UMANIMO: 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.
UMANIMO
Largest movements
- Cash +€234,143
up €234,143 (+203.6%), from €115,030 to €349,173
mainly Trade debts (+€189,687) and Receivables within one year (+€45,272)
- Receivables within one year -€45,272
down €45,272 (-30.8%), from €147,120 to €101,848
of which Other amounts receivable: -€43,705
- Stocks and contracts -€24,042
down €24,042 (-22.4%), from €107,359 to €83,316
- Deferred charges and accrued income -€19,377
down €19,377 (-97.7%), from €19,827 to €450
- Trade debts +€189,687
up €189,687 (+158.1%), from €119,960 to €309,647
- Other debts -€87,113
down €87,113 (-98.6%), from €88,314 to €1,202
- Profit (loss) carried forward +€44,046
up €44,046 (+103.4%), from €42,581 to €86,627
- Current portion of long-term debt -€12,600
down €12,600 (-24.6%), from €51,298 to €38,698
- Tax, wage and social debts +€8,533
up €8,533 (+24.5%), from €34,781 to €43,313
of which Taxes: +€11,722
- Gross operating margin -€189,944
down €189,944 (-30.1%), from €630,377 to €440,433
- Taxes -€29,834
down €29,834 (-49.7%), from €60,062 to €30,227
- Staff costs +€18,274
up €18,274 (+6.4%), from €284,022 to €302,296
- Other operating charges -€9,404
down €9,404 (-60.9%), from €15,450 to €6,045
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.
Cash bridge derived
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 | €637,762 | €781,590 | +€143,828 | +22.6% |
| Fixed assets | 21/28 | €143,291 | €147,578 | +€4,287 | +3.0% |
| Intangible fixed assets | 21 | €946 | €533 | -€413 | -43.6% |
| Tangible fixed assets | 22/27 | €138,296 | €142,995 | +€4,699 | +3.4% |
| Plant, machinery and equipment | 23 | €71,491 | €57,965 | -€13,526 | -18.9% |
| Furniture and vehicles | 24 | €17,938 | €33,197 | +€15,259 | +85.1% |
| Other tangible fixed assets | 26 | €48,867 | €51,833 | +€2,966 | +6.1% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €494,471 | €634,011 | +€139,541 | +28.2% |
| Amounts receivable after more than one year | 29 | €105,135 | €99,225 | -€5,910 | -5.6% |
| Other amounts receivable | 291 | €105,135 | €99,225 | -€5,910 | -5.6% |
| Stocks and contracts in progress | 3 | €107,359 | €83,316 | -€24,042 | -22.4% |
| Stocks | 30/36 | €107,359 | €83,316 | -€24,042 | -22.4% |
| Amounts receivable within one year | 40/41 | €147,120 | €101,848 | -€45,272 | -30.8% |
| Trade receivables | 40 | €83,463 | €81,896 | -€1,567 | -1.9% |
| Other amounts receivable | 41 | €63,658 | €19,952 | -€43,705 | -68.7% |
| Cash at bank and in hand | 54/58 | €115,030 | €349,173 | +€234,143 | +203.6% |
| Deferred charges and accrued income | 490/1 | €19,827 | €450 | -€19,377 | -97.7% |
| Total equity and liabilities | 10/49 | €637,762 | €781,590 | +€143,828 | +22.6% |
| Equity | 10/15 | €267,608 | €311,654 | +€44,046 | +16.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €206,027 | €206,027 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,102 | €1,102 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,102 | €1,102 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €78,625 | €78,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,581 | €86,627 | +€44,046 | +103.4% |
| Amounts payable | 17/49 | €370,154 | €469,936 | +€99,782 | +27.0% |
| Amounts payable after more than one year | 17 | €75,719 | €75,576 | -€143 | -0.2% |
| Financial debts | 170/4 | €75,719 | €75,576 | -€143 | -0.2% |
| Amounts payable within one year | 42/48 | €294,353 | €392,860 | +€98,506 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €51,298 | €38,698 | -€12,600 | -24.6% |
| Trade debts | 44 | €119,960 | €309,647 | +€189,687 | +158.1% |
| Suppliers | 440/4 | €119,960 | €309,647 | +€189,687 | +158.1% |
| Taxes, remuneration and social security | 45 | €34,781 | €43,313 | +€8,533 | +24.5% |
| Taxes | 450/3 | €3,117 | €14,839 | +€11,722 | +376.0% |
| Remuneration and social security | 454/9 | €31,663 | €28,474 | -€3,189 | -10.1% |
| Other amounts payable | 47/48 | €88,314 | €1,202 | -€87,113 | -98.6% |
| Accrued charges and deferred income | 492/3 | €82 | €1,500 | +€1,418 | +1739.6% |
| Remuneration, social security and pensions | 62 | €284,022 | €302,296 | +€18,274 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,719 | €45,242 | +€3,523 | +8.4% |
| Other operating charges | 640/8 | €15,450 | €6,045 | -€9,404 | -60.9% |
| Non-recurring operating charges | 66A | €161 | €6,850 | +€6,689 | +4155.7% |
| Gross operating margin | 9900 | €630,377 | €440,433 | -€189,944 | -30.1% |
| Operating profit (loss) | 9901 | €289,025 | €80,000 | -€209,025 | -72.3% |
| Financial income | 75/76B | €884 | €1,346 | +€462 | +52.2% |
| Recurring financial income | 75 | €884 | €1,015 | +€131 | +14.8% |
| Non-recurring financial income | 76B | - | €331 | +€331 | |
| Financial charges | 65/66B | €5,006 | €7,072 | +€2,066 | +41.3% |
| Recurring financial charges | 65 | €5,006 | €7,072 | +€2,066 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €284,904 | €74,274 | -€210,630 | -73.9% |
| Income taxes | 67/77 | €60,062 | €30,227 | -€29,834 | -49.7% |
| Profit (loss) for the period | 9904 | €224,842 | €44,046 | -€180,796 | -80.4% |
| Transfer to tax-exempt reserves | 689 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,542 | €44,046 | -€54,496 | -55.3% |
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 9 October 2026 via checked.be.