UMAMI CONCEPTS: 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 CONCEPTS
Largest movements
- Receivables within one year -€4,000
down €4,000 (-22.9%), from €17,468 to €13,469
of which Trade receivables: -€6,368
- Tangible fixed assets -€1,268
down €1,268 (-13.0%), from €9,788 to €8,520
of which Land and buildings: -€663
- Cash -€434
down €434 (-4.5%), from €9,551 to €9,117
mainly Net result for the year (-€2,710) and Tax, wage and social debts (-€2,404)
- Profit (loss) carried forward -€2,710
down €2,710 (-8.0%), from -€34,032 to -€36,742
- Tax, wage and social debts -€2,404
down €2,404 (-41.6%), from €5,780 to €3,376
of which Remuneration and social security: -€1,300
- Trade debts -€2,021
down €2,021 (-81.2%), from €2,490 to €469
- Other debts +€1,135
up €1,135 (+3.0%), from €38,115 to €39,249
- Gross operating margin -€1,069
down €1,069 (-91.4%), from €1,169 to €100
- Depreciation -€47
down €47 (-3.5%), from €1,315 to €1,268
- Financial charges +€44
up €44 (+17.4%), from €252 to €296
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 | €37,813 | €31,812 | -€6,000 | -15.9% |
| Fixed assets | 21/28 | €9,788 | €8,520 | -€1,268 | -13.0% |
| Tangible fixed assets | 22/27 | €9,788 | €8,520 | -€1,268 | -13.0% |
| Land and buildings | 22 | €8,832 | €8,170 | -€663 | -7.5% |
| Furniture and vehicles | 24 | €956 | €350 | -€606 | -63.4% |
| Current assets | 29/58 | €28,025 | €23,293 | -€4,732 | -16.9% |
| Amounts receivable within one year | 40/41 | €17,468 | €13,469 | -€4,000 | -22.9% |
| Trade receivables | 40 | €16,596 | €10,229 | -€6,368 | -38.4% |
| Other amounts receivable | 41 | €872 | €3,240 | +€2,368 | +272% |
| Cash at bank and in hand | 54/58 | €9,551 | €9,117 | -€434 | -4.5% |
| Deferred charges and accrued income | 490/1 | €1,005 | €707 | -€298 | -29.6% |
| Total equity and liabilities | 10/49 | €37,813 | €31,812 | -€6,000 | -15.9% |
| Equity | 10/15 | -€8,572 | -€11,282 | -€2,710 | -31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,032 | -€36,742 | -€2,710 | -8.0% |
| Amounts payable | 17/49 | €46,385 | €43,095 | -€3,290 | -7.1% |
| Amounts payable within one year | 42/48 | €46,385 | €43,095 | -€3,290 | -7.1% |
| Trade debts | 44 | €2,490 | €469 | -€2,021 | -81.2% |
| Suppliers | 440/4 | €2,490 | €469 | -€2,021 | -81.2% |
| Taxes, remuneration and social security | 45 | €5,780 | €3,376 | -€2,404 | -41.6% |
| Taxes | 450/3 | €4,253 | €3,149 | -€1,104 | -26.0% |
| Remuneration and social security | 454/9 | €1,527 | €227 | -€1,300 | -85.1% |
| Other amounts payable | 47/48 | €38,115 | €39,249 | +€1,135 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €1,268 | -€47 | -3.5% |
| Other operating charges | 640/8 | €1,111 | €1,115 | +€3 | +0.3% |
| Gross operating margin | 9900 | €1,169 | €100 | -€1,069 | -91.4% |
| Operating profit (loss) | 9901 | -€1,257 | -€2,283 | -€1,026 | -81.6% |
| Financial charges | 65/66B | €252 | €296 | +€44 | +17.4% |
| Recurring financial charges | 65 | €252 | €296 | +€44 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,509 | -€2,578 | -€1,070 | -70.9% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€1,637 | -€2,710 | -€1,074 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,637 | -€2,710 | -€1,074 | -65.6% |
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 13 October 2026 via checked.be.