Umani Dienstencheques: 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.
Umani Dienstencheques
Largest movements
- Cash -€40,494
down €40,494 (-73.6%), from €55,006 to €14,512
mainly Short-term financial debts (-€80,753) and Trade debts (-€9,648)
- Receivables within one year -€23,339
down €23,339 (-2.0%), from €1.2m to €1.2m
of which Other amounts receivable: -€63,339
- Short-term financial debts -€80,753
no longer reported in 2025 (was €80,753)
- Tax, wage and social debts +€18,837
up €18,837 (+8.4%), from €224,978 to €243,815
- Taxes -€170,367
down €170,367 (-90.0%), from €189,198 to €18,831
of which Taxes: -€206,169
- Services and other goods -€98,874
down €98,874 (-86.4%), from €114,441 to €15,566
- Other operating income -€75,561
down €75,561 (-62.3%), from €121,192 to €45,631
- Turnover -€53,990
down €53,990 (-99.9%), from €54,017 to €27
- Depreciation -€18,199
no longer reported in 2025 (was €18,199)
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 | €1,240,768 | €1,176,990 | -€63,779 | -5.1% |
| Current assets | 29/58 | €1,240,768 | €1,176,990 | -€63,779 | -5.1% |
| Amounts receivable within one year | 40/41 | €1,185,763 | €1,162,424 | -€23,339 | -2.0% |
| Trade receivables | 40 | €100,721 | €140,721 | +€40,000 | +39.7% |
| Other amounts receivable | 41 | €1,085,042 | €1,021,703 | -€63,339 | -5.8% |
| Cash at bank and in hand | 54/58 | €55,006 | €14,512 | -€40,494 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €1,240,768 | €1,176,990 | -€63,779 | -5.1% |
| Equity | 10/15 | €67,650 | €75,435 | +€7,785 | +11.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,785 | +€7,785 | |
| Amounts payable | 17/49 | €1,173,118 | €1,101,555 | -€71,564 | -6.1% |
| Amounts payable within one year | 42/48 | €1,173,118 | €1,101,555 | -€71,564 | -6.1% |
| Financial debts | 43 | €80,753 | - | -€80,753 | |
| Credit institutions | 430/8 | €80,753 | - | -€80,753 | |
| Trade debts | 44 | €10,144 | €497 | -€9,648 | -95.1% |
| Suppliers | 440/4 | €10,144 | €497 | -€9,648 | -95.1% |
| Taxes, remuneration and social security | 45 | €224,978 | €243,815 | +€18,837 | +8.4% |
| Taxes | 450/3 | €224,978 | €243,815 | +€18,837 | +8.4% |
| Other amounts payable | 47/48 | €857,243 | €857,243 | = | 0.0% |
| Operating income | 70/76A | €975,209 | €45,658 | -€929,551 | -95.3% |
| Turnover | 70 | €54,017 | €27 | -€53,990 | -99.9% |
| Other operating income | 74 | €121,192 | €45,631 | -€75,561 | -62.3% |
| Non-recurring operating income | 76A | €800,000 | - | -€800,000 | |
| Operating charges | 60/66A | €134,066 | €16,817 | -€117,249 | -87.5% |
| Services and other goods | 61 | €114,441 | €15,566 | -€98,874 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,199 | - | -€18,199 | |
| Other operating charges | 640/8 | €1,427 | €1,251 | -€176 | -12.3% |
| Operating profit (loss) | 9901 | €841,142 | €28,841 | -€812,302 | -96.6% |
| Financial income | 75/76B | €298 | - | -€298 | |
| Recurring financial income | 75 | €298 | - | -€298 | |
| Other financial income | 752/9 | €298 | - | -€298 | |
| Financial charges | 65/66B | €14,511 | €2,225 | -€12,286 | -84.7% |
| Recurring financial charges | 65 | €14,511 | €2,225 | -€12,286 | -84.7% |
| Debt charges | 650 | €12,655 | €524 | -€12,131 | -95.9% |
| Other financial charges | 652/9 | €1,856 | €1,701 | -€155 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €826,930 | €26,616 | -€800,314 | -96.8% |
| Income taxes | 67/77 | €189,198 | €18,831 | -€170,367 | -90.0% |
| Taxes | 670/3 | €225,000 | €18,831 | -€206,169 | -91.6% |
| Tax adjustments and reversals of tax provisions | 77 | €35,802 | - | -€35,802 | |
| Profit (loss) for the period | 9904 | €637,732 | €7,785 | -€629,947 | -98.8% |
| Transfer from tax-exempt reserves | 789 | €84 | - | -€84 | |
| Profit (loss) for the period to be appropriated | 9905 | €637,816 | €7,785 | -€630,031 | -98.8% |
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 26 October 2026 via checked.be.