UMAMIDO: 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.
UMAMIDO
Largest movements
- Receivables within one year -€165,626
down €165,626 (-81.7%), from €202,653 to €37,027
of which Other amounts receivable: -€165,806
- Tangible fixed assets -€65,847
down €65,847 (-14.5%), from €454,563 to €388,717
of which Land and buildings: -€44,359
- Intangible fixed assets -€43,200
down €43,200 (-23.5%), from €183,600 to €140,400
- Cash +€43,003
up €43,003 (+23.5%), from €183,287 to €226,290
mainly Receivables within one year (+€165,626) and Depreciation (+€114,692)
- Profit (loss) carried forward -€126,768
down €126,768 (-148.0%), from -€85,666 to -€212,433
- Debts after one year -€83,363
down €83,363 (-24.0%), from €348,035 to €264,672
- Trade debts -€11,183
down €11,183 (-9.0%), from €124,900 to €113,717
- Staff costs +€108,299
up €108,299 (+16.7%), from €649,194 to €757,494
- Gross operating margin +€84,546
up €84,546 (+12.2%), from €690,560 to €775,107
- Depreciation +€24,379
up €24,379 (+27.0%), from €90,313 to €114,692
- Financial charges -€7,908
down €7,908 (-28.1%), from €28,130 to €20,222
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 | €1,114,007 | €882,762 | -€231,245 | -20.8% |
| Fixed assets | 21/28 | €664,530 | €555,483 | -€109,047 | -16.4% |
| Intangible fixed assets | 21 | €183,600 | €140,400 | -€43,200 | -23.5% |
| Tangible fixed assets | 22/27 | €454,563 | €388,717 | -€65,847 | -14.5% |
| Land and buildings | 22 | €394,672 | €350,313 | -€44,359 | -11.2% |
| Plant, machinery and equipment | 23 | €49,104 | €30,103 | -€19,001 | -38.7% |
| Furniture and vehicles | 24 | €10,788 | €8,301 | -€2,486 | -23.0% |
| Financial fixed assets | 28 | €26,367 | €26,367 | = | 0.0% |
| Current assets | 29/58 | €449,477 | €327,278 | -€122,198 | -27.2% |
| Stocks and contracts in progress | 3 | €21,023 | €26,686 | +€5,664 | +26.9% |
| Stocks | 30/36 | €21,023 | €26,686 | +€5,664 | +26.9% |
| Amounts receivable within one year | 40/41 | €202,653 | €37,027 | -€165,626 | -81.7% |
| Trade receivables | 40 | €11,489 | €11,669 | +€180 | +1.6% |
| Other amounts receivable | 41 | €191,164 | €25,358 | -€165,806 | -86.7% |
| Cash at bank and in hand | 54/58 | €183,287 | €226,290 | +€43,003 | +23.5% |
| Deferred charges and accrued income | 490/1 | €42,515 | €37,275 | -€5,240 | -12.3% |
| Total equity and liabilities | 10/49 | €1,114,007 | €882,762 | -€231,245 | -20.8% |
| Equity | 10/15 | €419,572 | €292,805 | -€126,768 | -30.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €475,238 | €475,238 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,750 | €63,750 | = | 0.0% |
| Distributable reserves | 133 | €411,488 | €411,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,666 | -€212,433 | -€126,768 | -148.0% |
| Amounts payable | 17/49 | €694,435 | €589,957 | -€104,477 | -15.0% |
| Amounts payable after more than one year | 17 | €348,035 | €264,672 | -€83,363 | -24.0% |
| Financial debts | 170/4 | €348,035 | €264,672 | -€83,363 | -24.0% |
| Amounts payable within one year | 42/48 | €336,956 | €307,989 | -€28,967 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €88,747 | €91,343 | +€2,596 | +2.9% |
| Financial debts | 43 | €5,073 | €4,553 | -€519 | -10.2% |
| Credit institutions | 430/8 | €5,073 | €4,553 | -€519 | -10.2% |
| Trade debts | 44 | €124,900 | €113,717 | -€11,183 | -9.0% |
| Suppliers | 440/4 | €124,900 | €113,717 | -€11,183 | -9.0% |
| Taxes, remuneration and social security | 45 | €88,563 | €79,375 | -€9,188 | -10.4% |
| Taxes | 450/3 | €36,433 | €21,106 | -€15,327 | -42.1% |
| Remuneration and social security | 454/9 | €52,130 | €58,269 | +€6,138 | +11.8% |
| Other amounts payable | 47/48 | €29,674 | €19,001 | -€10,673 | -36.0% |
| Accrued charges and deferred income | 492/3 | €9,444 | €17,296 | +€7,852 | +83.1% |
| Non-recurring operating income | 76A | - | €533 | +€533 | |
| Remuneration, social security and pensions | 62 | €649,194 | €757,494 | +€108,299 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,313 | €114,692 | +€24,379 | +27.0% |
| Other operating charges | 640/8 | €8,726 | €9,477 | +€751 | +8.6% |
| Gross operating margin | 9900 | €690,560 | €775,107 | +€84,546 | +12.2% |
| Operating profit (loss) | 9901 | -€57,673 | -€106,557 | -€48,884 | -84.8% |
| Financial income | 75/76B | €138 | €11 | -€127 | -91.7% |
| Recurring financial income | 75 | €138 | €11 | -€127 | -91.7% |
| Financial charges | 65/66B | €28,130 | €20,222 | -€7,908 | -28.1% |
| Recurring financial charges | 65 | €28,130 | €20,222 | -€7,908 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€85,666 | -€126,768 | -€41,102 | -48.0% |
| Profit (loss) for the period | 9904 | -€85,666 | -€126,768 | -€41,102 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,666 | -€126,768 | -€41,102 | -48.0% |
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 12 October 2026 via checked.be.