UManagement: what changed
UManagement
Largest movements
- Receivables after one year +€16,734
new in 2025: €16,734
- Tangible fixed assets +€5,537
up €5,537 (+374%), from €1,481 to €7,018
of which Other tangible fixed assets: +€4,718
- Cash -€4,554
down €4,554 (-63.2%), from €7,207 to €2,654
mainly Receivables after one year (-€16,734) and Tax, wage and social debts (-€8,805)
- Receivables within one year +€1,041
up €1,041 (+7.2%), from €14,546 to €15,587
of which Other amounts receivable: +€1,654
- Deferred charges and accrued income -€451
down €451 (-15.4%), from €2,926 to €2,474
- Profit (loss) carried forward +€29,804
up €29,804 (+362%), from €8,241 to €38,045
- Tax, wage and social debts -€8,805
down €8,805 (-90.6%), from €9,723 to €917
of which Taxes: -€8,949
- Accrued charges and deferred income -€5,207
down €5,207 (-99.2%), from €5,250 to €43
- Trade debts +€1,740
up €1,740 (+128%), from €1,362 to €3,102
- Other debts +€776
up €776 (+932%), from €83 to €859
- Gross operating margin +€30,628
up €30,628 (+176%), from €17,419 to €48,047
- Taxes +€8,464
up €8,464 (+249%), from €3,402 to €11,867
- Other operating charges -€3,394
down €3,394 (-63.3%), from €5,363 to €1,969
- Financial charges +€1,933
up €1,933 (+701%), from €276 to €2,209
- Depreciation +€1,234
up €1,234 (+901%), from €137 to €1,371
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,159 | €44,466 | +€18,307 | +70.0% |
| Fixed assets | 21/28 | €1,481 | €7,018 | +€5,537 | +374% |
| Tangible fixed assets | 22/27 | €1,481 | €7,018 | +€5,537 | +374% |
| Furniture and vehicles | 24 | €1,481 | €2,300 | +€819 | +55.3% |
| Other tangible fixed assets | 26 | - | €4,718 | +€4,718 | |
| Current assets | 29/58 | €24,678 | €37,448 | +€12,770 | +51.7% |
| Amounts receivable after more than one year | 29 | - | €16,734 | +€16,734 | |
| Other amounts receivable | 291 | - | €16,734 | +€16,734 | |
| Amounts receivable within one year | 40/41 | €14,546 | €15,587 | +€1,041 | +7.2% |
| Trade receivables | 40 | €14,546 | €13,933 | -€612 | -4.2% |
| Other amounts receivable | 41 | - | €1,654 | +€1,654 | |
| Cash at bank and in hand | 54/58 | €7,207 | €2,654 | -€4,554 | -63.2% |
| Deferred charges and accrued income | 490/1 | €2,926 | €2,474 | -€451 | -15.4% |
| Total equity and liabilities | 10/49 | €26,159 | €44,466 | +€18,307 | +70.0% |
| Equity | 10/15 | €9,741 | €39,545 | +€29,804 | +306% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,241 | €38,045 | +€29,804 | +362% |
| Amounts payable | 17/49 | €16,418 | €4,921 | -€11,497 | -70.0% |
| Amounts payable within one year | 42/48 | €11,168 | €4,879 | -€6,290 | -56.3% |
| Trade debts | 44 | €1,362 | €3,102 | +€1,740 | +128% |
| Suppliers | 440/4 | €1,362 | €3,102 | +€1,740 | +128% |
| Taxes, remuneration and social security | 45 | €9,723 | €917 | -€8,805 | -90.6% |
| Taxes | 450/3 | €9,723 | €773 | -€8,949 | -92.0% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €83 | €859 | +€776 | +932% |
| Accrued charges and deferred income | 492/3 | €5,250 | €43 | -€5,207 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €1,371 | +€1,234 | +901% |
| Other operating charges | 640/8 | €5,363 | €1,969 | -€3,394 | -63.3% |
| Gross operating margin | 9900 | €17,419 | €48,047 | +€30,628 | +176% |
| Operating profit (loss) | 9901 | €11,919 | €44,707 | +€32,788 | +275% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €276 | €2,209 | +€1,933 | +701% |
| Recurring financial charges | 65 | €276 | €2,209 | +€1,933 | +701% |
| Profit (loss) for the period before taxes | 9903 | €11,643 | €42,529 | +€30,886 | +265% |
| Income taxes | 67/77 | €3,402 | €11,867 | +€8,464 | +249% |
| Profit (loss) for the period | 9904 | €8,241 | €30,663 | +€22,422 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €8,241 | €30,663 | +€22,422 | +272% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.