UMANIS: 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.
UMANIS
Largest movements
- Cash -€1.8m
down €1.8m (-90.0%), from €2.0m to €199,969
mainly Receivables within one year (-€1.8m) and Debts within one year (-€133,136)
- Receivables within one year +€1.8m
up €1.8m (+219.8%), from €798,637 to €2.6m
of which Other amounts receivable: +€1.8m
- Debts within one year -€133,136
down €133,136 (-5.1%), from €2.6m to €2.5m
- Profit (loss) carried forward +€110,321
up €110,321 (+31.6%), from €349,599 to €459,920
- Accrued charges and deferred income -€49,399
down €49,399 (-100.0%), from €49,399 to €0
- Staff costs +€143,277
up €143,277 (+7.7%), from €1.9m to €2.0m
- Gross operating margin -€39,892
down €39,892 (-1.8%), from €2.2m to €2.1m
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 | €2,990,197 | €2,917,982 | -€72,214 | -2.4% |
| Fixed assets | 21/28 | €133,960 | €127,302 | -€6,657 | -5.0% |
| Intangible fixed assets | 21 | €64,402 | €51,515 | -€12,888 | -20.0% |
| Tangible fixed assets | 22/27 | €69,557 | €75,787 | +€6,230 | +9.0% |
| Plant, machinery and equipment | 23 | €38,145 | €26,911 | -€11,234 | -29.5% |
| Furniture and vehicles | 24 | €31,412 | €48,877 | +€17,464 | +55.6% |
| Current assets | 29/58 | €2,856,237 | €2,790,680 | -€65,557 | -2.3% |
| Amounts receivable within one year | 40/41 | €798,637 | €2,553,686 | +€1.8m | +219.8% |
| Trade receivables | 40 | €515,259 | €472,520 | -€42,739 | -8.3% |
| Other amounts receivable | 41 | €283,378 | €2,081,167 | +€1.8m | +634.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,995,743 | €199,969 | -€1.8m | -90.0% |
| Deferred charges and accrued income | 490/1 | €61,857 | €37,025 | -€24,831 | -40.1% |
| Total equity and liabilities | 10/49 | €2,990,197 | €2,917,982 | -€72,214 | -2.4% |
| Equity | 10/15 | €349,599 | €459,920 | +€110,321 | +31.6% |
| Profit (loss) carried forward | 14 | €349,599 | €459,920 | +€110,321 | +31.6% |
| Amounts payable | 17/49 | €2,640,597 | €2,458,063 | -€182,535 | -6.9% |
| Amounts payable within one year | 42/48 | €2,591,198 | €2,458,063 | -€133,136 | -5.1% |
| Trade debts | 44 | €642,700 | €719,053 | +€76,353 | +11.9% |
| Suppliers | 440/4 | €642,700 | €719,053 | +€76,353 | +11.9% |
| Advances received on contracts in progress | 46 | €1,118,021 | €1,134,058 | +€16,037 | +1.4% |
| Taxes, remuneration and social security | 45 | €263,564 | €283,139 | +€19,575 | +7.4% |
| Taxes | 450/3 | €1,194 | €1,007 | -€187 | -15.7% |
| Remuneration and social security | 454/9 | €262,369 | €282,132 | +€19,763 | +7.5% |
| Accrued charges and deferred income | 492/3 | €49,399 | €0 | -€49,399 | -100.0% |
| Non-recurring operating income | 76A | €6,667 | €120 | -€6,547 | -98.2% |
| Remuneration, social security and pensions | 62 | €1,850,464 | €1,993,741 | +€143,277 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,153 | €43,140 | +€18,987 | +78.6% |
| Other operating charges | 640/8 | €15,544 | €5,357 | -€10,187 | -65.5% |
| Non-recurring operating charges | 66A | €11,249 | €2,010 | -€9,239 | -82.1% |
| Gross operating margin | 9900 | €2,164,322 | €2,124,430 | -€39,892 | -1.8% |
| Operating profit (loss) | 9901 | €262,911 | €80,183 | -€182,729 | -69.5% |
| Financial income | 75/76B | €27,466 | €34,476 | +€7,010 | +25.5% |
| Recurring financial income | 75 | €27,466 | €34,476 | +€7,010 | +25.5% |
| Financial charges | 65/66B | €1,952 | €3,136 | +€1,184 | +60.6% |
| Recurring financial charges | 65 | €1,952 | €3,136 | +€1,184 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €288,425 | €111,523 | -€176,902 | -61.3% |
| Income taxes | 67/77 | €950 | €1,203 | +€253 | +26.6% |
| Profit (loss) for the period | 9904 | €287,475 | €110,321 | -€177,155 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €287,475 | €110,321 | -€177,155 | -61.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.