.2% |
| Total equity and liabilities | 10/49 | €48,151 | €63,244 | +€15,093 | +31.3% |
| Equity | 10/15 | €15,689 | €16,904 | +€1,215 | +7.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,689 | €12,904 | +€1,215 | +10.4% |
| Amounts payable | 17/49 | €32,462 | €46,340 | +€13,878 | +42.8% |
| Amounts payable after more than one year | 17 | €6,608 | €3,261 | -€3,347 | -50.6% |
| Financial debts | 170/4 | €6,608 | €3,261 | -€3,347 | -50.6% |
| Amounts payable within one year | 42/48 | €24,729 | €43,079 | +€18,351 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €8,140 | €3,347 | -€4,793 | -58.9% |
| Financial debts | 43 | €1,581 | - | -€1,581 | |
| Credit institutions | 430/8 | €1,581 | - | -€1,581 | |
| Trade debts | 44 | €5,489 | €14,068 | +€8,579 | +156.3% |
| Suppliers | 440/4 | €5,489 | €14,068 | +€8,579 | +156.3% |
| Advances received on contracts in progress | 46 | €1,278 | €1,662 | +€385 | +30.1% |
| Taxes, remuneration and social security | 45 | €8,241 | €17,666 | +€9,425 | +114.4% |
| Taxes | 450/3 | €8,241 | €17,666 | +€9,425 | +114.4% |
| Other amounts payable | 47/48 | - | €6,336 | +€6,336 | |
| Accrued charges and deferred income | 492/3 | €1,126 | - | -€1,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,658 | €2,805 | -€853 | -23.3% |
| Other operating charges | 640/8 | €2,651 | €2,944 | +€292 | +11.0% |
| Gross operating margin | 9900 | €12,088 | €10,068 | -€2,020 | -16.7% |
| Operating profit (loss) | 9901 | €5,779 | €4,320 | -€1,460 | -25.3% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €720 | €1,486 | +€766 | +106.3% |
| Recurring financial charges | 65 | €720 | €1,486 | +€766 | +106.3% |
| Profit (loss) for the period before taxes | 9903 | €5,059 | €2,841 | -€2,218 | -43.8% |
| Income taxes | 67/77 | €2,429 | €1,626 | -€803 | -33.0% |
| Profit (loss) for the period | 9904 | €2,630 | €1,215 | -€1,415 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,630 | €1,215 | -€1,415 | -53.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.