UMANO: 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.
UMANO
Largest movements
- Tangible fixed assets +€29,189
up €29,189 (+2066.3%), from €1,413 to €30,602
of which Furniture and vehicles: +€29,189
- Cash -€27,175
down €27,175 (-60.5%), from €44,948 to €17,773
mainly Investment in fixed assets (net) (-€39,283) and Net result for the year (-€14,889)
- Current investments -€7,508
down €7,508 (-5.7%), from €132,215 to €124,706
- Receivables within one year -€7,359
down €7,359 (-92.7%), from €7,935 to €576
of which Trade receivables: -€7,708
- Profit (loss) carried forward -€14,889
down €14,889 (-75.3%), from -€19,783 to -€34,672
- Other debts +€1,993
up €1,993 (+4.3%), from €46,379 to €48,372
- Depreciation +€9,229
up €9,229 (+1066.8%), from €865 to €10,094
- Financial charges +€6,908
up €6,908 (+365.1%), from €1,892 to €8,800
- Gross operating margin -€2,713
down €2,713 (-58.6%), from €4,629 to €1,916
- Financial income -€886
down €886 (-21.6%), from €4,105 to €3,219
- Taxes -€219
down €219 (-28.0%), from €780 to €562
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 | €188,329 | €174,994 | -€13,335 | -7.1% |
| Fixed assets | 21/28 | €1,413 | €30,602 | +€29,189 | +2066.3% |
| Tangible fixed assets | 22/27 | €1,413 | €30,602 | +€29,189 | +2066.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,413 | €30,602 | +€29,189 | +2066.3% |
| Current assets | 29/58 | €186,916 | €144,392 | -€42,524 | -22.8% |
| Amounts receivable within one year | 40/41 | €7,935 | €576 | -€7,359 | -92.7% |
| Trade receivables | 40 | €7,708 | - | -€7,708 | |
| Other amounts receivable | 41 | €227 | €576 | +€349 | +153.8% |
| Current investments | 50/53 | €132,215 | €124,706 | -€7,508 | -5.7% |
| Cash at bank and in hand | 54/58 | €44,948 | €17,773 | -€27,175 | -60.5% |
| Deferred charges and accrued income | 490/1 | €1,819 | €1,337 | -€482 | -26.5% |
| Total equity and liabilities | 10/49 | €188,329 | €174,994 | -€13,335 | -7.1% |
| Equity | 10/15 | €88,519 | €73,630 | -€14,889 | -16.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €88,301 | €88,301 | = | 0.0% |
| Distributable reserves | 133 | €88,301 | €88,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,783 | -€34,672 | -€14,889 | -75.3% |
| Amounts payable | 17/49 | €99,810 | €101,364 | +€1,554 | +1.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,730 | €51,284 | +€1,554 | +3.1% |
| Trade debts | 44 | €1,064 | €995 | -€69 | -6.5% |
| Suppliers | 440/4 | €1,064 | €995 | -€69 | -6.5% |
| Taxes, remuneration and social security | 45 | €2,287 | €1,917 | -€370 | -16.2% |
| Taxes | 450/3 | €2,287 | €1,917 | -€370 | -16.2% |
| Other amounts payable | 47/48 | €46,379 | €48,372 | +€1,993 | +4.3% |
| Accrued charges and deferred income | 492/3 | €80 | €80 | = | 0.0% |
| Non-recurring operating income | 76A | - | €10,211 | +€10,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €10,094 | +€9,229 | +1066.8% |
| Other operating charges | 640/8 | €387 | €568 | +€181 | +46.7% |
| Gross operating margin | 9900 | €4,629 | €1,916 | -€2,713 | -58.6% |
| Operating profit (loss) | 9901 | €3,377 | -€8,746 | -€12,122 | |
| Financial income | 75/76B | €4,105 | €3,219 | -€886 | -21.6% |
| Recurring financial income | 75 | €4,105 | €3,219 | -€886 | -21.6% |
| Financial charges | 65/66B | €1,892 | €8,800 | +€6,908 | +365.1% |
| Recurring financial charges | 65 | €1,892 | €8,800 | +€6,908 | +365.1% |
| Profit (loss) for the period before taxes | 9903 | €5,589 | -€14,327 | -€19,917 | |
| Income taxes | 67/77 | €780 | €562 | -€219 | -28.0% |
| Profit (loss) for the period | 9904 | €4,809 | -€14,889 | -€19,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,809 | -€14,889 | -€19,698 |
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.