UMAMIFLOW: 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.
UMAMIFLOW
Largest movements
- Current investments -€60,299
down €60,299 (-24.4%), from €247,269 to €186,970
- Receivables within one year +€59,006
up €59,006 (+442%), from €13,356 to €72,362
of which Trade receivables: +€57,670
- Cash +€24,834
up €24,834 (+522%), from €4,758 to €29,592
mainly Net result for the year (+€132,368) and Current investments (+€60,299)
- Tangible fixed assets -€4,892
down €4,892 (-16.4%), from €29,875 to €24,983
of which Land and buildings: -€4,664
- Accrued charges and deferred income -€125,223
down €125,223 (-94.8%), from €132,119 to €6,896
- Profit (loss) carried forward +€93,153
up €93,153, from -€93,153 to €0
- Reserves +€39,215
up €39,215 (+19.2%), from €204,005 to €243,220
of which Distributable reserves: +€39,215
- Tax, wage and social debts +€7,945
up €7,945 (+96.6%), from €8,222 to €16,167
- Other debts +€7,941
up €7,941 (+94.9%), from €8,371 to €16,312
- Gross operating margin +€116,979
up €116,979, from -€51,912 to €65,067
- Financial income +€83,192
up €83,192, from €0 to €83,192
- Taxes -€15,215
down €15,215 (-72.3%), from €21,053 to €5,838
- Financial charges -€7,796
down €7,796 (-86.4%), from €9,023 to €1,227
- Other operating charges -€2,247
down €2,247 (-36.4%), from €6,181 to €3,933
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 | €295,283 | €313,932 | +€18,648 | +6.3% |
| Fixed assets | 21/28 | €29,900 | €25,008 | -€4,892 | -16.4% |
| Tangible fixed assets | 22/27 | €29,875 | €24,983 | -€4,892 | -16.4% |
| Land and buildings | 22 | €29,647 | €24,983 | -€4,664 | -15.7% |
| Furniture and vehicles | 24 | €228 | €0 | -€228 | -100% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €265,383 | €288,924 | +€23,541 | +8.9% |
| Amounts receivable within one year | 40/41 | €13,356 | €72,362 | +€59,006 | +442% |
| Trade receivables | 40 | €3,630 | €61,300 | +€57,670 | +1,589% |
| Other amounts receivable | 41 | €9,726 | €11,062 | +€1,336 | +13.7% |
| Current investments | 50/53 | €247,269 | €186,970 | -€60,299 | -24.4% |
| Cash at bank and in hand | 54/58 | €4,758 | €29,592 | +€24,834 | +522% |
| Total equity and liabilities | 10/49 | €295,283 | €313,932 | +€18,648 | +6.3% |
| Equity | 10/15 | €129,452 | €261,820 | +€132,368 | +102% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,005 | €243,220 | +€39,215 | +19.2% |
| Non-distributable reserves | 130/1 | €5,458 | €5,458 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,458 | €5,458 | = | 0.0% |
| Distributable reserves | 133 | €198,547 | €237,762 | +€39,215 | +19.8% |
| Profit (loss) carried forward | 14 | -€93,153 | €0 | +€93,153 | |
| Amounts payable | 17/49 | €165,831 | €52,111 | -€113,720 | -68.6% |
| Amounts payable within one year | 42/48 | €33,712 | €45,216 | +€11,503 | +34.1% |
| Trade debts | 44 | €17,119 | €12,737 | -€4,382 | -25.6% |
| Suppliers | 440/4 | €17,119 | €12,737 | -€4,382 | -25.6% |
| Taxes, remuneration and social security | 45 | €8,222 | €16,167 | +€7,945 | +96.6% |
| Taxes | 450/3 | €8,222 | €16,167 | +€7,945 | +96.6% |
| Other amounts payable | 47/48 | €8,371 | €16,312 | +€7,941 | +94.9% |
| Accrued charges and deferred income | 492/3 | €132,119 | €6,896 | -€125,223 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €4,892 | -€92 | -1.9% |
| Other operating charges | 640/8 | €6,181 | €3,933 | -€2,247 | -36.4% |
| Gross operating margin | 9900 | -€51,912 | €65,067 | +€116,979 | |
| Operating profit (loss) | 9901 | -€63,077 | €56,242 | +€119,319 | |
| Financial income | 75/76B | €0 | €83,192 | +€83,192 | |
| Recurring financial income | 75 | €0 | €83,192 | +€83,192 | |
| Financial charges | 65/66B | €9,023 | €1,227 | -€7,796 | -86.4% |
| Recurring financial charges | 65 | €9,023 | €1,227 | -€7,796 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | -€72,100 | €138,207 | +€210,306 | |
| Income taxes | 67/77 | €21,053 | €5,838 | -€15,215 | -72.3% |
| Profit (loss) for the period | 9904 | -€93,153 | €132,368 | +€225,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,153 | €132,368 | +€225,521 |
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 20 October 2026 via checked.be.