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 -€3,947
down €3,947 (-71.9%), from €5,492 to €1,546
of which Other amounts receivable: -€3,988
- Cash +€3,606
up €3,606 (+58.6%), from €6,149 to €9,755
mainly Receivables within one year (+€3,947) and Net result for the year (+€1,742)
- Deferred charges and accrued income -€324
down €324 (-79.2%), from €409 to €85
- Trade debts -€1,914
down €1,914 (-74.3%), from €2,577 to €663
- Profit (loss) carried forward +€1,742
up €1,742 (+6.4%), from -€27,076 to -€25,334
- Tax, wage and social debts -€493
down €493 (-7.5%), from €6,550 to €6,057
- Other operating charges -€5,628
down €5,628 (-40.8%), from €13,778 to €8,150
- Gross operating margin +€3,648
up €3,648 (+56.4%), from €6,466 to €10,115
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.
Cash bridge derived
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 | €12,051 | €11,386 | -€664 | -5.5% |
| Current assets | 29/58 | €12,051 | €11,386 | -€664 | -5.5% |
| Amounts receivable within one year | 40/41 | €5,492 | €1,546 | -€3,947 | -71.9% |
| Trade receivables | 40 | €1,504 | €1,546 | +€41 | +2.7% |
| Other amounts receivable | 41 | €3,988 | €0 | -€3,988 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,149 | €9,755 | +€3,606 | +58.6% |
| Deferred charges and accrued income | 490/1 | €409 | €85 | -€324 | -79.2% |
| Total equity and liabilities | 10/49 | €12,051 | €11,386 | -€664 | -5.5% |
| Equity | 10/15 | -€17,076 | -€15,334 | +€1,742 | +10.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,076 | -€25,334 | +€1,742 | +6.4% |
| Amounts payable | 17/49 | €29,127 | €26,720 | -€2,407 | -8.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,127 | €6,720 | -€2,407 | -26.4% |
| Trade debts | 44 | €2,577 | €663 | -€1,914 | -74.3% |
| Suppliers | 440/4 | €2,577 | €663 | -€1,914 | -74.3% |
| Taxes, remuneration and social security | 45 | €6,550 | €6,057 | -€493 | -7.5% |
| Taxes | 450/3 | €6,550 | €6,057 | -€493 | -7.5% |
| Other operating charges | 640/8 | €13,778 | €8,150 | -€5,628 | -40.8% |
| Gross operating margin | 9900 | €6,466 | €10,115 | +€3,648 | +56.4% |
| Operating profit (loss) | 9901 | -€7,311 | €1,965 | +€9,276 | |
| Financial income | 75/76B | €0 | €35 | +€35 | +15809.1% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +15809.1% |
| Financial charges | 65/66B | €162 | €258 | +€95 | +58.9% |
| Recurring financial charges | 65 | €162 | €258 | +€95 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,473 | €1,742 | +€9,216 | |
| Profit (loss) for the period | 9904 | -€7,473 | €1,742 | +€9,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,473 | €1,742 | +€9,216 |
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 9 October 2026 via checked.be.