UMANS BEHEER: what changed
What changed
UMANS BEHEER
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€211,761
2024 · €177,275+€34,486
Equity
€5.4m
2024 · €5.2m+€211,761
Cash
€1.2m
2024 · €807,437+€381,579
Balance sheet total
€5.5m
2024 · €5.3m+€176,558
Largest movements
Assets
- Cash +€381,579
up €381,579 (+47.3%), from €807,437 to €1.2m
mainly Net result for the year (+€211,761) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-27.3%), from €550,000 to €400,000
- Tangible fixed assets -€62,536
down €62,536 (-5.6%), from €1.1m to €1.0m
Equity and liabilities
- Reserves +€212,000
up €212,000 (+5.0%), from €4.3m to €4.5m
of which Distributable reserves: +€212,000
Income statement
- Financial income +€31,360
up €31,360 (+215%), from €14,584 to €45,944
- Gross operating margin +€13,952
up €13,952 (+4.8%), from €291,062 to €305,014
- Taxes +€12,163
up €12,163 (+20.8%), from €58,507 to €70,670
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.
Result 2024
€177,275
Gross operating margin
+€13,952
Depreciation
+€392
Other operating charges
-€573
Financial income
+€31,360
Financial charges
+€1,518
Taxes
-€12,163
Result 2025
€211,761
raises the resultlowers the result
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.
From operations
+€231,579
Investment
+€150,000
Financing
€0
Cash 2024
€807,437
From operations (derived)
+€231,579
Net result for the year
+€211,761
Depreciation
+€62,536
Receivables within one year
-€7,509
Deferred charges and accrued income
-€6
Trade debts
-€668
Tax, wage and social debts
-€34,083
Other debts
+€1,055
Accrued charges and deferred income
-€1,507
Investment (derived)
+€150,000
Current investments
+€150,000
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,319,520 | €5,496,078 | +€176,558 | +3.3% |
| Fixed assets | 21/28 | €3,178,661 | €3,116,124 | -€62,536 | -2.0% |
| Tangible fixed assets | 22/27 | €1,112,134 | €1,049,598 | -€62,536 | -5.6% |
| Land and buildings | 22 | €1,112,134 | €1,049,598 | -€62,536 | -5.6% |
| Financial fixed assets | 28 | €2,066,527 | €2,066,527 | = | 0.0% |
| Current assets | 29/58 | €2,140,860 | €2,379,954 | +€239,094 | +11.2% |
| Amounts receivable within one year | 40/41 | €782,379 | €789,888 | +€7,509 | +1.0% |
| Other amounts receivable | 41 | €782,379 | €789,888 | +€7,509 | +1.0% |
| Current investments | 50/53 | €550,000 | €400,000 | -€150,000 | -27.3% |
| Cash at bank and in hand | 54/58 | €807,437 | €1,189,016 | +€381,579 | +47.3% |
| Deferred charges and accrued income | 490/1 | €1,044 | €1,050 | +€6 | +0.6% |
| Total equity and liabilities | 10/49 | €5,319,520 | €5,496,078 | +€176,558 | +3.3% |
| Equity | 10/15 | €5,205,588 | €5,417,349 | +€211,761 | +4.1% |
| Contributions | 10/11 | €943,500 | €943,500 | = | 0.0% |
| Capital | 10 | €943,500 | €943,500 | = | 0.0% |
| Issued capital | 100 | €943,500 | €943,500 | = | 0.0% |
| Reserves | 13 | €4,261,550 | €4,473,550 | +€212,000 | +5.0% |
| Non-distributable reserves | 130/1 | €94,350 | €94,350 | = | 0.0% |
| Legal reserve | 130 | €94,350 | €94,350 | = | 0.0% |
| Distributable reserves | 133 | €4,167,200 | €4,379,200 | +€212,000 | +5.1% |
| Profit (loss) carried forward | 14 | €538 | €299 | -€239 | -44.5% |
| Amounts payable | 17/49 | €113,933 | €78,729 | -€35,203 | -30.9% |
| Amounts payable within one year | 42/48 | €112,426 | €78,729 | -€33,696 | -30.0% |
| Trade debts | 44 | €668 | - | -€668 | |
| Suppliers | 440/4 | €668 | - | -€668 | |
| Taxes, remuneration and social security | 45 | €51,741 | €17,658 | -€34,083 | -65.9% |
| Taxes | 450/3 | €51,741 | €17,658 | -€34,083 | -65.9% |
| Other amounts payable | 47/48 | €60,017 | €61,072 | +€1,055 | +1.8% |
| Accrued charges and deferred income | 492/3 | €1,507 | - | -€1,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,929 | €62,536 | -€392 | -0.6% |
| Other operating charges | 640/8 | €5,374 | €5,947 | +€573 | +10.7% |
| Gross operating margin | 9900 | €291,062 | €305,014 | +€13,952 | +4.8% |
| Operating profit (loss) | 9901 | €222,759 | €236,530 | +€13,771 | +6.2% |
| Financial income | 75/76B | €14,584 | €45,944 | +€31,360 | +215% |
| Recurring financial income | 75 | €14,584 | €45,944 | +€31,360 | +215% |
| Financial charges | 65/66B | €1,561 | €44 | -€1,518 | -97.2% |
| Recurring financial charges | 65 | €1,561 | €44 | -€1,518 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €235,782 | €282,431 | +€46,648 | +19.8% |
| Income taxes | 67/77 | €58,507 | €70,670 | +€12,163 | +20.8% |
| Profit (loss) for the period | 9904 | €177,275 | €211,761 | +€34,486 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €177,275 | €211,761 | +€34,486 | +19.5% |
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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 2 November 2026 via checked.be.