UMAMI STUDIO: 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 STUDIO
Largest movements
- Cash +€57,079
up €57,079 (+26.6%), from €214,889 to €271,968
mainly Debts after one year (+€181,397) and Net result for the year (+€92,094)
- Receivables within one year +€49,474
up €49,474 (+66.7%), from €74,201 to €123,675
of which Other amounts receivable: +€27,419
- Stocks and contracts -€34,352
down €34,352 (-87.3%), from €39,352 to €5,000
- Deferred charges and accrued income +€5,216
up €5,216 (+370.2%), from €1,409 to €6,625
- Trade debts -€189,201
down €189,201 (-77.2%), from €245,035 to €55,834
- Debts after one year +€181,397
new in 2025: €181,397
- Other debts +€56,434
up €56,434 (+56434.0%), from €100 to €56,534
- Reserves +€35,868
up €35,868 (+45.6%), from €78,691 to €114,559
- Taxes -€9,766
down €9,766 (-48.8%), from €20,000 to €10,234
- Gross operating margin +€4,512
up €4,512 (+4.4%), from €103,529 to €108,041
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 | €341,333 | €423,093 | +€81,760 | +24.0% |
| Fixed assets | 21/28 | €11,483 | €15,826 | +€4,343 | +37.8% |
| Intangible fixed assets | 21 | €4,547 | €8,388 | +€3,841 | +84.5% |
| Tangible fixed assets | 22/27 | €4,093 | €4,595 | +€502 | +12.3% |
| Furniture and vehicles | 24 | €4,093 | €4,595 | +€502 | +12.3% |
| Financial fixed assets | 28 | €2,844 | €2,844 | = | 0.0% |
| Current assets | 29/58 | €329,850 | €407,267 | +€77,417 | +23.5% |
| Stocks and contracts in progress | 3 | €39,352 | €5,000 | -€34,352 | -87.3% |
| Contracts in progress | 37 | €39,352 | €5,000 | -€34,352 | -87.3% |
| Amounts receivable within one year | 40/41 | €74,201 | €123,675 | +€49,474 | +66.7% |
| Trade receivables | 40 | €59,089 | €81,144 | +€22,055 | +37.3% |
| Other amounts receivable | 41 | €15,112 | €42,531 | +€27,419 | +181.4% |
| Cash at bank and in hand | 54/58 | €214,889 | €271,968 | +€57,079 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,409 | €6,625 | +€5,216 | +370.2% |
| Total equity and liabilities | 10/49 | €341,333 | €423,093 | +€81,760 | +24.0% |
| Equity | 10/15 | €86,191 | €122,059 | +€35,868 | +41.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €78,691 | €114,559 | +€35,868 | +45.6% |
| Distributable reserves | 133 | €78,691 | €114,559 | +€35,868 | +45.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €255,142 | €301,034 | +€45,892 | +18.0% |
| Amounts payable after more than one year | 17 | - | €181,397 | +€181,397 | |
| Financial debts | 170/4 | - | €181,397 | +€181,397 | |
| Amounts payable within one year | 42/48 | €255,142 | €119,638 | -€135,504 | -53.1% |
| Trade debts | 44 | €245,035 | €55,834 | -€189,201 | -77.2% |
| Suppliers | 440/4 | €245,035 | €55,834 | -€189,201 | -77.2% |
| Taxes, remuneration and social security | 45 | €10,007 | €7,269 | -€2,738 | -27.4% |
| Taxes | 450/3 | €10,007 | €7,269 | -€2,738 | -27.4% |
| Other amounts payable | 47/48 | €100 | €56,534 | +€56,434 | +56434.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,725 | €4,177 | +€452 | +12.1% |
| Other operating charges | 640/8 | €948 | €528 | -€420 | -44.3% |
| Gross operating margin | 9900 | €103,529 | €108,041 | +€4,512 | +4.4% |
| Operating profit (loss) | 9901 | €98,856 | €103,336 | +€4,480 | +4.5% |
| Financial charges | 65/66B | €165 | €1,009 | +€844 | +512.6% |
| Recurring financial charges | 65 | €165 | €1,009 | +€844 | +512.6% |
| Profit (loss) for the period before taxes | 9903 | €98,691 | €102,328 | +€3,636 | +3.7% |
| Income taxes | 67/77 | €20,000 | €10,234 | -€9,766 | -48.8% |
| Profit (loss) for the period | 9904 | €78,691 | €92,094 | +€13,402 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,691 | €92,094 | +€13,402 | +17.0% |
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.