UMAMISAUZEN: 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.
UMAMISAUZEN
Largest movements
- Tangible fixed assets -€588
down €588 (-8.5%), from €6,946 to €6,358
of which Furniture and vehicles: -€381
- Receivables within one year +€455
up €455 (+2,003%), from €23 to €477
- Cash -€440
down €440 (-100%), from €440 to €0
mainly Debts after one year (-€1,895) and Current portion of long-term debt (-€993)
- Stocks and contracts +€233
up €233 (+36.6%), from €636 to €869
- Deferred charges and accrued income +€232
up €232 (+10,973%), from €2 to €234
- Debts after one year -€1,895
down €1,895 (-32.8%), from €5,774 to €3,879
- Profit (loss) carried forward +€1,415
up €1,415 (+9.9%), from -€14,226 to -€12,811
- Other debts +€1,009
up €1,009 (+422%), from €239 to €1,248
- Current portion of long-term debt -€993
down €993 (-34.4%), from €2,887 to €1,895
- Trade debts -€214
down €214 (-42.1%), from €509 to €295
- Gross operating margin +€4,047
up €4,047 (+456%), from €888 to €4,935
- Other operating charges +€864
up €864 (+687%), from €126 to €990
- Depreciation -€749
down €749 (-29.8%), from €2,508 to €1,760
- Financial charges +€207
up €207 (+36.5%), from €567 to €774
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 | €8,443 | €8,123 | -€320 | -3.8% |
| Fixed assets | 21/28 | €7,342 | €6,543 | -€799 | -10.9% |
| Intangible fixed assets | 21 | €396 | €185 | -€211 | -53.3% |
| Tangible fixed assets | 22/27 | €6,946 | €6,358 | -€588 | -8.5% |
| Plant, machinery and equipment | 23 | €6,260 | €6,053 | -€207 | -3.3% |
| Furniture and vehicles | 24 | €686 | €305 | -€381 | -55.6% |
| Current assets | 29/58 | €1,101 | €1,580 | +€479 | +43.5% |
| Stocks and contracts in progress | 3 | €636 | €869 | +€233 | +36.6% |
| Stocks | 30/36 | €636 | €869 | +€233 | +36.6% |
| Amounts receivable within one year | 40/41 | €23 | €477 | +€455 | +2,003% |
| Trade receivables | 40 | €23 | €477 | +€455 | +2,003% |
| Cash at bank and in hand | 54/58 | €440 | €0 | -€440 | -100% |
| Deferred charges and accrued income | 490/1 | €2 | €234 | +€232 | +10,973% |
| Total equity and liabilities | 10/49 | €8,443 | €8,123 | -€320 | -3.8% |
| Equity | 10/15 | -€1,226 | €189 | +€1,415 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,226 | -€12,811 | +€1,415 | +9.9% |
| Amounts payable | 17/49 | €9,668 | €7,934 | -€1,735 | -17.9% |
| Amounts payable after more than one year | 17 | €5,774 | €3,879 | -€1,895 | -32.8% |
| Financial debts | 170/4 | €5,774 | €3,879 | -€1,895 | -32.8% |
| Amounts payable within one year | 42/48 | €3,895 | €3,941 | +€47 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €2,887 | €1,895 | -€993 | -34.4% |
| Financial debts | 43 | - | €79 | +€79 | |
| Credit institutions | 430/8 | - | €79 | +€79 | |
| Trade debts | 44 | €509 | €295 | -€214 | -42.1% |
| Suppliers | 440/4 | €509 | €295 | -€214 | -42.1% |
| Taxes, remuneration and social security | 45 | €259 | €425 | +€166 | +64.0% |
| Taxes | 450/3 | €259 | €425 | +€166 | +64.0% |
| Other amounts payable | 47/48 | €239 | €1,248 | +€1,009 | +422% |
| Accrued charges and deferred income | 492/3 | - | €113 | +€113 | |
| Non-recurring operating income | 76A | - | €961 | +€961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €1,760 | -€749 | -29.8% |
| Other operating charges | 640/8 | €126 | €990 | +€864 | +687% |
| Gross operating margin | 9900 | €888 | €4,935 | +€4,047 | +456% |
| Operating profit (loss) | 9901 | -€1,746 | €2,186 | +€3,932 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €567 | €774 | +€207 | +36.5% |
| Recurring financial charges | 65 | €567 | €774 | +€207 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,313 | €1,415 | +€3,728 | |
| Profit (loss) for the period | 9904 | -€2,313 | €1,415 | +€3,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,313 | €1,415 | +€3,728 |
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 25 October 2026 via checked.be.