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
- Receivables within one year -€94,593
down €94,593 (-68.5%), from €138,136 to €43,543
of which Trade receivables: -€114,424
- Tangible fixed assets -€21,716
down €21,716 (-21.2%), from €102,307 to €80,592
of which Furniture and vehicles: -€21,716
- Cash -€4,333
down €4,333 (-5.6%), from €77,631 to €73,298
mainly Trade debts (-€103,559) and Debts after one year (-€25,140)
- Trade debts -€103,559
down €103,559 (-82.1%), from €126,139 to €22,580
- Debts after one year -€25,140
down €25,140 (-41.7%), from €60,226 to €35,086
- Profit (loss) carried forward +€17,261
up €17,261 (+18.1%), from €95,287 to €112,547
- Tax, wage and social debts -€7,739
down €7,739 (-99.1%), from €7,811 to €73
- Gross operating margin -€31,935
down €31,935 (-36.2%), from €88,323 to €56,388
- Depreciation +€9,463
up €9,463 (+68.2%), from €13,883 to €23,347
- Other operating charges -€9,218
down €9,218 (-68.9%), from €13,372 to €4,154
- Taxes -€5,762
down €5,762 (-36.4%), from €15,835 to €10,073
- Financial income +€955
up €955 (+160%), from €598 to €1,553
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 | €319,645 | €201,289 | -€118,356 | -37.0% |
| Fixed assets | 21/28 | €102,307 | €80,592 | -€21,716 | -21.2% |
| Tangible fixed assets | 22/27 | €102,307 | €80,592 | -€21,716 | -21.2% |
| Furniture and vehicles | 24 | €99,807 | €78,092 | -€21,716 | -21.8% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €217,338 | €120,697 | -€96,641 | -44.5% |
| Amounts receivable within one year | 40/41 | €138,136 | €43,543 | -€94,593 | -68.5% |
| Trade receivables | 40 | €118,581 | €4,156 | -€114,424 | -96.5% |
| Other amounts receivable | 41 | €19,555 | €39,387 | +€19,831 | +101% |
| Cash at bank and in hand | 54/58 | €77,631 | €73,298 | -€4,333 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,571 | €3,857 | +€2,286 | +145% |
| Total equity and liabilities | 10/49 | €319,645 | €201,289 | -€118,356 | -37.0% |
| Equity | 10/15 | €100,287 | €117,547 | +€17,261 | +17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €95,287 | €112,547 | +€17,261 | +18.1% |
| Amounts payable | 17/49 | €219,359 | €83,742 | -€135,617 | -61.8% |
| Amounts payable after more than one year | 17 | €60,226 | €35,086 | -€25,140 | -41.7% |
| Financial debts | 170/4 | €60,226 | €35,086 | -€25,140 | -41.7% |
| Amounts payable within one year | 42/48 | €159,133 | €48,607 | -€110,526 | -69.5% |
| Current portion of amounts payable after more than one year | 42 | €24,175 | €25,140 | +€965 | +4.0% |
| Trade debts | 44 | €126,139 | €22,580 | -€103,559 | -82.1% |
| Suppliers | 440/4 | €126,139 | €22,580 | -€103,559 | -82.1% |
| Taxes, remuneration and social security | 45 | €7,811 | €73 | -€7,739 | -99.1% |
| Taxes | 450/3 | €7,811 | €73 | -€7,739 | -99.1% |
| Other amounts payable | 47/48 | €1,007 | €815 | -€193 | -19.1% |
| Accrued charges and deferred income | 492/3 | - | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,883 | €23,347 | +€9,463 | +68.2% |
| Other operating charges | 640/8 | €13,372 | €4,154 | -€9,218 | -68.9% |
| Gross operating margin | 9900 | €88,323 | €56,388 | -€31,935 | -36.2% |
| Operating profit (loss) | 9901 | €61,068 | €28,888 | -€32,181 | -52.7% |
| Financial income | 75/76B | €598 | €1,553 | +€955 | +160% |
| Recurring financial income | 75 | €598 | €1,553 | +€955 | +160% |
| Financial charges | 65/66B | €2,711 | €3,107 | +€396 | +14.6% |
| Recurring financial charges | 65 | €2,711 | €3,107 | +€396 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €58,955 | €27,333 | -€31,622 | -53.6% |
| Income taxes | 67/77 | €15,835 | €10,073 | -€5,762 | -36.4% |
| Profit (loss) for the period | 9904 | €43,121 | €17,261 | -€25,860 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,121 | €17,261 | -€25,860 | -60.0% |
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 14 October 2026 via checked.be.