UMAN360: what changed
Two fiscal 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.
UMAN360
Largest movements
- Receivables within one year +€300,122
up €300,122 (+68.1%), from €440,646 to €740,768
of which Other amounts receivable: +€312,484
- Debts after one year +€198,000
up €198,000 (+7.1%), from €2.8m to €3.0m
- Profit (loss) carried forward -€168,742
down €168,742 (-65.9%), from -€256,146 to -€424,889
- Accrued charges and deferred income +€158,734
up €158,734 (+83.1%), from €191,043 to €349,777
- Other debts +€77,612
up €77,612 (+202.3%), from €38,357 to €115,969
- Financial charges +€27,301
up €27,301 (+23.3%), from €116,948 to €144,249
- Staff costs +€11,742
new in 2024: €11,742
- Financial income +€8,847
up €8,847 (+75.1%), from €11,781 to €20,628
- Other operating charges +€7,835
up €7,835 (+492.8%), from €1,590 to €9,425
- Gross operating margin -€4,919
down €4,919 (-37.7%), from -€13,036 to -€17,955
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,813,181 | €5,109,083 | +€295,902 | +6.1% |
| Fixed assets | 21/28 | €4,371,574 | €4,365,574 | -€6,000 | -0.1% |
| Intangible fixed assets | 21 | €16,488 | €10,488 | -€6,000 | -36.4% |
| Financial fixed assets | 28 | €4,355,087 | €4,355,087 | = | 0.0% |
| Current assets | 29/58 | €441,607 | €743,509 | +€301,902 | +68.4% |
| Amounts receivable within one year | 40/41 | €440,646 | €740,768 | +€300,122 | +68.1% |
| Trade receivables | 40 | €20,758 | €8,396 | -€12,362 | -59.6% |
| Other amounts receivable | 41 | €419,888 | €732,372 | +€312,484 | +74.4% |
| Cash at bank and in hand | 54/58 | €6 | €79 | +€72 | +1153.0% |
| Deferred charges and accrued income | 490/1 | €955 | €2,663 | +€1,707 | +178.7% |
| Total equity and liabilities | 10/49 | €4,813,181 | €5,109,083 | +€295,902 | +6.1% |
| Equity | 10/15 | €1,713,854 | €1,545,111 | -€168,742 | -9.8% |
| Contributions | 10/11 | €1,970,000 | €1,970,000 | = | 0.0% |
| Capital | 10 | €1,970,000 | €1,970,000 | = | 0.0% |
| Issued capital | 100 | €1,970,000 | €1,970,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,146 | -€424,889 | -€168,742 | -65.9% |
| Amounts payable | 17/49 | €3,099,328 | €3,563,972 | +€464,645 | +15.0% |
| Amounts payable after more than one year | 17 | €2,780,000 | €2,978,000 | +€198,000 | +7.1% |
| Financial debts | 170/4 | €2,780,000 | €2,978,000 | +€198,000 | +7.1% |
| Amounts payable within one year | 42/48 | €128,285 | €236,195 | +€107,910 | +84.1% |
| Financial debts | 43 | €58,644 | €74,974 | +€16,331 | +27.8% |
| Credit institutions | 430/8 | €58,644 | €74,974 | +€16,331 | +27.8% |
| Trade debts | 44 | €31,284 | €45,252 | +€13,968 | +44.6% |
| Suppliers | 440/4 | €31,284 | €45,252 | +€13,968 | +44.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,357 | €115,969 | +€77,612 | +202.3% |
| Accrued charges and deferred income | 492/3 | €191,043 | €349,777 | +€158,734 | +83.1% |
| Remuneration, social security and pensions | 62 | - | €11,742 | +€11,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,590 | €9,425 | +€7,835 | +492.8% |
| Gross operating margin | 9900 | -€13,036 | -€17,955 | -€4,919 | -37.7% |
| Operating profit (loss) | 9901 | -€20,626 | -€45,121 | -€24,495 | -118.8% |
| Financial income | 75/76B | €11,781 | €20,628 | +€8,847 | +75.1% |
| Recurring financial income | 75 | €11,781 | €20,628 | +€8,847 | +75.1% |
| Financial charges | 65/66B | €116,948 | €144,249 | +€27,301 | +23.3% |
| Recurring financial charges | 65 | €116,948 | €144,249 | +€27,301 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€125,792 | -€168,742 | -€42,950 | -34.1% |
| Profit (loss) for the period | 9904 | -€125,792 | -€168,742 | -€42,950 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€125,792 | -€168,742 | -€42,950 | -34.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.