UMAN ARCHITECT: 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.
UMAN ARCHITECT
Largest movements
- Financial fixed assets -€1.5m
down €1.5m (-99.4%), from €1.5m to €8,533
- Receivables within one year +€921,464
up €921,464 (+313%), from €294,192 to €1.2m
of which Trade receivables: +€871,918
- Intangible fixed assets +€818,790
up €818,790 (+1,931%), from €42,392 to €861,182
- Cash -€85,412
down €85,412 (-32.2%), from €265,602 to €180,190
mainly Receivables within one year (-€921,464) and Other debts (-€159,672)
- Tangible fixed assets +€64,826
up €64,826 (+26.3%), from €246,553 to €311,379
of which Land and buildings: +€88,476
- Short-term financial debts +€262,171
new in 2025: €262,171
of which Credit institutions: +€249,537
- Other debts -€159,672
down €159,672 (-41.5%), from €385,181 to €225,510
- Debts after one year -€95,561
down €95,561 (-9.3%), from €1.0m to €928,293
of which Financial debts: -€102,221
- Tax, wage and social debts +€94,629
up €94,629 (+50.8%), from €186,360 to €280,989
of which Taxes: +€81,773
- Trade debts +€70,874
up €70,874 (+26.6%), from €266,659 to €337,534
- Staff costs +€199,710
up €199,710 (+47.1%), from €423,941 to €623,651
- Depreciation +€139,794
up €139,794 (+163%), from €85,896 to €225,690
- Gross operating margin -€47,838
down €47,838 (-4.5%), from €1.1m to €1.0m
- Taxes +€38,795
up €38,795 (+152%), from €25,531 to €64,327
- Financial charges +€20,078
up €20,078 (+113%), from €17,763 to €37,841
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 | €2,433,625 | €2,641,253 | +€207,628 | +8.5% |
| Formation expenses | 20 | €28,219 | €16,098 | -€12,121 | -43.0% |
| Fixed assets | 21/28 | €1,790,688 | €1,181,094 | -€609,594 | -34.0% |
| Intangible fixed assets | 21 | €42,392 | €861,182 | +€818,790 | +1,931% |
| Tangible fixed assets | 22/27 | €246,553 | €311,379 | +€64,826 | +26.3% |
| Land and buildings | 22 | - | €88,476 | +€88,476 | |
| Plant, machinery and equipment | 23 | €10,881 | €10,067 | -€814 | -7.5% |
| Furniture and vehicles | 24 | €99,977 | €77,536 | -€22,440 | -22.4% |
| Other tangible fixed assets | 26 | €135,696 | €135,300 | -€396 | -0.3% |
| Financial fixed assets | 28 | €1,501,743 | €8,533 | -€1.5m | -99.4% |
| Current assets | 29/58 | €614,718 | €1,444,061 | +€829,343 | +135% |
| Amounts receivable within one year | 40/41 | €294,192 | €1,215,656 | +€921,464 | +313% |
| Trade receivables | 40 | €244,106 | €1,116,023 | +€871,918 | +357% |
| Other amounts receivable | 41 | €50,086 | €99,632 | +€49,547 | +98.9% |
| Cash at bank and in hand | 54/58 | €265,602 | €180,190 | -€85,412 | -32.2% |
| Deferred charges and accrued income | 490/1 | €54,925 | €48,216 | -€6,708 | -12.2% |
| Total equity and liabilities | 10/49 | €2,433,625 | €2,641,253 | +€207,628 | +8.5% |
| Equity | 10/15 | €409,854 | €420,427 | +€10,573 | +2.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327,354 | €337,927 | +€10,573 | +3.2% |
| Amounts payable | 17/49 | €2,023,772 | €2,220,827 | +€197,055 | +9.7% |
| Amounts payable after more than one year | 17 | €1,023,854 | €928,293 | -€95,561 | -9.3% |
| Financial debts | 170/4 | €453,788 | €351,567 | -€102,221 | -22.5% |
| Other amounts payable | 178/9 | €570,066 | €576,726 | +€6,660 | +1.2% |
| Amounts payable within one year | 42/48 | €999,134 | €1,291,941 | +€292,807 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €160,933 | €185,738 | +€24,804 | +15.4% |
| Financial debts | 43 | - | €262,171 | +€262,171 | |
| Credit institutions | 430/8 | - | €249,537 | +€249,537 | |
| Other loans | 439 | - | €12,634 | +€12,634 | |
| Trade debts | 44 | €266,659 | €337,534 | +€70,874 | +26.6% |
| Suppliers | 440/4 | €266,659 | €337,534 | +€70,874 | +26.6% |
| Taxes, remuneration and social security | 45 | €186,360 | €280,989 | +€94,629 | +50.8% |
| Taxes | 450/3 | €130,741 | €212,514 | +€81,773 | +62.5% |
| Remuneration and social security | 454/9 | €55,618 | €68,474 | +€12,856 | +23.1% |
| Other amounts payable | 47/48 | €385,181 | €225,510 | -€159,672 | -41.5% |
| Accrued charges and deferred income | 492/3 | €784 | €593 | -€191 | -24.4% |
| Remuneration, social security and pensions | 62 | €423,941 | €623,651 | +€199,710 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,896 | €225,690 | +€139,794 | +163% |
| Other operating charges | 640/8 | €4,642 | €8,695 | +€4,053 | +87.3% |
| Gross operating margin | 9900 | €1,063,594 | €1,015,756 | -€47,838 | -4.5% |
| Operating profit (loss) | 9901 | €549,115 | €157,721 | -€391,395 | -71.3% |
| Financial income | 75/76B | €1 | €20 | +€19 | +1,862% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +1,862% |
| Financial charges | 65/66B | €17,763 | €37,841 | +€20,078 | +113% |
| Recurring financial charges | 65 | €17,763 | €37,841 | +€20,078 | +113% |
| Profit (loss) for the period before taxes | 9903 | €531,353 | €119,900 | -€411,454 | -77.4% |
| Income taxes | 67/77 | €25,531 | €64,327 | +€38,795 | +152% |
| Profit (loss) for the period | 9904 | €505,822 | €55,573 | -€450,249 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €505,822 | €55,573 | -€450,249 | -89.0% |
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 16 October 2026 via checked.be.